Non-For-Profit Organizations & Donors

Donor and Philanthropic Tools

When we work with Donors, we emphasize philanthropic planning – managing and disbursing funds, achieving donor objectives and maximizing benefits for both the Donor and the Not-For-Profit. 

Most of our work with donors is transaction related: Identifying and validating the exempt status of organizations that meet donor requirements; Evaluating the organization's operations and sustainability; Helping the donor decide what to give (Cash, Appreciated Assets, In-Kind), and when to give it; determining the most tax efficient way to donate; substantiating, reporting and defending the tax outcome; and monitoring the organization's use of the funds (if necessary).

For some donors, sustainable philanthropy is paramount. For these donors, we often suggest and implement donor advised funds, private foundations, dispository trusts, and/or estate/trust bequests. Each of these devices requires ongoing care and maintenance that we are happy to provide.

Then there are the exotics: - deferred giving arrangements (grantor retained interests - GRITs, GRATs, and GRUTs), intangibles, conservation easements, private businesses, and hard to value assets. For these engagements, we work with a team of attorneys, appraisers, title, environmental and other experts to perfect the transfers and avoid the pitfalls these opportunities present. If a transfer is already complete - we vigorously defend it in IRS examination and appeal.

Our Commitment to NFP Organizations

Steven Roy Management enjoys a history of activism and consultation in the not-for-profit world. Our strengths lie in entity formation and exempt-qualification, governance, operations and financial administration, endowment and sequestered funds, tax compliance, and donor relations. (Please note the absence of "grant writing and fundraising" from this list - we know a whole lot of people who do it better than we can. Ask, and we'll refer you.)

Our commitment to NFP organizations began when our COO, Steven Roy, established his first business entity (in 1973) - the Center for Southern African Studies, an economic research, development, and education 501(c)(3) dedicated to studying and disseminating socio- and politico-economic studies of the emerging nations in post-Colonial Africa, and furthering development in the region. 

Over the next 45 years, Steven - and by extension, Steven Roy Management - provided advisory services to over sixty not-for-profit  charitable (501(c)) groups, and Steven served on the Board of Directors or as an Officer of over thirty of them. About half of those charities are-were active in the arts (music, theatre, dance, and arts administration). The remainder concern themselves with human rights, social welfare, poverty and housing issues. We have also served as advisers to municipal (mostly police and fire related) and national commissions (Including the IRS Technology Task Force, in one of its early incarnations). 

Our current affiliations:

Advanced Heliophysics - a scientific research and educational organization focused on solar plasma physics and solar magnetic activity. Advanced Heliophysics' research focuses on studying and predicting phenomena on the Sun and discerning how these phenomena affect military and commercial hardware on Earth and in near-Earth orbit. Advanced Heliophysics maintains an educational program that reaches out to aspiring high school and university science students to stimulate their interest in heliophysics.

 

Image: Parker Solar Probe Launch, 12 August 2018

Los Angeles Mounted Platoon Foundation: With the help of local, community and business organizations the Foundation provides essential funds for the Los Angeles Police Department Mounted Platoon.  These funds are used to acquire new horses, maintain the equestrian facility and support youth programs such as the Mini-Mounties program.  The Los Angeles Mounted Platoon Foundation is a vital link between our community and the Mounted Platoon.

 

 

Image: Rollcall at the Ahmanson Equestrian Facility 

The New Festival, Inc. produces NewFest: The New York Lesbian, Gay, Bisexual, & Transgender Film Festival. NewFest is one of the most comprehensive forums of national and international LGBT film/video in the world.   

NewFest is held annually in mid-late Fall. 2019 marked the 31st year the Festival has been produced. In addition to over thirty full-length screenings, the 2019 program featured discussions with film-makers, opening and closing receptions, several legacy showings, documentaries, and an array of comedic and dramatic episodic presentations. To see what was on offer take a look at the Festival Brochure.  New Fest operates year round and offers a varying selection of events and screenings. If you plan to be in New York (or you live there), check New Fest’s Coming Events Calendar to find out what is happening.

Future XO is devoted to advancing cutting edge literature, education and the sciences (physical, biological, and social) by providing conferences and information resources regarding innovations and advances that affect our planet's future. It is our intent to make these resources accessible to the public in a framework that encourages participation and the resultant expansion of our supporter’s world view.

LOOK, it's your future! Try it on. Touch it. Surf it. Ask it questions. Meet its creators. Challenge it. Embrace it. Even impact how it unfolds in your life.

FutureXO's Exemption is pending.

Visit our Archive-Library

As part of our commitment to client and tax-practitioner awareness and education we write extensively on topics related to our practice service-matrix (and occasionally on topics that are far-afield from it). Rather than clutter our service pages with things very few people ever read (OK, we acknowledge - a lot of this stuff is just plain boring to other people), we collect the most current of those writings in our Archive - Library.

There, you will find NFP and Donor articles, checklists, and worksheets: 

You will also find

  • Articles and information that illuminate our other services (e.g. "How to Prepare for Your Tax Appointment") and

  • Our latest Newsletters (One each month for our Business Practice and our Wealth Practice - Plus our "Critical Date Monitor") 

Our Archive-Library materials range from "readily understandable by anyone who can read" to "you'll probably need professional credentials and experience to assimilate this one." You can usually determine which you are looking at by reviewing the footnotes and end-notes. The more referenced articles are designed for our colleagues - in the spirit of cooperation, and in the hope that we can contribute something to our profession. 

Note to our fellows and colleagues: Feel free to use any of our library materials in your own practice - just give us credit (and don't re-publish them without our permission and acknowledgement - that could get nasty). We welcome your feedback, constructive comments, and questions... we sometimes miss the obvious and your feedback helps remedy that. We view our colleagues as collaborators - not competition. There is plenty of work out there for all of us.

Apropos that last paragraph: Let us know what you do well - especially if it is a service we don't offer. We generate a "steady trickle" of referrals for other services and would be happy to add you to our referral list (after we've vetted you and  gotten to know you a bit). Contact us by email or phone to start the relationship. 

© 2014-2020  by Steven J Roy Management. Steven J Roy Management is an equal housing opportunity broker, California Bureau of Real Estate license number 01706626. Steven J Roy Management is affiliated with Cambyses Financial Advisors, LLC a Registered Investment Advisor - CRD 230786 - Proudly created with Wix.com

 

The facts and information on these pages are reproduced from sources we have found to be reliable, but we cannot guarantee accuracy or completeness. Our observations and conclusions are general in nature and may not apply to specific situations. Nothing in this website should be construed as professional advice or professional opinion. Please consult your own advisors on matters of law, accounting and finance, taxes, insurance, planning, and investment before making significant decisions.