The Archive - Library: Access our "Most Read" Publications From one Location

This Page is Always Under Construction -- We are Currently Redesigning It.

Most Recent Additions (09/20/2021)

​As with all prescriptive documents and templates: Run these by your legal counsel, tax representative, and investment advisor before you implement any of their provisions.

Electioneering and Lobbying by IRC 501(c)(3) Organizations

Updated coverage of the political intervention and lobbying restrictions that IRC 501(c)(3) Organizations confront.  Despite repeated efforts by the Trump Administration, little has changed. This edition includes coverage of the "anti-Johnson Amendments" and the recent Administration's attempts to overturn the rule.


Exempt Organizations - Formation and Exemption

Donors - Deductibility and Reporting

A Taxonomy of IRC 501(c)(3) Organizations

How the Service classifies organizations that are exempt under IRC 501(c)(3) {From IRS Sources}

Create an IRC 501(c)(3) Organization

A standard operating procedure for ideation, formation, and qualifying exempt IRC 501(c)(3) Organizations. 

Exempt Organizations - Endowments and Investments

Managing Endowment and Reserve Funds 

Essential Documents and Grounding

 Samples and narrative about : Investment and Spending Policy Statements and Investment Committee Charters.

Model Gift Acceptance Policy

Every organization needs to set boundaries, even for the gifts they accept. A Gift Acceptance Policy helps staff and donors determine whether a proffered contribution is administratively feasible and fits the organizations needs and public image.

COVID Relief Measures:

The AGI based charitable deduction limit was increased for 2020. That provision was extended for 2021.  Congress also created a new, very limited. "above the line" charitable deduction for donors who don't itemize.

Donations That Benefit Specific Individuals

Donations that are "earmarked" for a specific person are not deductible, no matter how well-intentioned. What is the logic behind the rule?

Create and Defend a Conservation Easement

In one of the more hotly audited and contested arenas - safely create and defend conservation easements by making sure the "picky" details are all properly addressed. (Most suitable for practitioners with strong representation backgrounds)

Donors - Direct Giving Strategies

Qualified Charitable Distributions

Donate your Required Minimum Distributions to a qualified organization. Gain a double benefit.