Moore Thoughts on Nonprofit Law
A Blog on Legal Issues Affecting Nonprofits by Darren B. Moore
Philanthropy Southwest and the Oklahoma Center for Nonprofits, Oklahoma City, Oklahoma
Consider this paper the “CliffsNotes” to the planning, creation, and operation of private foundations. If you need to go back to the basics of charitable planning, start here. [Looking for a reference outline on public charities? See my paper posted in 2014 titled Article: Public Charity Basics.]
On January 25, 2014 I had the pleasure of presenting an overview of the planning opportunities with public charities and private foundations to the Southwest Regional Education Conference of the American Association of Attorney-Certified Public Accountants at Texas A&M Law School in Fort Worth. It was an early Saturday morning (after having 16 6th graders from my son’s church youth group spend the night!) but a good discussion. I appreciated the opportunity. The presentation materials can be found at the following links.
A Basic Framework of the Nonprofit Sector (paper), 30th Annual Nonprofit Organizations Institute, Austin, Texas, January 16-17, 2013
A Basic Framework of the Nonprofit Sector (ppt)
This seminar paper and presentation) provides a basic framework for the entire nonprofit sector, explaining the differences between private foundations and public charities and briefly discussing other types of nonprofit entities. In addition, this paper lays out the various types of structures and nonprofit entities and discusses choice of form. Finally, this paper discusses end of life issues of nonprofit organizations as well.
