Creating and Operating Nonprofit Affiliates

Creating and Operating Nonprofit Affiliates

Thursday, June 8 | 1:30 PM – 3:00 PM | Webinar

Presented by: Don Kramer, Esq

Moderated by: Tish Mogan, Standards for Excellence Consultant, PANO

Offered in Partnership with: Nonprofit Issues

*CPE & CLE credits are available for this program for accountants and lawyers; to receive credit you must register through Nonprofit Issues.

Can you...

• Do everything you want with your current nonprofit organization?
• Offer deductibility for charitable contributions?
• Attract private foundation grants?
• Lobby extensively for your cause?
• Support or oppose candidates for elective office?
• Have unlimited investment income without jeopardizing your tax status?
• Obtain exemption from local property taxes?
• Avoid identifying your major donors to the IRS?

You can’t do all of these things with a single nonprofit organization. To do what you want, you may need to form and operate one or more affiliated nonprofits, with different tax status that offers different possibilities.

This webinar will discuss the legal differences between 501(c)(3) public charities (and private foundations), 501(c)(4) social welfare organizations, and 501(c)(6) trade associations. It will discuss some traditional reasons — and some new reasons — why you may want to create another entity to do what you can’t do now, whatever your current tax status.

It will also discuss who should be in control and how you should operate the affiliates so that you don’t lose the benefit of the intended separation.

The U.S. Supreme Court long ago recognized that tax-exempt nonprofits could be operated in tandem to accomplish their broader purposes. Because of the limitations inherent in each form of exemption, many organizations have taken steps to expand their organizational structure to accomplish more.

Join the conversation to learn how you can be more effective!

*CPE & CLE credits are available for this program for accountants and lawyers; to receive credit you must register through Nonprofit Issues.

Single Login Cost:
$45 per person for PANO Members | $100 per person for Not-Yet Members

Terms of Participation
Your purchase entitles you to a single login. Please do not share the login information with others, as it may interfere with your ability to join. If multiple individuals from your organization would like to view the webinar, please purchase separate tickets for each person or consider a group screening ticket (below).

Group Screening Cost (4-10 individuals):
$150 per group for PANO Members | $333 per group for Not-Yet Members

Terms of Participation
If you have 4-10 individuals interested in viewing the webinar, please have one person register selecting the group ticket. You can then enter the names and email addresses of up to 10 individuals to add to your group ticket.

This option makes the most sense when you have 4-10 individuals interested in viewing the webinar. For fewer than 4 attendees, a single login ticket for each person is the most cost-effective option. For more than 10 attendees, please email Christina at christina@pano.org to discuss options.

Materials & Login/Call-In Instructions:
Materials (PowerPoint and other handouts), along with instructions on how to login and call-in, will be emailed to attendees a few days prior to the date of the webinar. PANO uses Zoom as our webinar platform; you can familiarize yourself with Zoom and/or join a test meeting prior to these sessions.

Can’t attend? All webinar registrants will receive a recording of the webinar following the live session!

About the Facilitator

Donald W. Kramer serves as chair of Montgomery McCracken’s Nonprofit practice group.

Don has more than 45 years of experience dealing with the concerns of nonprofit organizations, not only as a lawyer, but also as a teacher, writer, publisher, and board member. He has worked with nonprofits of all types and sizes, helping structure startup situations and restructure multiorganizational health and educational systems. He counsels on a wide range of nonprofit corporate structure and governance, private and community foundations, continuing care retirement communities, exempt organization taxation, low-income housing tax credit transactions, real estate, charitable giving, and other nonprofit issues.

Don has provided legal services to The Philadelphia Foundation for more than 40 years.

Don serves as the editor and publisher of Don Kramer’s Nonprofit Issues®, a national newsletter of “Nonprofit Law You Need to Know,” which he founded in 1989.

Prior to joining Montgomery McCracken in 1972, Don served as deputy development coordinator and assistant to the mayor of Philadelphia.