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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***New Deadline for Tax Exempt Property Owners – April 1st ***

If you own property that has a real estate tax exemption under Section 420-a (charitable exemption) and you did not renew by January 5th, the time to renew has been extended to April 1st and you should submit the renewal as soon as possible.

Visit www.nyc.gov/notforprofit for more information.

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1.  NYS SEXUAL HARASSMENT LAW

Effective Oct. 9, 2018 – All employers must adopt sexual harassment prevention policy. First mandatory sexual harassment prevention training required before Oct. 9, 2019 then annual trainings.

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

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

• Click for  Notice and Info. Sheet
• April 1, 2019 – Date to begin mandatory prevention of sexual harassment training.
• Check back here for updates.  Click to NYC Human Rights Commission

3.  NEW – Summary 2018 UpDate of NYS & NYC Employment Laws
By FordHarrison (law firm) – Click Here

4.  NYS – ATTORNEY GENERAL – Charities Bureau
*Required as of Dec. 1, 2018 – Online e-Registration and annual filings for Charities
  Click to go to web page
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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 
  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
• 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 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, etc.
• OASIS – Open Accessible 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

 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
  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 – 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 – 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