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Legal and Management Assistance

The Center provides individualized telephone and e-mail consultation on non-profit legal and management issues such as IRS regulations, tax laws, fund raising issues, Board/staff roles and responsibilities and many others.

Call the Center at 732/227-0800 or send an e-mail to center@njnonprofits.org for more information.


NEW! Is Your Organization Eligible for the Small Employer Health Care Tax Credit?
The Patient Protection and Affordable Care Act, the new federal health insurance law enacted on March 23, 2010, provides for tax credits for eligible small employers, including non-profits, for health insurance premiums paid for employees. more info


ALERT!! Beginning in May 2010, organizations that are required to file Form 990, Form 990-EZ, Form 990-N (E-postcard) or Form 990-PF (private foundations) and have failed to do so for 3 consecutive years will have their exempt status revoked by the IRS. MOST NON-PROFITS ARE SUBJECT TO THESE REQUIREMENTS. If exempt status is revoked, the only way to reinstate it will be to reapply for tax exemption. More information

Click here to go to the IRS' Form 990 filing requirements summary page


IRS increases filing fees for filing for federal tax exemption

Note: The release of Cyber Assistant has been delayed to 2011.

  • Form 1023 - Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
  • Form 1024 - Application for Recognition for Exemption (most other section 501(c) organizations)

New user fee increases are effective for all applications postmarked after January 3, 2010:

1. $400 for organizations whose gross receipts do not exceed $10,000 or less annually over a 4-year period.

2. $850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period.

NOTE: The IRS is developing Cyber Assistant, a web-based software program designed to help organizations prepare a complete and accurate Form 1023 application, which will become available during 2011. Once the IRS announces the availability of Cyber Assistant, the user fees will change again.

1. $200 for organizations using Cyber Assistant (regardless of size) to prepare their Form 1023, or

2. $850 for all other organizations not using Cyber Assistant (regardless of size) to prepare their Form 1023.

The IRS will announce when Cyber Assistant is available and the effective date of the user fee change.  Sign up for the  Exempt Organization (EO) Update, EO’s subscription newsletter, at www.irs.gov/charities, to automatically receive an alert that Cyber Assistant is available.


IRS Gift Substantiation Requirements
Non-profits should be aware of important rules governing deductibility of charitable gifts. more information


New Jersey's Family Leave Insurance Law
New Jersey's new Family Leave Insurance law (FLI) enables eligible employees to collect up to six-weeks of state paid monetary benefits when out of work to care for a newborn, newly adopted child, or an ill family member. This insurance law is an extension of the State Temporary Disability Benefits Program and applies to employers of all sizes. This article, posted with permission of the Employers Association of New Jersey, highlights the key provisions of the new law.
Click here for article


COBRA Subsidy Law Summary
The American Recovery and Reinvestment Act (ARRA, also known as the economic stimulus bill) was enacted on February 17, 2009, and makes key changes to the continuation of health coverage provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA"). Non-profit employers of all sizes should become familiar with the new requirements. This article was posted with permission of the Employers Association of New Jersey.
Click here for article


Just What is a Non-Profit, Anyway? -- This article provides an overview of non-profits, charities and some of the more common types of tax-exempt organizations.

Thinking of Forming a Non-Profit?
Spanish Version - Thinking of Forming a Non-Profit?

Thinking of Forming a Non-Profit? What to Consider Before You Begin -- If you are considering starting a non-profit organization, we strongly suggest that you read this guide first. This booklet explains the basics of what a non-profit is and portrays a realistic picture of what is involved in getting a new non-profit up and running. The booklet also provides information specific to faith based and religious institutions. Available in English and Spanish. More information.

 

 

 

 

Piensa en Formar una Organización sin Fines de Lucro? Este folleto explica los conceptos básicos de lo que significa sin ánimo de lucro y presenta una imagen realista de los trámites para establecer una nueva organización sin fines de lucro. El folleto también ofrece información específica para las instituciones religiosas. Más detalle.

 

 

The Center's Legal Assistance Services for Newly Forming Non-Profits Read a quick overview about the incorporation/tax exemption process and the legal assistance available through the Center.


Hiring, Firing & Risk Management Hiring, Firing & Risk Management: Employment Law for New Jersey Nonprofits
This comprehensive reference book is an essential resource for non-profit employers and would-be employers. Members receive a 25% discount. More details and a printable order form now available online. Order yours today!

For more information about e-filing and a low-cost, online e-filing solution, visit the Urban Institute's e-filing Web site at http://efile.form990.org/.


Important Public Policy Updates
Visit our advocacy page for additional information regarding new and emerging legislative and regulatory issues. more information


New Jersey's Fund Raising Law -- A summary of charitable registration and solicitation laws and regulations in the Garden State, updated to include legislation enacted January 2006 and regulations adopted December 2006.
(PDF file; Adobe Acrobat Reader required).


NJ Non-Profit Filing Fees - Some of the non-profit filing fees paid to the New Jersey Department of Treasury, Division of Revenue, effective July 1, 2002. more details

Use Caution When Fundraising Online -- Some issues to consider if you plan to use the Internet to generate revenue for your organization -- whether you solicit donations on your website, on someone else's, or if your organization has any sort of online presence.

IRS Disclosure Regulations for Non-Profits - A summary of IRS rules, effective June 8, 1999, that require public charities to mail copies of their Form 990 and 1023 upon request or make them widely available by posting them on the Internet. It is important for non-profits to familiarize themselves with these regulations and adopt internal policies and procedures to ensure compliance.

Insurance Overview for New Jersey Non-Profits

The Federal Volunteer Protection Act

Eight Tips to Involve Your Board in Fund Raising

FTC Telemarketing Rules

DUNS number required for all federal grant applications -- click here to read the details.

 

For other resources, please visit the Links page.

 

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