Colorado Nonprofit Management: Understanding The Legal Issues

by Long, Marjorie J.; Burton, Elise M.

• ISBN13: 9781883726966
• ISBN10: 1883726964
• Format: Paperback
• Copyright: 2004-09-01
• Publisher: Bradford Pub Co

Summary

Colorado Nonprofit Management: Understanding the Legal Issues is a quick reference guide that will help you assemble the pieces to the complex puzzle of nonprofit governance and operation. Many of the topics covered in this book are based on a survey of executive directors who identified legal issues that arise most frequently when running a nonprofit. Colorado Nonprofit Management: Understanding the Legal Issues is a must read for anyone involved in overseeing or managing a nonprofit organization. Book jacket.

Author Biography

Marjorie "Peg" Long is the executive director of the Colorado Association of Family and Children's Agencies, Inc., a Colorado nonprofit organization, and is an affiliate faculty member with the Masters in Nonprofit Management Program at Regis University. Peg received her law degree from the University of Colorado. Elise Burton is a Colorado Trust Fellow and supervises degree candidates in the Masters in Nonprofit Management program at Regis University. She has extensive experience in higher education and nonprofit legal issues; her work includes organization, project management, legal research, and teaching in the nonprofit sector. Elise holds a Masters of Nonprofit Management from Regis and a J.D. from the University of Virginia Law School.

Table of Contents

Foreword	ix
Preface	xi
About The Authors	xiii
Acknlwedgements	xv
Introduction	1	(1)
Sources of Law	1	(1)
Statutes: Colorado Revised Nonprofit Corporation Act and Others	1	(1)
Case Law	2	(1)
Understanding Jurisdictions	3	(4)
Board of Directors	7	(22)
The Fiduciary Duties: Care, Loyalty, and Obedience	7	(4)
Risk Management Issues for Directors	11	(3)
The Lawyer on the Board	14	(4)
Indemnification	18	(2)
Sarbanes-Oxley Act of 2002	20	(3)
Tax Liability Issues	23	(2)
Directors' and Officers' Insurance	25	(4)
Tax and Administrative Requirements	29	(44)
Articles of Incorporation	29	(3)
Bylaws	32	(2)
Unincorporated Nonprofit Associations	34	(2)
§ 501 (c)(3) Public Charity or Private Foundation?	36	(3)
§ 501 (c)(3) Federal Exemption Application Process	39	(3)
Other Kinds of Tax-Exempt Organizations	42	(2)
Form 990 and Disclosure Requirements	44	(4)
Change in Mission or Other Material Change	48	(2)
Private Inurement	50	(3)
Excess Benefits Transactions and Intermediate Sanctions	53	(3)
Unrelated Business Income Tax (UBIT)	56	(3)
Sponsorship Payments and UBIT	59	(2)
Endorsements and Taxes	61	(2)
Postal Regulations for Nonprofits	63	(2)
Other Tax Considerations	65	(3)
Colorado-Specific Tax Credits	68	(2)
Dissolution: Voluntary, Administrative and Judicial	70	(3)
Employment Issues	73	(92)
Employee Handbook or Personnel Manual	73	(3)
Employment at Will	76	(2)
Colorado Wage Claim Act	78	(3)
Exempt vs. Nonexempt Employee Status	81	(2)
Fair Labor Standards Act	83	(3)
State Reporting Requirements for New Hires	86	(2)
Prohibited Pre-Employment Inquiries	88	(3)
Pre-Employment Background Checks of Employees and Volunteers	91	(3)
Sexual and Other Forms of Harassment	94	(4)
Discrimination on the Basis of Race, Color, Religion, National Origin, and Sex	98	(3)
Age Discrimination in Employment Act	101	(3)
Termination for Activities Outside the Workplace and Discriminatory Actions, Including Discrimination Based on Sexual Orientation	104	(3)
Section 504 of the Rehabilitation Act of 1973	107	(2)
Americans with Disabilities Act	109	(3)
Wage Discrimination on the Basis of Gender	112	(3)
Discrimination on the Basis of Military Status	115	(2)
Independent Contractor vs. Employee Status	117	(3)
Workers' Compensation and Unemployment Compensation	120	(4)
Jury Duty	124	(2)
Employees as Volunteers	126	(2)
COBRA and HIPAA Provisions	128	(2)
State and Federal Notice Posting Requirements	130	(3)
Federal Record Keeping and Reporting Requirements	133	(2)
Collective Bargaining	135	(3)
Polygraph Testing	138	(2)
Performance Reviews for Employees and Volunteers	140	(3)
Family and Medical Leave Act	143	(3)
Immigration Reform and Control Act and Form 1-9	146	(2)
Leave for Victims of Violence	148	(1)
Alcohol and Drug Testing	149	(3)
Employee References	152	(2)
Employment Terminated by Employer	154	(2)
Non-Compete Clauses	156	(3)
Safety in the Workplace	159	(3)
Employer Searches and Employee Privacy Rights	162	(3)
Fundraising and Charitable Solicitation	165	(18)
Colorado Charitable Solicitations Act/Colorado Registration	165	(2)
Out-of-State Registration Requirements	167	(2)
Online Charitable Solicitation/The Charleston Principles	169	(2)
Telephone Solicitations and Marketing (Do Not Call/Fax Lists)	171	(3)
Acknowledgement of Cash Donations	174	(2)
Restricted Gifts	176	(2)
Non-cash Donations and Fair Market Value	178	(2)
Deductibility of Lottery/Raffle Tickets	180	(1)
Bingo and Raffles	181	(2)
Risk Management Issues	183	(16)
Risk Management Generally	183	(2)
Background Checks of Employees and Volunteers	185	(2)
Liability Trends for Nonprofits	187	(2)
Checklist for Legal Audit	189	(2)
Directors' and Officers' Insurance	191	(2)
Bonding of Employees	193	(2)
Event Insurance: Temporary and for Small Organizations with a Single Event	195	(2)
Training for Loss Prevention	197	(2)
Torts, Liability, and Protection	199	(26)
Tort Liability Generally	199	(2)
Endorsements and Licensing Liabilities	201	(3)
Liability for Donated Food	204	(2)
Libel, Slander, and Defamation of Character	206	(2)
Board Member and Volunteer Immunity When Assisting Youth Organizations	208	(2)
Antitrust and Unfair Trade Practices	210	(3)
Volunteer Immunity Generally	213	(2)
Liability for Actions of Employees and Volunteers	215	(3)
Liability for Intentional Torts	218	(3)
Wrongful Discharge	221	(2)
Violation of Client Civil Rights	223	(2)
Litigation	225	(18)
Lawsuit Basics	225	(3)
Terminology of Lawsuits	228	(3)
Public Relations Concerns	231	(2)
Civil Actions Against Nonprofits	233	(2)
Preventive Law	235	(2)
Communicating During a Lawsuit	237	(3)
Attorney-Client Privilege and Work Product	240	(3)
Volunteers and Volunteer Management	243	(16)
Volunteer Risk Management	243	(2)
Volunteer Protection Act of 1997 and Colorado Volunteer Service Act	245	(3)
Hiring and Firing Volunteers	248	(2)
Liability for Volunteers' Actions	250	(2)
Liability to Volunteers	252	(2)
Volunteer Policy and Procedures Manual	254	(2)
Special Issues When Clients Are Vulnerable	256	(3)
Criminal Issues	259	(16)
Criminal Liability of Corporations	259	(2)
Criminal Liability of an Individual for Corporate Actions	261	(2)
Copyright Infringement and Fair Use	263	(4)
Trademark/Servicemark Infringement	267	(2)
Antitrust Violations	269	(2)
Background Checks of Employees and Volunteers	271	(2)
Charitable Fraud	273	(2)
Lobbying, Political Activity, and Advocacy	275	(30)
Lobbying Generally	275	(4)
Political Activities of § 501(c)(3) Organizations	279	(3)
Lobbying Activities: 1976 Lobby Law and the Internal Revenue Code	282	(3)
Lobbying Activities: Election Under § 501 (h) and the Expenditures Test	285	(3)
Treatment of Affiliated Organizations Choosing Election Under § 501(h)	288	(2)
Political Action Committees	290	(4)
Federal Election Campaign Act of 1971 and the Bipartisan Campaign Reform Act	294	(3)
Lobbying Disclosure Act of 1995	297	(3)
State and Local Lobbying	300	(2)
Amendment 27 and Colorado Campaign Finance Reform	302	(3)
General Resources	305	(16)
Online Resources	305	(6)
Government and Organizational Resources	311	(6)
Publishers and Publications	317	(2)
Colorado Nonprofit Educational Resources	319	(2)
Appendices	321	(6)
Appendix 1 List of 501(c) Organizations	321	(3)
Appendix 2A Colorado Posting Requirements	324	(1)
Appendix 2B Federal Posting Requirements	325	(2)
Index	327