Texas C-BAR Legal Minute

Any entity transacting business in Texas has to file reports with the Secretary of STate and the Texas Comptroller of Public Accounts. Many nonprofit organizations think that simply notifying the Internal Revenue Service takes care of notification requirements to these Texas regulatory agencies, but that is not true. This Legal Minute covers what regulatory agencies need to be kept informed, how to go about informing them, the consequences of not informing them, and how to fix it if you've already passed a deadline.
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Community-owned stores are financed and owned solely by members of a community. They can be important tools for community revitalization as they keep their profits circulating withing the community. They can also help fill empty downtown storefronts while also be tailored to the needs of their specific communities.
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Lots of nonprofits sell items like t-shirts, food, and publications. Just because a nonprofit organization is exempt from paying sales and use tax when it buys, leases or rents taxable items DOES NOT mean that the nonprofit organization is exempt from collecting taxes on its sales. The Legal Minute introduces the ideas for when to collect sales tax, how to collect it, and the consequences for failing to collect it.
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Form 990, Return of Organization Exempt from Income TAx, is the annual information return, which the IRS requires tax-exempt organizations to file. This form is basiclaly a financial report, which provides the IRS with information about the organization's gross income, expenses, disbursements, assets, liabilities, net worth, contributions, gifts, lobbying expenditures, and other corporation information. This Legal Minute explains the importance of this form and how to communicate with the IRS about it.
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Charities and microentrepreneurs should have a basic understanding of U.S. copyright law to avoid getting into trouble when developing materials like logos, brochures, or websites and to protect their copyright in the finished result. This Legal Minute highlights basic concepts that may be useful in this endeavor.
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Federal law limits the extent to which a tax-exempt nonprofit may participate in political activity. Yet, it is important for nonprofits to have a voice with the people and organizations governing our society. This Legal Minute discusses the ways in which a nonprofit can lobby for a political agenda without endangering their 501(c)(3) tax-exempt status.
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Donors rarely give funds to organizations that do not have 501(c)(3) tax status. However, it can take a great deal of time and resources to comply with the requirements under Section 501(c)(3). When an organization is small, temporary, or is just starting out, it may make more sense for the group to explore alternatives to forming a new nonprofit corporation, such as fiscal sponsorship.
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Texas nonprofit organizations often have volunteers working with their organizations. This Legal Minute discusses various topics nonprofit organizations should consider when using volunteers.
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Texas nonprofit organizations often hold one-day events, such as bazaars, street fairs, sporting events, and cultural festivals, to raise money for the organization. It is important to consider legal issues that may arise when an organization sponsors such fundraisers. ....
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This Legal Minute discusses the types of home-based day-care businesses: Listed Family Homes, Registered Child Care Homes, and Licensed Child Care Homes. It continues with information on the minimum standards required for this kind of business.It also includes some of the steps required to start this business and information on some of the other legal requirements involved. ....
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As Texas nonprofits seek new and more creative ways to raise funds, some organizations have hosted Texas Hold ‘Em tournaments, poker runs, casino nights, or rubber duck races in order to raise funds for their organizations. The problem with these fundraising activities is that they may violate Texas gambling prohibitions, even if the activities support charitable purposes. A recent Attorney General ....
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A CBA is a contract between a developer of a large-scale development project and one or more community organizations that allows the community affected by the development to reap some benefits. CBAs are powerful resources for community groups because they get a seat at the table during the planning and the permit process. CBAs are also legally binding....
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Before a nonprofit purchases a vehicle, it should consider several things. First, the nonprofit needs to consider liability issues and whether it can provide adequate types and amounts of insurance to cover all risks. Secondly, the nonprofit should determine whether any specific motor vehicle tax exemptions apply. Finally, a nonprofit should insure that drivers are qualified and competent and institute policies and procedures to obtain and protect appropriate information.
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The FLSA is the major federal law governing wages and hours. It requires employers, including nonprofits, to pay employees a minimum wage and overtime pay for all hours worked in excess of 40 hours in a workweek, unless the employee is an exempt employee. Employers are generally required to pay employees one and a half times their regular rate of pay for their overtime hours. Under the new regulations, effective August 23, 2004, workers may be exempt if they are "white-collar exempt" employees, bona fide executives, administrators, professionals, computer professionals, and outside sales employees.
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Some nonprofit organizations working in distressed communities recognize that historic preservation may be a useful tool for revitalizing their neighborhoods. Preservation incentives may provide housing that is both affordable and respects the characteristics that make a neighborhood unique.
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Employers considering hiring an employee or working with a volunteer who has a criminal conviction need to be aware of how a criminal conviction can impact an individual relationship with the nonprofit, including how the individual is supervised while on the job. This article takes a closer look at the hiring and managing of employees and volunteers who have criminal convictions.
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The memo discusses a new law that places responsibilities on builders and remodelers of single-family homes and duplexes, including nonprofit organizations.
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The memo describes several new laws that have implications for Texas nonprofits.
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The memo describes the new law, House Bill 3546, which takes effect on January 1, 2004, and the manner by which an entity qualifies for the CHDO exemption.
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This memo outlines how economic development activities can affect the status of a non profit.
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This memo outlines the requirements under the Fair Housing Act for tenants with disabilities.
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This document explains community land trusts and how they can be used.
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This memo outlines how a 2001 change in the law can be used by nonprofits to clear title to land.
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This article describes the New Markets Tax Credit and when a nonprofit could use it.
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