The Dandridge Blog

Political Campaign Concerns for Nonprofit Organizations

noreply@blogger.com (Nicole S. Dandridge) — Wed, 20 Jul 2011 10:49:00 +0000

With the upcoming election year steadily approaching, the limitations on political campaign contributions for a tax-exempt organization can be a complex issue. An IRC Section 501(c)(3) organization is prohibited from participating or intervening, directly or indirectly, in any political campaign on behalf of, or in opposition to any candidate for public office. This does not mean that all lobbying and activist activities are no longer possible. Instead, it suggests that the political campaign activities for which the organization engages must not support one candidate over another. This limitation on lobbying and activities does not generally apply to the political activities of most other tax-exempt organizations; however, political expenditures of any kind may be subject to taxation under Section 527. Taxes under Section 527 are for expenditures by tax-exempt organizations aimed at influencing the selection, nomination, election, or appointment of an official to office.

There are 3 political campaign activities that meet the prohibited participation or intervention requirement for Section 501(c)(3) organizations:
1) publication or distribution of written or printed statements or the making of oral statements on behalf of, or in opposition to, a candidate for public office;
2) payment of campaign workers salaries or expenses; and
3) conducting, or payment of expenses of conducting, a voter registration drive limited to the geographic area covered by the campaign.

A Section 501(c)(3) organization will likely be disqualified from tax-exempt status should it engage in any of the above political activities.

There are things a Section 501(c)(3) organization can do to participate in political activities and campaigns without losing their tax-exempt status. For instance, voter education programs are not prohibited. Nonpartisan candidate debates are also allowed, but if the questions posed to the candidates indicate a bias, the IRS may take the position that the organization is participating in a political campaign.

-by Dorian V. George, Legal Assistant

The Dandridge Firm can assist with your nonprofit IRC 501(c) tax matters. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Legal Evaluation.

When to Agree to a Trademark Disclaimer

noreply@blogger.com (Nicole S. Dandridge) — Tue, 07 Jun 2011 16:43:00 +0000

It is common for the United States Patent and Trademark Office (USPTO) to require you to disclaim exclusive rights of particular words in a trademark, which normally occurs with general terms or descriptive phrases. For instance, if you want a trademark for your company’s name, “Brick Top’s Auto Shop,” the term “Auto Shop” would most likely be too general by itself to permit USPTO registration as a trademark. While you should be able to gain exclusive rights to the words, "Brick Top's," to prevent another company from using it, as in "Brick Top's Sandwich Shop,” you would most likely have to disclaim exclusive rights to the words, "Auto Shop." This means that another company could potentially register a trademark for the name, "Jones Auto Shop," but would not be able to register a company with the words, "Brick Top's."

If the words that are to be disclaimed ("Auto Shop") are not particularly essential to the branding of your organization, and you are unafraid that your competitor’s use of those same words will cause any kind of confusion to your consumers, than accepting the disclaimer may be beneficial. Clearly, there are tons of auto shops out there in the market, and your brand recognition may come from unique words, such as, "Brick Top's." By agreeing to disclaim the words, "Auto Shop," it may be possible to insure a faster publication of the trademark.

However, if the words that need to be disclaimed are essential to the branding of your organization, there are ways of proving that the words must be accepted as part of the entire trademark. For instance, if your company is using a term that is normally seen as descriptive, i.e. “Auto Shop,” proving that your company provides services that differ from those normally found in an auto shop may allow you the exclusive rights to use those words as a part of your mark. Another way to claim exclusive rights of a general term would be to show that the trademark is unitary, meaning it creates a single, recognizable unit that is unlikely to be split into its individual components in the mind of the consumer. Using the “Brick Top’s Auto Shop” example, the rhyming nature of the words may give the phrase a unitary mark, which creates in the consumer’s mind a singular unit eligible to be trademarked.

-by Dorian V. George, Legal Assistant

The Dandridge Firm can prepare and file your USPTO Trademark registration and assist with Trademark disclaimer matters. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Legal Evaluation.

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noreply@blogger.com (Nicole S. Dandridge) — Thu, 02 Jun 2011 02:19:00 +0000

Virtual Law Firm practicing Nonprofit, Business, Trademark and Copyright Law
http://www.DandridgeLaw.com

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noreply@blogger.com (Nicole S. Dandridge) — Thu, 02 Jun 2011 01:32:00 +0000

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Different Approaches to Ownership under Copyright Law

noreply@blogger.com (Nicole S. Dandridge) — Tue, 31 May 2011 13:40:00 +0000

In most instances, when a person creates an original work of authorship they are the owner to the rights of the work. According to Copyright Law, works of authorship include the following categories:
(1) literary works;
(2) musical works, including any accompanying words;
(3) dramatic works, including any accompanying music;
(4) pantomimes and choreographic works;
(5) pictorial, graphic, and sculptural works;
(6) motion pictures and other audiovisual works;
(7) sound recordings; and
(8) architectural works.

There are some settings in which this fundamental belief is not always a given. This blog describes two common settings; where an employee creates a work and where a work is revised.

In many employment situations, an employee who creates a work while on the job, or while acting in the scope of the employee’s duties, does not have ownership rights to the work that was created. The works created by the employee normally belong to the employer unless stated otherwise by some written agreement. Usually, a written employee agreement or employment manual will stipulate which acts are under the scope of the employer.

However, there are exceptions to this general rule, which include employment as an educator or website developer. Educators who create things as a part of the daily teaching process are generally entitled to those works. Likewise, most website developers own the copyrights to the designs that they create when under the employ of a third party. These exceptions are also subject to other agreements, and may be contracted away.

The question of ownership becomes cloudier when it comes to written works that have been revised. For instance, if a person writes a novel and asks someone to read it and make revisions, who owns the writing after the revision has been made? Did the original author intend to add the person doing the revising as a co-author, or did they merely want editing suggestions? Both people could be considered authors to the writing, and without a prior written agreement, both could claim to be the owner of the work. To prevent such confusion, it is best to have a written agreement before any revisions or suggestions are made to the original author’s work, which will later prevent the intent of the parties being brought into question.

-by Dorian V. George, Legal Assistant

The Dandridge Firm can prepare and file your US Copyright registration and assist with contracts that include copyright components. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Legal Evaluation.

The Dandridge Law Firm Welcomes Legal Assistant, Dorian V. George

noreply@blogger.com (Nicole S. Dandridge) — Tue, 31 May 2011 13:15:00 +0000

Dorian V. George is a second year law student at Michigan State University. Dorian received his Bachelor of Arts in Psychology with a specialization in Behavior Analysis and has a minor in Business Administration from Florida State University. Prior to working as a Legal Assistant at The Dandridge Firm, Dorian taught upper elementary math with the Teach For America program in Jacksonville, Florida. Dorian’s hobbies include traveling, skating, skiing, playing guitar and writing poetry.

As a Legal Assistant, Dorian assists in client interviews, nonprofit, business, and intellectual property legal services, and is a featured writer for the firm's blog at www.DandridgeLaw.com.

Nonprofit Public Charities vs. Private Foundations

noreply@blogger.com (Nicole S. Dandridge) — Wed, 11 Aug 2010 14:03:00 +0000

Generally, 501(c)(3) nonprofit organizations are classified as public charities or private foundations. For purposes of your tax-exempt application, compliance, and reporting requirements, it is important to know what classification your nonprofit organization falls under.

Public charities are generally organizations that are classified as: (1) community service organizations, churches, hospitals, qualified medical research organizations that are affiliated with hospitals, schools, and universities; (2) that have an active fund raising program, and receive contributions from many sources, the general public, government agencies, corporations, private foundations, or other public charities; and (3) that receives income from the conduct of activities that further the organization’s tax-exempt purposes, or (4) actively functions in a supporting relationship to one or more existing public charity.

Generally, a private foundation is any 501(c)(3) organization that does not fit the definition of a public charity. Under tax law, a 501(c)(3) organization is presumed to be a private foundation unless it requests, and qualifies for, a ruling or determination as a public charity.

A public charity usually receives a great portion of its financial support from the general public or government agencies, and has greater overall interaction with the public. A private foundation is usually controlled by a small group of individuals, and generally receives most of its financial support from a small amount of sources and investment income.

Although both classifications may be recognized as 501(c)(3) tax-exempt, IRS treatment and reporting is very different for a public charity versus a private foundation. For instance, you must declare whether your organization is a public charity or a private foundation on your 501(c)(3) application, and offer support of the same. Public charities must annually file IRS Form 990, 990-EZ or 990N; private foundations must annually file IRS Form 990-PF.

-by Gloria Mason, Legal Assistant

We can prepare and file your 501(c)(3) tax exemption application. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Initial Consultation.

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IRS Offers One-Time Special Filing Relief Program for Small Charities; Oct. 15 Due Date to Preserve Tax-Exempt Status

noreply@blogger.com (Nicole S. Dandridge) — Thu, 05 Aug 2010 17:11:00 +0000

WASHINGTON — Small nonprofit organizations at risk of losing their tax-exempt status because they failed to file required returns for 2007, 2008 and 2009 can preserve their status by filing returns by Oct. 15, 2010, under a one-time relief program, the Internal Revenue Service announced today.

The IRS today posted on a special page of IRS.gov the names and last-known addresses of these at-risk organizations, along with guidance about how to come back into compliance. The organizations on the list have return due dates between May 17 and Oct. 15, 2010, but the IRS has no record that they filed the required returns for any of the past three years.

“We are doing everything we can to help organizations comply with the law and keep their valuable tax exemption,” IRS Commissioner Doug Shulman said. “So if you do not have your filings up to date, now’s the time to take action and get back on track.”

Two types of relief are available for small exempt organizations — a filing extension for the smallest organizations required to file Form 990-N, Electronic Notice (e-Postcard) , and a voluntary compliance program (VCP) for small organizations eligible to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.

Small organizations required to file Form 990-N simply need to go to the IRS website, supply the eight information items called for on the form, and electronically file it by Oct. 15. That will bring them back into compliance.

Under the VCP, tax-exempt organizations eligible to file Form 990-EZ must file their delinquent annual information returns by Oct. 15 and pay a compliance fee. Details about the VCP are on the IRS website, along with frequently asked questions.

The relief announced today is not available to larger organizations required to file the Form 990 or to private foundations that file the Form 990-PF.

The IRS will keep today’s list of at-risk organizations on IRS.gov until Oct. 15, 2010. Organizations that have not filed the required information returns by that date will have their tax-exempt status revoked, and the IRS will publish a list of these revoked organizations in early 2011. Donors who contribute to at-risk organizations are protected until the final revocation list is published.

The Pension Protection Act of 2006 made two important changes affecting tax-exempt organizations, effective the beginning of 2007. First, it mandated that all tax-exempt organizations, other than churches and church-related organizations, must file an annual return with the IRS. The Form 990-N was created for small tax-exempt organizations that had not previously had a filing requirement. Second, the law also required that any tax-exempt organization that fails to file for three consecutive years automatically loses its federal tax-exempt status. The IRS conducted an extensive outreach effort about this new legal requirement but, even so, many organizations have not filed returns on time.

If an organization loses its exemption, it will have to reapply with the IRS to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable.

Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Initial Consultation.

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NONPROFITS: HANDLING CONTRIBUTIONS AND TAX DEDUCTIONS

noreply@blogger.com (Nicole S. Dandridge) — Tue, 20 Jul 2010 00:12:00 +0000

Come join Nicole S. Dandridge as she presents the nationwide teleconference Nonprofits: Handling Contributions and Tax Deductions on Thursday, August 5, 2010. The teleconference is offered by the National Business Institute (NBI), a national leader in continuing education for lawyers, accountants, and business professionals. Learn more and register online at:
http://www.nbi-sems.com/Enbi/Email/53559T.htm

TELECONFERENCE HIGHLIGHTS

Stay Up to Date on Tax Deduction and Reporting Requirements

What do tax-exempt organizations need to know before accepting contributions and charitable gifts? How should unanticipated funds be handled? With the recent IRS focus on nonprofits, it's imperative to ensure tax deductions and reporting are "by the book." This fundamental course examines the legal and tax aspects of exempt organizations receiving money and property, so you can make sure all accounting, IRS and donation designation rules are met. Enroll today!

* Be prepared to effectively advise exempt organizations on accepting gifts of money and property.
* Learn how to use the "facts and circumstances" test to ensure tax treatment as a publicly-supported organization.
* Recognize the substantiation and reporting requirements associated with contributions.

2 ways to attend!

Series - This course is part 2 of a 3-part series on the laws governing tax-exempt organizations. Missed the first session? No problem! Click here for more information or to order the entire series at a significant savings, please call us at 1.800.930.6182. Only $499 for all three parts!

Part 1: Nonprofit Board Governance and Liability Issues
Part 3: Tax Exempt Organizations: Lobbying and Political Campaign Activities

Stand Alone - This course was created to be as valuable individually as it is in the series. You do not need to purchase the entire series to benefit from the information presented. Register for the individual course for $209.

Look below for more information on this program AND how to register for this teleconference!

Learn More & Register Today!

AGENDA

Session Time: 11:00 AM - 12:30 PM Eastern
Presenter: Nicole S. Dandridge

1. Types of Gifts: Advising Clients on Accepting Money and Property
2. "Facts and Circumstances" Test
3. Tax Deductions and Substantiation Requirements
4. Reporting Requirements for Charitable Gifts
5. Recent Changes and Current IRS Focus

TELECONFERENCE INSTRUCTIONS

2 business days prior each registrant is emailed complete teleconference details. Dial-in access information (toll-free phone number and personal ID number), as well as links to access program materials and to request continuing education credit(s) will be provided.

Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Initial Consultation.

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Copyright Basics

noreply@blogger.com (Nicole S. Dandridge) — Mon, 24 May 2010 16:37:00 +0000

Individuals and business owners often need to protect their valuable work via copyright. Oftentimes people are tripped up about what can be copyrighted and what protections copyright registration affords.

Copyright is a form of intellectual property protection that is granted to authors of, “original works of authorship," and is available for published and unpublished works. Works that can be copyright protected include literary, dramatic, musical, artistic, and certain other intellectual works. Works that cannot be protected under copyright are facts, ideas, systems, and methods of operation.

The benefits of registering your original work(s) of authorship with the United States Copyright Office to receive copyright protection include: (1) registration creates a public record of the copyright claim and a certification of registration, (2) before an infringement suit may be filed, registration is necessary for works of U.S. origin, (3) after successful litigation, registered works are eligible for statutory damages and attorney’s fees, if registration occurs within three months after the publication of the work, (4) before or within five years of the publication, registration is considered sufficient evidence in a court of law, and (5) registration also allows the owner of a copyright to record the registration with the U.S. Customs Service for protection against the importation of infringing copies.

-by Gloria Mason, Legal Assistant

We can prepare and file your US Copyright registration application. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Initial Consultation.

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The Dandridge Law Firm Welcomes Legal Assistant, Gloria Mason

noreply@blogger.com (Nicole S. Dandridge) — Fri, 14 May 2010 13:23:00 +0000

Gloria Mason is a Post-Bachelor paralegal student at Lansing Community College. Gloria received her Bachelor of Arts in Political Science and International Affairs with a minor in Business Marketing from Florida State University. Prior to working as a Legal Assistant at The Dandridge Firm, Gloria interned as a Legal Advocate at the Ingham County Prosecutor’s Office Domestic Violence Unit and was a Youth Advocate and Street Law Workshop Instructor for the City of Lansing Teen Court. Gloria’s hobbies include tennis, golf, horseback riding, skiing, and writing poetry.

As a Legal Assistant, Gloria assists in client interviews, nonprofit, business, and intellectual property legal services, and is a featured writer for the firm's blog at www.DandridgeLaw.com.

Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Initial Consultation.

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Trademark and Servicemark Basics

noreply@blogger.com (Nicole S. Dandridge) — Fri, 14 May 2010 11:50:00 +0000

A trademark or servicemark is a word, phrase, symbol or design, or a combination of words, phrases, symbols or designs, that identify and distinguish the source of goods or services. Clear identification of the source of the good or service via its trademark or servicemark is also referred to as brand recognition. Brand recognition is crucial to establishing your product or service in the market. Just think about the difference in brand perception when a coffee drinker sets eyes on a Starbucks® cup of coffee versus a cup of coffee from a local gas station.

Registering your trademark or servicemark with the United States Patent and Trademark Office (USPTO) is vital to establishing strong brand recognition and protection of your valuable good or service name, logo, etc. The benefits of trademark and servicemark registration include: (1) notice to the public of the registrant’s claim of ownership of the trademark; (2) the ability to bring an action regarding the trademark in federal court; (3) using the U.S. registration as a basis to obtain registration in foreign countries; and (4) the ability to file the U.S. registration with the U.S. Customs Service to prevent the importation of infringing foreign goods.

The ™ designation may be used anytime you claim rights in a mark, and may be posted after your mark while your trademark or servicemark registration application is being processed by the USPTO. However, the federal registration symbol ® may only be used after the USPTO officially registers the mark, and not while the application is pending.

-by Gloria Mason, Legal Assistant

We can prepare and file your trademark or servicemark registration application. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com for a FREE Initial Consultation.

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Providing Relief to Chile Through a Charitable Organization

noreply@blogger.com (Nicole S. Dandridge) — Wed, 03 Mar 2010 21:53:00 +0000

Many individuals, businesses and charitable organizations wish to provide assistance to the victims of Chile's recent earthquake. Contributions to domestic tax-exempt, charitable organizations that provide assistance to individuals in foreign lands qualify as tax-deductible contributions for federal income tax purposes, provided that the U.S. organization has control and discretion over the use of funds. Donors should ensure that they make contributions to qualified charities. Be sure that the charity you intend to support is a qualified IRS tax-exempt charity.

Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com

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Small Nonprofit Orgs Must File Annual IRS Tax Returns

noreply@blogger.com (Nicole S. Dandridge) — Sun, 28 Feb 2010 13:09:00 +0000

The IRS recently finalized and released the 2009 Forms 990 and 990-EZ, used for filing annual tax information returns for nonprofit 501(c) tax-exempt organizations. There were some changes made to clarify and modify reporting requirements.

As a reminder, small nonprofits that bring in revenue of less than $25,000 per year must file annual returns, a requirement that began about 2 years ago. If a small nonprofit has a history of non-filing, it will jeopardize its tax-exempt status. If your 2009 fiscal year ended on December 31, 2009, your 2009 annual return is due by May 15, 2010.

The Firm can prepare and file your IRS nonprofit tax returns for 2009 and any delinquent prior years. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com

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Providing Earthquake Relief to Haiti

noreply@blogger.com (Nicole S. Dandridge) — Thu, 21 Jan 2010 19:24:00 +0000

Many individuals, businesses and charitable organizations wish to provide assistance to the victims of Haiti's recent earthquake. Consult Disaster Relief Resources for Charities and Donors on IRS.gov to get information about how to provide assistance to victims through a charitable organization.

Contributions to domestic tax-exempt, charitable organizations that provide assistance to individuals in foreign lands qualify as tax-deductible contributions for federal income tax purposes, provided that the U.S. organization has control and discretion over the use of funds. Donors should ensure that they make contributions to qualified charities. Use the Search for Charities function on IRS.gov to see if the charity you intend to support is a qualified charity listed in Pub. 78. Certain organizations, such as churches or governmental organizations, may be qualified to accept charitable contributions, even though they are not listed in Pub. 78.

Nicole S. Dandridge presents workshop: Best Practices for Nonprofit Board Governance and Human Resources

noreply@blogger.com (Nicole S. Dandridge) — Mon, 14 Dec 2009 17:10:00 +0000

Best Practices for Nonprofit

Board Governance and Human Resources

Tuesday, January 12, 2010

2:00 pm - 5:00 pm

Registration & Networking begins at 1:30 pm
Admission: FREE

Hannah Community Center
819 Abbott Rd in East Lansing

The Workshop: Every nonprofit organization, whether new or established, is faced with developing and maintaining healthy board governance and human resource practices. Come and learn best practices for board governance and human resources, and walk away with a solid plan for how you will handle matters such as:

Board Governance – Sustaining and Maintaining an Effective Board of Directors
1. Conducting a New Board Member Orientation
2. Conducting a Yearly Board Retreat
3. Bylaws
a. Board Member duties/responsibilities
b. Voting
c. Liability/Indemnification
d. Committees
4. Board Policies Manual

Human Resources – Managing Employees, Volunteers and Independent Contractors
1. Employee contracts
2. Volunteer contracts
3. Third-party (Independent Contractor) contracts
4. Liability/Indemnification
5. Human Resources Policies Manual

The best practices will be taught in an interactive learning environment, so come ready to share your thoughts and experiences.

The Presenter: The Dandridge Firm, PLC was founded by Nicole S. Dandridge in 2003. Ms. Dandridge’s current and prior legal experience shows a distinct track record which reflects her commitment to providing exemplary legal service to businesses and nonprofit organizations alike. Her practice areas include business, nonprofit, trademark and copyright law.

Ms. Dandridge is a Clinical Professor at Michigan State University College of Law, where she teaches business and nonprofit law. She also instructs a wide range of legal business seminars, including Business and Nonprofit Organization Formation, Obtaining and Complying with Nonprofit Tax Exempt Status, and Trademark & Copyright 101.

Her past experience includes serving as In-House Counsel for an Economic Development Coalition in Miami, FL, where she assisted entrepreneurs with business transactions, including entity formation; negotiation, review and preparation of contracts and leases; as well as trademark and copyright registration and compliance. She was also a litigation associate at a Fort Lauderdale, FL law firm, where she represented clients before the Circuit Court in commercial, liability defense and labor and employment matters. She is a member in good standing of the State Bar of Michigan and the State Bar of Florida.

Advance Registration is Requested

Send a separate registration for each participant, by email, to powerofweconsortium@ingham.org and include – Name, Title/Position, Organization, Daytime Phone Number, Individual E-mail Address and Workshop Title.

Small Steps to Improve Productivity Quickly

noreply@blogger.com (Nicole S. Dandridge) — Mon, 07 Dec 2009 19:37:00 +0000

Reduce meeting time
Leave time in between meetings
Coach versus instruct
Maintain a designated work area
Assess your workload twice a day

Taken from ways to shape up your practice in the November/December issue of Law Practice magazine.

Google Searches for Book Deal

noreply@blogger.com (Nicole S. Dandridge) — Thu, 12 Nov 2009 18:16:00 +0000

It is reported that Google is in the middle of attempting to reach a settlement in the amount of $125 million for the digital rights to millions of books. Since December, 2004, Google has been scanning books from the libraries of a number of institutions of higher learning, such as Harvard, Stanford, the University of Michigan, and the University of Oxford, in an effort to make them searchable and accessible to worldwide users of Google. Many educators, large corporations and civil rights leaders applaud Google's attempt to make more books accessible, especially for those who traditionally lacked access to such resources.

In essence, Google is asserting the digital rights to millions of current, out-of-print, and "orphan" books (books whose copyright owners are nowhere to be found). The settlement involves working with publishers and authors to pay holders of the copyright protected books for the digital rights to their works on a royalty system based on profits earned by Google as a "sales agent" of those digital rights.

There are those who vehemently oppose Google's plans to secure digital rights to these publications, as it raises issues involving Copyright and Anti-Trust laws -- the two safeguards of intellectual property and competition practices. The idea that Google may become the sole digital copyright holder to these literary works would essentially give them a monopoly over all books in digital form. Notwithstanding the fact that Google has allegedly agreed to provide access to its database of digital publications to Amazon and other internet book retailers, these retailers in large part remain staunchly opposed to Google's plans, as they may fear such a move will effectively put them out of business.

Let us know what you think about Goggle's attempt. Should you want to learn more about this post or our services, please visit www.DandridgeLaw.com or email ContactUs@DandridgeLaw.com

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-by Daniel Sikakane, Legal Assistant

The Dandridge Law Firm Welcomes Legal Assistant, Daniel Sikakane

noreply@blogger.com (Nicole S. Dandridge) — Thu, 12 Nov 2009 17:42:00 +0000

Daniel Sikakane is a second year law student at Michigan State University College of Law. Daniel, a native of Toronto, Canada, completed his undergraduate degree in Political Science at Wilfrid Laurier University in Waterloo, Ontario. Prior to attending law school, he served as a Legal Assistant for two large Toronto law firms, where he gained experience working with large commercial clients from a variety of different industries. Also an avid sportsman, Daniel enjoys playing dodgeball, beach volleyball, basketball, and baseball.

As a Legal Assistant at the Dandridge Law Firm, Daniel assists in client interviews, nonprofit and intellectual property legal services, and is a featured writer for the firm's blog at www.DandridgeLaw.com.

Should you want to learn more about this post or our services, please email ContactUs@DandridgeLaw.com

IRS Releases Proposed Regulations Clarifying Church Tax Inquiries

noreply@blogger.com (Nicole S. Dandridge) — Sat, 08 Aug 2009 13:41:00 +0000

The IRS and Department of Treasury have issued proposed regulations under IRC Section 7611 to clarify the procedures for authorizing church tax inquiries and examinations. The proposed regulations replace references to positions that were abolished under the IRS Restructuring and Reform Act with references that are consistent with the statute and IRS's current organizational structure. Written or electronic comments and requests for a public hearing must be received by November 3, 2009.

Should you have any questions regarding this post or our services, please email ContactUs@DandridgeLaw.com.

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IRS Offers Guidance on Determining Nonprofit Grantee Public Charity Status

noreply@blogger.com (Nicole S. Dandridge) — Wed, 05 Aug 2009 14:36:00 +0000

The IRS now has reliance criteria for nonprofit private foundations and sponsoring organizations of donor advised funds in determining the public charity status of grantees under section 509(a)(1), (2), or (3) of the Internal Revenue Code. The appropriate classification of grantees is important for purposes of determining potential excise tax liability. See Revenue Procedure 2009-32.

FREE NONPROFIT START-UP WORKSHOP at Letts Community Center

noreply@blogger.com (Nicole S. Dandridge) — Fri, 31 Jul 2009 16:30:00 +0000

The Dandridge Firm is offering a FREE WORKSHOP!

Nonprofit Organization Legal Formation & 501c3 Tax-Exempt Status

Learn legal nonprofit organization success tips from an experienced attorney. Interactive question and answer session. Sign up for a free legal consultation following the workshop.

Topics will include:
· Choosing the Right Legal Nonprofit Entity
· Applying for 501c3 Tax-Exempt Status
· Pitfalls for Jeopardizing 501c3 Tax-Exempt Status
· Required Annual Filings

Thursday, August 6, 2009

600 pm to 800 pm

Letts Community Center

1220 W Kalamazoo Street

Lansing, MI 48915

FREE ADMISSION. Space is limited. Reserve your seat via email at Andre@DandridgeLaw.com or phone 517.256.1368.

Setting up a nonprofit organization can be a daunting task. The 501(c)3s andthe 1023s and the EINs might make you feel like you're drowning in an alphabet soup of forms. This informative program will help you navigate the process of forming a nonprofit. Learn about vital steps, such as filing for IRS tax-exempt status, nonprofit articles of incorporation and bylaws, and getting charitable solicitation licensure.

IRS Offers Valuable Nonprofit Governance Education

noreply@blogger.com (Nicole S. Dandridge) — Fri, 24 Jul 2009 20:48:00 +0000

Materials used as part of a continuing education program for IRS Exempt Organizations personnel on governance and tax-exempt organizations are now available on IRS.gov.
The materials cover the elements of governance and how it relates to nonprofit exempt organizations, which include, but is not limited to:

• Governing body and independence of board members;
• Organizational documents;
• Conflicts of interest;
• Whistleblower policies;
• Document retention and destruction; and
• Investments & joint ventures

Should you have any questions regarding this post or our services, please email ContactUs@DandridgeLaw.com

New Copyright E-Filing System Causes Backlog

noreply@blogger.com (Nicole S. Dandridge) — Mon, 20 Jul 2009 22:44:00 +0000

The United States Copyright Office (USCO) recently introduced a new web-based electronic filing system that was intended to make the filing and processing of copyright applications easier and faster; however, that has not been the case.

Susequent to instituting a $52 million electronic process designed to speed up the way authors and others register copyrights for literary, musical or visual work, the USCO tripled its processing time from six to eighteen months on average.

The USCO processes more than 550,000 applications per year, most of which are filed by mail. The USCO is optimistic that it will eventually cut processing time below 6 months once applicants become familiar with and begin to use the electronic application process en masse.

Dandridge Firm Client, The Empowerment Experiment, is coming to Detroit!

noreply@blogger.com (Nicole S. Dandridge) — Sun, 14 Jun 2009 15:09:00 +0000

Join The Empowerment Experiment Founder and Detroit native, John Anderson and his family, as Detroit business and community leaders celebrate the debut of EE Detroit. There is no charge for this event, but a contribution to the EE Foundation is suggested and appreciated. Visit http://eefortomorrow.com/ for more information on this national grass roots movement!

Thursday, June 18, 2009
6:00pm - 9:00pm
Lola's
1427 Randolph
Detroit, MI

Please email ContactUs@DandridgeLaw.com should you have any questions regarding this post or our services.