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.
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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
- 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)
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
Governance Matters & Charity Strong– 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