|Volunteer Legal Handbook, 9th Edition
Handbook > Supplemental Materials
Remember these materials are only a simple introduction to a suite of complex issues. You should consider additional reading if your tasks at your nonprofit corporation are likely to involve decision-making authority.
Law for Nonprofit Board Members and Volunteers
Bruce R. Hopkins has written a series of detailed references on many of the aspects of nonprofit law. While the books are expensive, and Hopkins tendency to break every subject into a new book makes them more expensive still, they are probably the best overall references in the field. Here just some of his books.
Hopkins, Bruce R, The Law of Tax-Exempt Organizations, Ninth Edition, John Wiley & Sons, 2009 (supplemented approximately annually).
Hopkins, Bruce R, The Tax Law of Charitable Giving, Third Edition, John Wiley & Sons, 2005 (supplemented approximately annually).
In addition, John Wiley & Sons has an entire series of books on issues in nonprofit law. Contact Wiley at John Wiley & Sons, Inc., One Wiley Drive, Somerset, NJ 08875, or via email at
Nonprofit Mergers: The Boards Responsibility to Consider the Unthinkable, published by the National Center for Nonprofit Boards, 2000 L Street NW, Suite 510, Washington, D.C. 20036 (202) 452-6262.
Guidebook for Directors of Non-Profit Corporations, published by the American Bar Association, Section on Business Law, 1993. A good overall reference, although some Alaska law is inconsistent with the Guidebooks general discussion.
The Legal Obligations of Nonprofit Boards: A Guidebook for Board Members, published by the National Center for Nonprofit Boards, 2000 L Street NW, Suite 510, Washington, D.C. 20036 (202) 452-6262. A nice, short pamphlet with nice "case studies."
Please note the law discussed in these materials is not necessarily the law of Alaska.
Henson, Sarah and Larson, Bruce, Risk Management: Strategies for Managing Volunteer Programs, Nancy Macduff, Ed., Macduff/Bunt Associates, Inc., 821 Lincoln, Walla Walla, WA 99362 (1988). An entry level guide written for Washington nonprofits.
Kurtz, Daniel L., Board Liability: A Guide for Nonprofit Organizations, NRMII Publications, 1731 Connecticut Ave., NW, Suite 200, Washington, D.C.
Tremper, Charles and Babock, George, The Nonprofit Boards Role in Risk Management: More Than Buying Insurance, Washington, D.C., Nonprofits Risk Management & Insurance Institute, Publications, 1731 Connecticut Ave., NW, Washington, D.C. 20009. A concise 20 page guide to fulfilling the boards risk management responsibilities. The central thesis of the booklet is that the boards responsibility extends beyond protecting itself from liability to encompass all risks the organization faces.
Tremper, Charles R., Reconsidering Legal Liability and Insurance for Nonprofit Corporations, Nonprofits Risk Management & Insurance Institute, Volunteer Readership, 1111 N. 19th Street, Suite 500, Arlington, VA 22209. Provides an overview of nonprofit corporations, legal liability and risk management. Presents analyses of 25 propositions for change that the Nonprofits Risk Management Task Force considered in the course of adopting eight recommendations. Guidance in selecting among insurance policies and programs, with suggestions for alternative insurance arrangements.
Van Calhoun, Crestienne, What If Something Happens? A Guide to Risk Management and Insurance Options for Community Service Programs, U. S. Dept. of Justice, National Institute of Corrections, 320 First Street, NW, Washington, D.C. 20534. Specific examples of risk management techniques being used by community service programs for offenders and ex-offenders. An excellent resource of volunteer agencies accepting referrals from the criminal justice system.
United Way of America, Risk Management: A Guide for Non-Profits, United Way of America, 701 N. Fairfax Street, Alexandria, VA 22314. Somewhat dated, but a good discussion of risk management with focus on insurance and insurance shopping.
A variety of materials, including a pamphlet, are available for free from:
Alaska Judicial Council
1029 3rd Avenue, Suite 201
Anchorage, Alaska 99501
You should also read Fisher, Roger and Urie, William, Harvard Negotiation Project, Getting to Yes, Penguin Books 1981, before entering any serious negotiations.
Although its gone out of fashion to a considerable extent, the focus on the quality of services delivered is still important.
United Way of America, The Quality Challenge: A Primer for United Ways, Quality Performance Initiative, 701 North Fairfax Street, Alexandria, VA 22314-2045. This free pamphlet contains an extensive bibliography at page 33.
Schwing, Ann Taylor, Open Meetings Laws 2d, Fathom Publishing 2000, §4.100 et seq. This exhaustive treatise on Open Meeting laws in general discusses their application to nonprofit corporations in detail.
Sometimes it can be difficult to locate insurance for volunteer organizations, nonprofit corporations and other types of volunteer associations. This list is developed from materials furnished by the National Volunteer Center, a United Way of America affiliate. Two cautions: the listing of a carrier here is not a recommendation. And you should check to make certain that these insurance carriers can conduct insurance business in Alaska.
Special thanks to Sandy Murray at Kelley Insurance Associates, Inc. for taking the time and making the effort to update this list.
None of these references is an endorsement of any particular insurer or insurance agency; as always, investigate carefully in selecting an insurer and agent.
Direct Sources. These are insurance companies or agencies that can write insurance for nonprofit corporations without the intervention of a local agent.
T. Huntington Block Agency
1120 20th St. N.W.
Washington, D.C. 20036
NOTE: this is United Way of the Tanana Valleys insurance provider.
First Non-Profit Risk Pooling Trust
111 North Canal Street
Chicago, IL 60606
Indirect Sources. To obtain insurance through these companies, you will have to contact a local independent insurance agency. Im told each of them presently offers directors and officers insurance. Again, look at the policy and exclusions carefully.
580 Walnut Street
Cincinnati, OH 45202
Coregis Insurance Company
181 W. Madison, Suite 2600
Chicago, IL. 60602
National Union Fire Insurance Co.
520 Pike Street, Suite 2700
Seattle, WA 98101-4005
Ulico Casualty Company
Professional Indemnity Agency, Inc.
P.O. Box 130
Pleasantville, NY 10570-0130
Safeco Insurance Companies
Seattle, WA 98185
(May no longer be writing directors and officers insurance in Alaska. Safeco apparently does write other forms of insurance in Alaska. )
STATE OF ALASKA
CHARITABLE ORGANIZATION REGISTRATION FORM
FOR THE PERIOD OF ____________________________
(Pursuant to AS 45.68.010)
Return to: Attn: Rose Grant
Alaska Department of Law
Attorney General's Office
1031 W. 4th Avenue, Suite 200
Anchorage, Alaska 99501-1994
1. Organization name _________________________________________________
2. Mailing address ___________________________________________________
City State Zip
3. Street address (if different) _____________________________________
City State Zip
4. Daytime phone (_____) _____-__________
5. Is the organization a corporation? Yes [ ] No [ ]
Year incorporated: __________ Year founded __________________
6. Purpose of organization:
[ ] School college and other training
[ ] Cultural and historical
[ ] Health and other services to individuals
[ ] Youth activities
[ ] Business, professional, employee & fraternal
[ ] Sports, athletic, recreational and social
[ ] Conservation & environmental
[ ] Public opinion advocacy & legal aid
[ ] Other, describe ______________________________________________
7. Summarize the organization programs and activities which support
the stated purposes.
8. Describe how a citizen would verify or observe these activities.
9. Under what names (other than the name above) will contributions be
10. Names and titles of three officers or employees receiving the
greatest compensation from the organization:
11. Attach a list of names, addresses and telephone numbers of officers
of the organization unless (check if applicable):
[ ] State nonprofit corporation registration is current
12. Number of solicitation campaigns conducted during the reporting
13. Paid solicitors under contract to provide fund raising services
during this reporting year:
Name Address Phone
(b) Was there a written contract? [ ] Yes [ ] No
(c) How is the paid solicitor's compensation calculated under the
contract? (describe formula or other method of calculating
14. Federal tax exempt status: [ ] applied for on _____/_____/_____
[ ] Exemption not requested [ ] 501(c)(3) granted
[ ] Exemption denied Federal employer ID no. ________________
15. Check the form number(s) of the return(s) filed with the Internal
Revenue Service for the reporting period.
[ ] None [ ] 990/990/EZ [ ] Sched. A 990 [ ] 990-PF
[ ] 990-T [ ] 5227 [ ] 1041 [ ] 1041-A
[ ] 1041-B [ ] 4720 [ ] Other _______________________
16. (a) Did the organization file a Form 990 the preceding fiscal year?
[ ] Yes [ ] No
(b) Did the organization have an audited financial report prepared
for the preceding fiscal year? [ ] Yes [ ] No
(c) If you checked either 16(a) or 16(b) "Yes", ATTACH the most
recently completed Form 990 and/or audited financial report to
this registration and skip to item 18. You MUST complete items
16(d)(1) through 16(d)(10) and 17, if you answered "No" on both
16(a) and 16(b).
(d) Financial Report for the accounting year ending:
1. Gross revenue from all sources: ________________________________
2. (Subtract) Cost of goods sold: ________________________________
3. TOTAL REVENUE:................ ________________________________
4. Gross fund raising expenses: ________________________________
5. (Subtract) Cost of goods sold: ________________________________
6. Cost of solicitation: ________________________________
7. Management & general expenses: ________________________________
8. TOTAL AMOUNT APPLIED TO CHARITABLE PURPOSE: ________________________________
9. Total Expenses (Lines 6, 7, 8): ________________________________
10. Surplus/(deficit): ________________________________
17. Did the organization pay for the fund raising services of any of the
following "Outside Entities"?
(a) [ ] No outside entity retained [ ] Contract employee
[ ] Paid solicitor (AS 45.68.900(4)) Name and address:
(b) Was part of the amount paid to "Outside Entities" included in
Line 16(d)(8) of the financial report? [ ] Yes [ ] No
(c) If Line 17(b) is yes, indicate both of the following:
Total amount paid to "Outside Entities" _______________________
Amount of line 16(d)(8) paid to "Outside Entities" ____________
18. I certify, under unsworn falsification in violation of AS 11.56.210,
that information contained in this Charitable Organization
Registration Form is true and correct to the best of my knowledge.
DATED: ________________ __________________________________
(Print or type name)
(Print or type title)
Locations of materials on the Internet - URLs - are notoriously unstable. All of the following links worked at the date of the last revision to the Handbook, but they may not work when you check them. If these are broken, see if there is an updated link in the New Materials portion of the Handbook.
|Resource||Uniform Resource Locator|
|IRS Forms and Publications||http://www.irs.ustreas.gov/prod/forms_pubs/index.html|
|Alaska Corporations Section||http://www.dced.state.ak.us/bsc/corps.htm|
|Alaska Corporations Section - Sample Forms||http://www.dced.state.ak.us/bsc/cforms.htm|
|Alaska Corporations Section - Fee Schedule||http://www.dced.state.ak.us/bsc/fees.htm|
|Alaska Administrative Code||http://www.legis.state.ak.us/cgi-bin/folioisa.dll/aac?|
|Alaska Supreme Court Recent Cases||http://www.touchngo.com/sp/sp.htm|
|U.S. Congress Home Page||http://thomas.loc.gov/|
|Alaska Court System Homepage||http://www.state.ak.us/courts/|
|United States Code||http://www.access.gpo.gov/congress/cong013.html|
|Code of Federal Regulations||http://www.access.gpo.gov/nara/cfr/cfr-table-search.html|
The following URLs are for resources available from the IRS:
|Charities and Nonprofits Homepage||http://www.irs.gov/charities/index.html|
|IRS Guidance on Maintainong Tax Exemption||http://www.stayexempt.org|
|Exempt Organization FAQs||http://www.irs.gov/charities/content/0,,id=96986,00.html|
|Exempt Organization Forms and Publications||http://www.irs.gov/charities/article/0,,id=96774,00.html|
|Exempt Organization Newsletter||http://www.irs.gov/charities/article/0,,id=135307,00.html|
|Exempt Organization Life Cycle Tool||http://www.irs.gov/charities/article/0,,id=136459,00.html|
|Volunteer Legal Handbook, 9th Edition
Handbook > Supplemental Materials