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Guidebook for Boards of Directors of North Carolina Nonprofits

The Guidebook for Boards of Directors of North Carolina Nonprofit Corporations provides an overview of the role and responsibilities as a board member of a North Carolina nonprofit, including a primer on nonprofit organizations, essential elements of a nonprofit board, duties and liabilities of nonprofit board members, and the basics of tax exemption. Copyright ©2008

Comments on IRS Proposed Rules on Political Activity by 501(c)(4) Organizations

The Center has submitted comments asking the Internal Revenue Service and the Treasury Department to develop rules that will preserve the rights of 501(c)(3) nonprofits to engage in nonpartisan civic engagement.  The Center’s comments are in response to proposed regulations on political activity by 501(c)(4) social welfare organizations.  The confusing language of the proposal would likely discourage foundations from supporting advocacy an