Can a Nonprofit Give Gifts and Make Contributions Without Jeopardizing Its Own Tax-Exempt Status?: Guidance for Understanding the Rules

Event ID:40015

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On-Demand (OD)     $299.00
Duration: 90 minutes including question and answer session.
Presenter(s): John Bradley, attorney at law
Price: $299.00, On-Demand includes full audio presentation, question and answer session and presentation slides. CD subject to a $5.95 handling charge.
Who Should Attend? Directors, executives, program managers, fundraisers, financial officers

Receiving gifts and donations is vital to your nonprofit. Without them, most nonprofits would lack the financial means to carry out their missions. We typically think of nonprofits as the recipients of gifts and donations, but there is also another “side of the coin.” Nonprofits can in certain circumstances also give gifts and make contributions, and these may be of a monetary or nonmonetary nature. Nonprofits understand the regulations relating to receiving gifts and donations, but may not understand that unless handled correctly, the giving of gifts and donations can have serious consequences to the financial well being of the nonprofit and possibly even threaten its 501(c)(3) tax-exempt status. Knowing the rules relating to gift giving and making donations is important any time, but this is a particularly good time for a review as the political election cycle heats up. In addition, when it comes to making donations and contributions we most often think only of monetary gifts, but the IRS’ focus is broader than just monetary. In their eyes showing favoritism, whether financial or nonfinancial in nature, is something which can spell trouble for the nonprofit. Please join John Bradley, attorney at law, whose many years of nonprofit experience, will offer guidance for understanding the potential risks and liabilities arising out of the making of donations and giving of gifts by your nonprofit and offer guidance your nonprofit can use to help reduce these risks.


Just a sampling of what this webinar will cover:

  • Review IRS rules relating to nonprofit gift giving and making donations
  • Understand the distinction between monetary and nonmonetary gifts and donations
  • Understand what the IRS means when they refer to participating in a political campaign
  • Discuss how IRS rules affect the board of directors and executive director
  • Get examples of the types of activities the IRS has found violate the prohibition on political campaigning
  • Discuss why it is essential to remain “neutral”
  • Learn in what political activities a nonprofit may engage


Your conference leader for “Can a Nonprofit Give Gifts and Make Contributions Without Jeopardizing Its Own Tax-Exempt Status?: Guidance for Understanding the Rules" is John Bradley, attorney at law. Mr. Bradley is an attorney in the West Columbia, South Carolina office of Moore Taylor Law Firm, PA. John, in addition to his active law practice, has been involved with various nonprofit organizations for more than 25 years in a variety of capacities, and as a result, has accumulated a wealth of experience relating to sound nonprofit management and operations. In addition, he has practiced law for more than two decades. His practice involves numerous areas of law including appellate practice in state and federal courts, construction law, commercial liability, and products liability. His present practice primarily focuses on representing physicians, hospitals and medical care providers. John has long been active in nonprofits at the local and state level. He is a current volunteer and past board member and president of the Friends of the Richland Library, a nationally recognized library system. He presently serves as a member of the Richland Friends Book Sale Committee, a group that raises money for the Friends through quarterly book sales, put on entirely through volunteer effort. As president of the Richland Library Friends he served as a member of the Richland Library Foundation Board. He has also been active with the Friends of South Carolina Libraries, an organization made up of library friends groups throughout the state of South Carolina. John is presently serving his third term as president of this organization. His duties and responsibilities as president include working and consulting with local Friends groups as well as with individuals interested in forming friends groups. He is familiar with legal issues that arise in both new and previously existing Friends groups. John earned his J.D. degree from the University of South Carolina School of Law. QUALITY COMMITMENT

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