Our colleagues Richard S. Caputo and Jacqueline Motyl have published the second of their two-part Alert to guide nonprofit organizations in preparing for upcoming tax filing deadlines and best practices for the onset of a fiscal year. In Part 1 (available here), they discussed Form 990/990-PF requirements, Solicitation of Funds registration requirements, Change in Officer/Director notification requirements, and appropriate insurance coverage. In Part II (available here), they focus on donor letters, bylaws and corporate records.
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