Article Archives >> To the Point
After a Board member has resigned, what legal documentation must be amended to remove his/her name from the nonprofit corporation's 501(c)(3) filing?
None. The Form 1023 application for recognition of exemption asks for the names of individuals who are directors at the time of the application. The annual Form 990 tax information return asks for the names of individuals who were directors during the tax year being reported. A subsequent change in those lists does not have to be reported. The following year’s Form 990 will report the new directors and drop the old.
7/13/2010
Article Archives >> To the Point
By Ronald W. Clement |
What our readers say about Nonprofit Issues
Once again you've tackled a tricky question and explained it so we all can understand the issue.--M.V.
Thank you for your informative and keen advice on nonprofit matters. I believe it's a unique and concise place to get answers to this often wispy area called nonprofit. --R.T.
Have a question?
If you can't find your answer, submit a question and Don will pick one question a week to answer online and to include in our weekly e-mail notice.
Other ways to
find answers:
Talk to the Editor
Next Conference Call:
Tuesday, February 14, 2012
Participate
in this bi-monthly telephone seminar conference call and ask your questions directly to Editor
Don Kramer.
Access the entire site
($9.95/24 hours, $17.95/3 months).
Nonprofit Issues
Live
Full Day Program
A well-received full-day
program that covers the current hottest topics in nonprofit
law. Qualifies in Pennsylvania
for Continuing Education credits.
Speaking Engagements
Don is available for programs and speaking engagements ranging from
a one-hour presentation to a full-day primer on nonprofit law. Contact
us if you are interested in having him speak at your program.