Massachusetts Nonprofit Organizations
Formation - operation - compliance
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- Product Number: 2234410WFM
- Publication Date: 2/22/2023
- Edition: 7th Edition 2023
- Copyright: © 2023 MCLE, Inc.
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Product Description
Product Description
Massachusetts Nonprofit Organizations offers practical insights on the numerous legal and operational issues affecting nonprofits today. Features include an overview of federal and state compliance issues ranging from formation, registration and organizational considerations to operational, tax and financial reporting strategies. Lawyers who advise nonprofits on organization, operations, board liability, political activity, tax exemptions, and accounting issues find this book indispensable to their practices.
Recent updates:
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Update: February 2023
Dear Subscriber:
Thank you for choosing to keep your copy of Massachusetts Nonprofit Organizations up to date with this 2023 revised edition. The following highlighted topics represent only a small percentage of the new material added to the title this year.
- Cat's paw claim. See chapter 7 for a 2022 case cite and an explanation of this term in the context of employment discrimination based on evidence that a corporate reduction in force was tainted by age bias.
- Crown Act. Chapter 7 also discusses a 2022 enactment designed to provide antidiscrimination protections by expanding the definition of race.
- Dissolution of a Massachusetts charitable corporation. See chapter 13's new exhibit, which reflects materials from the Office of the Attorney General.
- Medicaid. See chapter 14 for discussion of the Commonwealth's current Section 1115 Demonstration Extension (Project Number II-W-00030/I), approved September 28, 2022, and effective October 1, 2022, through December 31, 2027. The chapter lists key components of the waiver.
- Determination of need. Chapter 14 cites the three instances, per 105 C.M.R. s. 100.726, where substantial capital expenditures and substantial changes in service related solely to research may require a determination of need (DoN). The chapter also lists project categories set forth by the DoN regulations that are subject to delegated review and final action by the commission of the DPH.
- Mergers in the health-care industry. See chapter 14 for discussion of Vertical Merger Guidelines , meant to outline and describe theories of antitrust harm from vertical transactions. While these guidelines were withdrawn by the Federal Trade Commission shortly in 2022, the FTC and the Department of Justice solicited public comment in 2022 on how the agencies could modernize merger enforcement. The chapter notes that a draft of new merger guidelines had been expected by 2023.
- Limited liability entities. See chapter 3 for a review of recent formal guidance with regard to the recognition of LLCs as 501(c)(3) entities.
We at MCLE trust that you will find this new material practice to be useful in your practice and valuable in maintaining your law library..
Cordially,
Maryanne G. Jensen, Esq., MCLE Director of Publications
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Update: February 2023
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Table of Contents
Table of Contents
expand allChapter 1 expandChoice of Entity and Incorporation
Buy ChapterExhibit 1A
- Sample Governing Document for a Charitable Trust Buy FormExhibit 1B
- Sample Articles of Organization for a Nonprofit Corporation Buy FormExhibit 1C
- Sample Bylaws for a Nonprofit Corporation with Members Buy FormExhibit 1D
- Sample Bylaws for a Nonprofit Corporation Without Members Buy FormExhibit 1E
- Certificate of Formation for a Delaware LLC Submitting an IRS Form 1023 Buy FormChapter 2 expandFiling and Reporting Requirements
Buy ChapterChapter 3 expandQualifying for Tax Exemption
Buy ChapterExhibit 3A
- Bibliography Buy FormExhibit 3B
- Sample Provisions for Blanket Authorization of Permitted Purposes and Activities Buy FormExhibit 3C
- Sample Private Inurement and Lobbying Provision Buy FormExhibit 3D
- Sample Dissolution Provisions Buy FormExhibit 3E
- Sample Private Foundation Provisions Buy FormChapter 4 expandPreparing IRS Forms 1023, 1023-EZ, 1024, and 1024-A
Buy ChapterExhibit 4A
- IRS Form 1023 (Rev. January 2020): Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Completed for a Public Charity) Buy FormExhibit 4B
- Complete IRS Form 1023 (Rev. January 2020): Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, Including Schedules A to H (with Instructions) Buy FormExhibit 4C
- IRS Form 1024 (Rev. January 2018): Application for Recognition of Exemption Under Section 501(a) (Completed for a Trade Association) Buy FormExhibit 4D
- IRS Form 1024 (Rev. January 2022): Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code and Schedules A to M (with Instructions) Buy FormExhibit 4E
- IRS Form 1024-A (Rev. January 2021): Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code (with Instructions) Buy FormExhibit 4F
- Complete IRS Form 1023-EZ (Rev. October 2018): Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, Including Worksheet (Rev. January 2018) Instructions and Eligibility Buy FormChapter 5 expandDuties and Liabilities of Directors and Officers
Buy ChapterChecklist 5.1
- Considerations for Investment and Expenditure of Institutional Funds Buy FormExhibit 5A
- The Attorney General’s Guide for Board Members of Charitable Organizations (December 2022) Buy FormExhibit 5B
- G.L. c. 231, § 85K Buy FormExhibit 5C
- The “Little League Bill,” G.L. c. 231, § 85V Buy FormExhibit 5D
- G.L. c. 231, § 85W Buy FormExhibit 5E
- G.L. c. 180, § 6 Buy FormExhibit 5F
- Bylaw Provisions on Indemnification Under G.L. c. 180, § 6 Buy FormExhibit 5G
- September 2, 2009, Memorandum from the Attorney General’s Office Regarding Executive Compensation Practices at Public Charities Buy FormExhibit 5H
- July 6, 2011, Letter from Attorney General’s Office to Blue Cross and Blue Shield of Massachusetts, Inc. Buy FormExhibit 5I
- April 14, 2011, Letter from the Attorney General’s Office Regarding Director Compensation Buy FormExhibit 5J
- Massachusetts Public Charities CEO Compensation Review, December 2013 Buy FormExhibit 5K
- Internal Revenue Service Good Governance Memos Buy FormExhibit 5L
- I.R.C. Section 4958 Buy FormExhibit 5M
- Letter Agreement Between the Attorney General and Berkshire Health Systems to Reform Corporate Governance (and News Release) Buy FormExhibit 5N
- Letter Agreement Between the Attorney General and Boston University Buy FormExhibit 5O
- Letter from the Attorney General to the Board of Trustees of Suffolk University and President McKenna Buy FormChapter 6 expandBoard Function and Composition—Practical Considerations
Buy ChapterChapter 7 expandEmployment Law and Employee Benefits
Buy ChapterExhibit 7A
- Commonwealth of Massachusetts Commission Against Discrimination: Model Sexual Harassment Policy Buy FormExhibit 7B
- EEOC Permissible Preemployment Questions Regarding a Disability Buy FormExhibit 7C
- Sample Basic Employment Provisions for Use in an Agreement Buy FormExhibit 7D
- Sample NLRB-Compliant Employee Handbook Disclaimer Buy FormExhibit 7E
- Permissible Deductions (Other than Those Statutorily Required) from Paychecks Buy FormExhibit 7F
- Form MA 1099-HC: Individual Mandate—Massachusetts Health Care Coverage Buy FormExhibit 7G
- Massachusetts Legal Holidays Buy FormExhibit 7H
- Certification of Health-Care Provider Buy FormExhibit 7I
- Sample Notice Regarding Parental Leave Buy FormExhibit 7J
- Substance Abuse: Excerpt from MCAD Guidelines on Employment Discrimination on the Basis of Handicap Buy FormExhibit 7K
- Sample Clauses for Use in a Separation Agreement and Release Buy FormExhibit 7L
- Sample COBRA Continuation Coverage Notice Buy FormExhibit 7M
- Sample Form Notice of Option to Continue Health Coverage Buy FormExhibit 7N
- Summary List of Selected OSHA Standards and Requirements Buy FormChapter 8 expandRegulation of Public Charities and Fundraising
Buy ChapterExhibit 8A
- Case Histories Under Asset Notice Provision Buy FormChapter 9 expandLimitations on Lobbying and Political Activities
Buy ChapterExhibit 9A
- Articles of Organized Language Buy FormExhibit 9B
- Revenue Ruling 2007-41 Buy FormExhibit 9C
- IRS Form 4720: Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code Buy FormExhibit 9D
- IRS Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation Buy FormChapter 10 expandUnrelated Business Income
Buy ChapterExhibit 10A
- IRS Form 990-T: Exempt Organization Business Income Tax Return and Schedules A–K Buy FormExhibit 10B
- Massachusetts Form M-990T: Unrelated Business Income Tax Return Buy FormExhibit 10C
- Massachusetts Form M-990T-62: Exempt Trust and Unincorporated Association Income Tax Return Buy FormChapter 11 expandProperty Tax Exemptions
Buy ChapterExhibit 11A
- Form PC: Annual Report and Schedules A-1 and A-2 Buy FormExhibit 11B
- Schedule A-2: Application for Solicitation Certificate Buy FormExhibit 11C
- Form 1B-3: Application for Statutory Exemption Buy FormExhibit 11D
- State Tax Form 3ABC: Return of Property Held for Charitable Purposes Buy FormExhibit 11E
- Exemption Information Requisition/Preliminary Consideration Form Buy FormExhibit 11F
- Tax Form 128: Application for Abatement Buy FormChapter 12 expandTax-Exempt Financing
Buy ChapterChapter 13 expandReorganizations and Dissolutions
Buy ChapterExhibit 13A
- Sample Plan and Agreement of Merger Buy FormExhibit 13B
- Sample Plan and Agreement of Consolidation Buy FormExhibit 13C
- Sample Articles of Merger Buy FormExhibit 13D
- Sample Articles of Consolidation Buy FormExhibit 13E
- Report of the Boston Bar Association Task Force on Amendments to G.L. c. 180 Buy FormExhibit 13F
- Sample Notice to Attorney General Regarding Sale of Assets Buy FormExhibit 13G
- Attorney General’s Materials Regarding Dissolution of a Massachusetts Charitable Corporation Buy FormExhibit 13H
- Sample Articles of Amendment Buy FormChapter 14 expandSpecial Issues for Health-Care Nonprofits
Buy ChapterChapter 15 expandAdministering a Private Foundation
Buy ChapterExhibit 15A
- Tests for Operating Foundation Status of Sample Foundation (“Foundation A”) Buy FormExhibit 15B
- Sample Public Support Test Buy FormExhibit 15C
- Qualifying for a 1 Percent Excise Tax Reduction Buy FormExhibit 15D
- Application of the Carryover Provisions for Income Tax Deduction of Charitable Contributions Under I.R.C. Section 170 Buy FormChapter 16 expandManagement of Endowment and Institutional Funds
Buy ChapterChapter 17 expandNonprofits in Trouble: Receiverships and Bankruptcy
Buy ChapterChapter 18 expandConversion from Nonprofit to For-Profit Status
Buy ChapterChapter 19 expandSelected Statutes and Guidelines for Nonprofit Organizations
Buy ChapterAppendix 1
- G.L. c. 12, Sections 8–8M Buy FormAppendix 10
- Coordinated Issue Paper-Blue Cross Blue Shield/Health Insurance; Life Insurance (Effective Date: June 4, 2008) Buy FormAppendix 2
- G.L. c. 68, Sections 18–35 Buy FormAppendix 3
- G.L. c. 180 Buy FormAppendix 4
- G.L. c. 180A Buy FormAppendix 5
- Attorney General Guidelines on Notice Requirements of G.L. c. 180, § 8A(c) Buy FormAppendix 6
- Attorney General Guidelines on Requirements Imposed by Massachusetts Charitable Mechanics Association v. Beede, 320 Mass. 601 (1947) Buy FormAppendix 7
- Modification of Institutional Funds and G.L. c. 180A, § 5(d): Frequently Asked Questions (Prepared by Attorney General’s Office) Buy FormAppendix 8
- Attorney General Guidance on Endowments for Charities Facing Financial Challenges Due to COVID-19 (Apr. 28, 2020) Buy FormAppendix 9
- Attorney General’s Guidelines for Transfers of Nonprofit Acute-Care Hospitals and HMOs Buy Form - Editors & Authors