Legal Resources for Jewish Organizations
JCRC-NY – Alerts, Articles, Memos & Templates
The following information is generally applicable to any type of charity – nonprofit or religious.
There is a separate section focused on some specific issues for religious corporations.
** IRS SCAM ALERT**
All Employers – Theft of W-2 information & Soc. Sec. Numbers
**Alert NYC – January 5, 2017 Deadline Extended to May 1
for Property Exemption RENEWALS **
Religious and nonprofit NYC property owners’ deadline for filing for real estate exemption is Jan. 5, 2017.
Click here to go to NYC Dept. of Finance Property webpages. You need an Nonprofit ID # and Password from the Dept. of Finance to do the filing on-line.
* Alert – NEW – NYS Overtime & Minimum Wage Regulations
Effective December 31, 2016
Affects Nonprofit & Religious Organizatons*
- NYC: $825 per week ($42,900/year) for employers with 11 or more employees (“large employers”); this amount will increase annually until it reaches $1,125 per week ($58,500) on December 31, 2018 for large employers and December 31, 2019 for employers with 10 or fewer employees.
- Nassau, Suffolk & Westchester: $750 per week ($39,000 annually); this amount will increase annually until it reaches $1,125 per week ($58,500) on December 31, 2021.
- Upper-NYS: $727.50 per week ($37,830 annually); this amount will increase annually until it reaches $937.50 per week ($48,750 annually) on December 31, 2020.
Also NYS Minimum Wage Increased. There continues to be a geographic distinction between counties.
Charity Governance Issues
- Charities Formation & Maintenance
- Board of Directors’ or Trustees’ Legal Duties
- Officers & Directors – Liability Insurance
- NEW – Sample Nonprofit By-Laws – Members // No Members
- Sample Conflict of Interest Policy + Annual Form – NEW
Effective July 2014 All NY nonprofit corporations must have a Conflict of Interest Policy
- Sample WhistleBlower Policy – NEW – Effective July 2014 – Not-for-profit corporations or charitable trusts with 20 or more employees and an annual revenue in excess of $1,000,000 in the prior fiscal year must have a Whistleblower Policy.
IRS/NYS/NYC – Laws & Filings
- Donations & Deductions – IRS
- LAJO Election Year Guidelines
- JFNA 2016 Election Memo
- Election Dos & Don’ts
- IRS Annual Filing Required – Small Orgs.- e-filing
- NYS Annual Filing CHAR500 – ALERT – Email Only for Filing Extension
- NYC Dept. of Finance Web Pages for Charitable Property Owners
- NYC Charitable Owners – Water & Sewer Exemption
Religious Corporation – Governance & Fiscal Memos
- NYS Synagogues & Bylaws , by Marcia Eisenberg
- The Role of the Synagogue Board in the Employment of the Rabbi, by Ed Rudofsky, NY Metro Region, United Synagogue of Conservative Judaism
- Sample NYS Religious Corporation (Synagogue) By-Laws – NEW
- Parsonage Information – PowerPoint Explanation and 12 Questions Memo with Form
- Internal Revenue Service – Charities & Non-Profits Page – forms, governance practices, guidance
- Tax Guide for Religious Organizations – Publication 1828 (PDF)
- Information on Charitable Donations – Publication 1771 (PDF)
New York State
- NYS Attorney General – Charities Bureau – information, forms, instructions
NEW – 2015 Articles – Nonprofit Internal Controls , Conflict of Interest Guidance, Whistleblower Policy Information, Audit Committee Information and Audit Thresholds & Fees
- NYS Department of State, Division of Corporations – incorporations, amendments, fees
- NYS Department of Education – non-public schools, etc.
New York City – Focus on Property Owners
- NEW – NYC Nonprofits – Resources and guides on starting and maintaining a nonprofit
- Department of Finance – Real Property forms, taxes, assessments, exemptions
- ACRIS – Automated City Register Information System – deeds, mortgages, etc.
- OASIS – Open Assessable Space Information System – land, zoning, etc.
- Department of Environmental Protection – Water & Sewer issues and exemption, Bills
- Fire Department – 2014 Law Gave back Exemption to most Charities
- Accounting Info
American Institute of CPAs – Information on accounting standards and procedures
New York State Society of CPAs – Info on technical questions, trainings in tax and finance
- Board of Directors/Trustees & Management
BoardSource – Information, webinars, library, etc. on strengthening nonprofit Boards
CharitySTRONG – Assists nonprofits in recruitment and training of board members
CompassPoint – Nonprofit Services – information, seminars, etc.
Support Center for Nonprofit Management – information, workshops
- Fund Raising Info
Foundation Center – Provides information and training on grant seeking process
Guidestar – information on nonprofits – Form 990s
Network for Good – On-line donation system
New York Charities – On-line donations system for NYS charities
- Info & Advocacy
Independent Sector – Advocacy, Information, Resources
National Council of Nonprofits
Nonprofit Coordinating Committee of New York – NYC/NYS information, workshops
- Legal & Other Assistance
Bikkurim – Assists/incubates innovative Jewish nonprofit start-ups
FJC: Foundation of Philanthropic Funds – Programs, funding and Fiscal Sponsorships
GrayMattersNYC – Pro Bono assistance from variety of experienced professionals
LANY – Lawyers Alliance for New York – Legal Assistance, workshops, manuals
Nat’l Assn of State Charity Officials – Info on registration if raising money in various states
Pro Bono Partner – legal assistance in Westchester, New Jersey & Connecticut
Volunteer Lawyers for the Arts – Legal services and information to the nonprofit arts community
Questions – Contact LAJO