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.
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NYC Depart. of Finance – Annual Real Property Renewal Deadline Extended to April 1, 2020.
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NYS – ATTORNEY GENERAL – Charities Bureau – Online Registration and annual filings – Required as of Dec. 1, 2018    Click to go to web page
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NYS  – Community Education Program on:
 Religious Accommodations in the Workplace
 Click for Employee Brochure 
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NYS SEXUAL HARASSMENT LAW 
All employers must adopt sexual harassment prevention policy. Mandatory sexual harassment prevention training required annually.

• NYS Model Policy and Employer Toolkit
• NYS Harassment Complaint Form
• Notice – Required Posting (in Word for filing adding information)
• NYS – FAQs 

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NYC SEXUAL HARASSMENT LAW  – September 6, 2018 –
Required posting Of NYC Notice &  Information Sheet for new employees

• Click for  Notice and Info. Sheet
• Annual Training Required – prevent  sexual harassment
• NEW – Free On-line training video
• Updates- Click to NYC Human Rights Commission

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Charity Governance Issues

• Board of Directors’ or Trustees’ Legal Duties
• Officers & Directors – Liability Insurance
• Sample Nonprofit By-Laws –  Members // No Members
• Sample Conflict of Interest Policy  + Annual Form – NEW 2017 – Word docx
  All NY nonprofit corporations must have a Conflict of Interest Policy
• Sample WhistleBlower Policy – NEW  2017
  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
• JCPA 2018 Election Guidelines
• Nonprofit Vote Guidelines
• Election Dos & Don’ts
• IRS Annual Filing Required  – Small Orgs.- e-filing
• NYS  Charities Registration CHAR410 & Annual Filing of CHAR500 
• 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

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Other Resources

Federal

• Internal Revenue Service – Charities & Non-Profits Page – forms, governance practices, guidance,search for exempt orgs., on-line applications
• Tax Guide for Religious Organizations – Publication 1828 (PDF)
• Information on Charitable Donations – Publication 1771 (PDF)
• EEOC –  Deadline – Sept. 30, 2019 Pay Data Filing

New York State

• NYS Attorney General – Charities Bureau – information, forms
  2015 Articles – Nonprofit Internal Controls , Conflict of Interest Guidance, Whistleblower Policy  Information, Audit Committee Information and Audit Thresholds & Fees
• NYS Dept of State, Div. of Corporations – incorporation, 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, etc.
• OASIS – Open Accessible Space Information System – land, zoning, etc.
• Fire Department – 2014 Law Gave back Exemption to most Charities

 Nonprofit Sites

• 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
• Info & Advocacy
  Independent Sector – Advocacy, Information, Resources
  National Council of Nonprofits
  Nonprofit Coordinating Committee of New York – information, workshops
• Legal & Other Assistance
  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 – Assistance in governance, real estate, contracts also educational workshops and 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