Volunteer Legal Handbook - Supplemental Materials

Nonprofit Mergers: The Board’s 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 Guidebook’s 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."

Risk management.

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 Board’s 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 board’s risk management responsibilities. The central thesis of the booklet is that the board’s 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.

Alternative Dispute Resolution.

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.

Quality Services.

Although it’s 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.

Other

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.

VOLUNTEER INSURANCE CARRIERS

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
800-432-7465
NOTE: this is United Way of the Tanana Valley’s insurance provider.

First Non-Profit Risk Pooling Trust
111 North Canal Street
Chicago, IL 60606
312-930-9500

Indirect Sources. To obtain insurance through these companies, you will have to contact a local independent insurance agency. I’m told each of them presently offers director’s and officer’s insurance. Again, look at the policy and exclusions carefully.

AESIC
580 Walnut Street
Cincinnati, OH 45202
708-330-6760

Coregis Insurance Company
181 W. Madison, Suite 2600
Chicago, IL. 60602
312-849-5130

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
914-747-1324

Safeco Insurance Companies
Safeco Plaza
Seattle, WA 98185
206-545-5000
(May no longer be writing director’s and officer’s insurance in Alaska. Safeco apparently does write other forms of insurance in Alaska. )

CHARITABLE ORGANIZATION REGISTRATION FORM

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 __________________ (if different) 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 solicited? ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ 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 year: ___________ 13. Paid solicitors under contract to provide fund raising services during this reporting year: (a) ___________________________________________________________________ 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 compensation): ________________________________________________ ___________________________________________________________________ 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: (Date) _______________________ 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: ________________ __________________________________ Signature __________________________________ (Print or type name) __________________________________ (Print or type title)

USEFUL RESOURCES ON THE INTERNET

Locations of materials on the Internet - URL’s - 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 Statutes	http://www.legis.state.ak.us/folhome.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
Alaska Legislature	http://www.legis.state.ak.us

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

PART IV - SUPPLEMENTAL MATERIALS