• New Nonprofit Corporation Package of Services - [ Download PDF ]
  
  
• Payment Agreements for our New Nonprofit Corporation Package - [ Download PDF ]
  
  
• New Nonprofit Seminar Topics - [ Download PDF ]
  
  
• Tax Exempt Status Package of Services - [ Download PDF ]
  
  
• Payment Agreements for our Tax Exempt Status Package - [ Download PDF ]
  
  
• Tax Exempt Seminar Topics - [ Download PDF ]
  
  
• Registered Agent Service & Annual Retainer Package of Services - [ Download PDF ]
  
  
• General Legal Services for nonprofit organizations including employment issues, contract drafting or review
  
  
• Ongoing board trainings and presentations on special topics
  
  
• Advance Ruling Reports - [ Download PDF ]
  
  

NEW NONPROFIT CORPORATION PACKAGE - [ Download PDF ]

We offer a special "New Nonprofit Corporation Package" for a very reasonable flat fee. This comprehensive package of services includes everything needed to successfully start a new nonprofit corporation. We guarantee that all of our work complies with all state and federal laws. Advice and training seminars from our attorney will ensure that the organization avoids the legal pitfalls which commonly cause problems for newly formed groups. Our package of services will allow the directors and staff to concentrate on the organization's programs and activities, while knowing that all of the organization's legal requirements will be fully and completely satisfied.

Our NEW NONPROFIT CORPORATION PACKAGE includes the following services:

• We work closely with the Founders and Board of Directors to design the proper organizational structure.
• We prepare the Articles of Incorporation or review the existing Articles and if necessary revise them to meet the requirements of both state and federal law.
• We prepare Bylaws that fit the unique needs and structure of each organization.
• We meet with the Board of Directors and lead the ORGANIZATIONAL MEETING to ensure that all necessary resolutions needed to initiate operations are properly passed. We also provide the formal minutes of the meeting.
• We contact the IRS to secure a Federal Tax Identification Number (EIN) for the organization and assist with opening the new corporation's bank account.
• We register the organization with the Oregon Department of Justice.
• We provide an educational seminar for the Board and staff to make sure that they understand their legal responsibilities and organizational roles, and are aware of common legal pitfalls and problems which the group may encounter.
• We provide a series of informative written reports to help the present and future directors run the organization properly. These include legal advice on how to manage a nonprofit, how to avoid personal liability, how to deal with conflicts of interest, information about federal tax exempt status, how to meet state and federal reporting requirements, and a variety of other subjects.
• We provide a variety of corporate forms to help the organization operate more efficiently.
• We set-up and provide a Corporate Minutes Book for storing of all the corporate documents and records, an Archival Corporate Minutes Book, and a Policy Manual.
• We act as the official registered agent to make sure that all formal notices from the state or federal government are properly handled.
• This package will get a new nonprofit properly established, organized and operating and provide it with direct consultation, advice and an educational training seminar from an attorney specializing in Nonprofit Corporation Law. The Board of Directors or staff will be able to consult with an expert, by phone or in person to answer any questions they have about the initial organization process.

PAYMENT AGREEMENTS FOR OUR NEW NONPROFIT CORPORATION PACKAGE - [ Download PDF ]

Our "New Nonprofit Corporation Package" provides a valuable service at a reasonable fee with payment terms that even a small group can afford. The following information describes our charges and payment policies.

PAYMENT AGREEMENTS:

1. OUR FEES: The charge for our "New Nonprofit Corporation Package" is from $1,800 to $3,000 depending on the size and complexity of the organization, the nature of its legal needs and other factors which require additional time and service. For example, Private Foundations, Trade or Professional Associations, Mutual Benefit organizations and Homeowners Associations all require significantly more work and expense and we charge more for the package.
2. ACTUAL EXPENSES: It is a standard practice for law offices to bill actual expenses separately from fees. This is especially important for us since we consciously choose to charge lower hourly and flat fee rates than other law offices with comparable expertise. In keeping with our flat fee approach, we have bundled the costs for filing fees, fax, postage, and copies into a single flat fee of $200. However, if our attorney must travel any significant distance to meet with the organization, for instance to assist with the Organizational Meeting or to present the Educational Seminar, we charge $75 per hour and 50.5¢ per mile for that travel. There is also an additional $60per hour "overtime" charge for meetings, seminars or travel that are scheduled after regular work hours in evenings or on weekends.
3. ADDITIONAL WORK: We would be very glad to provide other legal services for you, as well. Please tell us if our help is needed on issues beyond the scope of the basic organizational issues related to our New Nonprofit Corporation Package, such as writing or reviewing contracts, employment and personnel issues, negotiating or advising regarding leases or real estate transactions, conflict mediation or issues involving other organizations. We charge separately for these extra legal services.
4. PAYMENT SCHEDULE: To help nonprofit groups with limited funds, we ask for payment of half the total fee when we begin working for your nonprofit organization. The remainder is due within 60 days. However, special payment terms are available on request. Interest charges of 18% per annum or 1.5% per month will be charged on any amount not paid within the terms of your Payment Agreement.
5. OTHER SERVICES: We would be glad to help your group apply for 501(c)(3) Federal Tax Exempt Status. This service is not included in our New Nonprofit Corporation Package because many groups choose to wait before applying and some groups decide not to apply at all.

NEW NONPROFIT SEMINAR TOPICS - [ Download PDF ]

As part of our New Nonprofit Corporation Package we provide an EDUCATIONAL BOARD TRAINING SEMINAR for the new Board of Directors, staff and members. Our seminar covers a variety of important topics and is designed to educate the organization about the proper management of a nonprofit corporation, to alert it to a variety of potential legal problems or traps that nonprofit groups commonly face, and to answer questions about any and all aspects of operating and managing a nonprofit corporation.

Our Board Training Seminars cover a variety of issues of concern to nonprofit corporations, including the following topics:

• Essential First Steps for New Nonprofit Corporations
• How To Manage a Nonprofit Corporation
• How To Avoid Personal Liability for the Corporation's Debts
• Proper Financial Procedures and Financial Controls
• Reporting Requirements for Nonprofit Corporations
• How To Deal With Conflicts of Interest
• How to Write and Adopt Minutes
• Properly Classifying Independent Contractors and Employees
• Creating and Using Board and Non-Board Committees
• Fiscal Sponsors and Raising Money During the First Months
• Successfully Gaining Federal Tax Exempt Status
• Unrelated Business Income: IRS Requirements
• Limits on Political Activity by Nonprofit Corporations
• IRS Public Disclosure Requirements
• State And Federal Laws That Govern Nonprofit Corporations
• And much more

TAX EXEMPT STATUS PACKAGE - [ Download PDF ]

Our law firm works exclusively for nonprofit organizations, and we have the necessary experience and expertise to gain your organization's tax exempt status as quickly and inexpensively as possible. This will allow you to concentrate on your organization's programs and activities, rather than struggle with confusing forms and technical IRS regulations. We ensure that your nonprofit corporation avoids the many pitfalls and traps that commonly result in a rejection by the IRS.

Our TAX EXEMPT STATUS PACKAGE includes the following services:

• We meet you with in person or by telephone to explain the application process and to carefully review your organizations present, planned and future activities, and forms of fundraising to make sure you know in detail about all of the IRS regulations and concerns that are applicable to your activities and, also, to make sure your organization does not unintentionally violate any laws of regulations.
• We completely and thoroughly prepare the IRS FORM 1023 "Application for Recognition of Tax Exempt Status," compile all required attachments for that form, assemble and finish the other necessary IRS forms which must accompany the application, and submit it to the IRS via certified mail with a cover letter from our law firm.
• We apply the various tests and standards which the IRS will use when it reviews your application to make sure your organization's programs and activities are presently accurately.
• We respond to inquiries from the IRS agents who handle your application and investigate your organization, by telephone, letter and fax. We track the progress of your application, to work diligently towards a timely and favorable IRS ruling.
• We act as your attorney and tax representative to prepare thorough written responses to all subsequent IRS questions and requests for further information (the IRS agents commonly call or send one or more additional letters asking further questions).
• We will lead an educational training seminar for members of your Board of Directors, staff and volunteers on topics that will inform them on the best use your tax exempt status, and on the laws and IRS regulations that govern your organization and its activities.
• We will provide a handbook of written materials for your future reference and training needs, which summarize the information we present in the training seminar regarding IRS regulations governing the activities of tax exempt organizations, the solicitation of contributions and recruitment of members.
• NOTE: This package does not include writing or revising your bylaws, amending your Articles of Incorporation, EIN applications or registration with the Department of Justice. Please see our billing and payment arrangements.

PAYMENT AGREEMENTS FOR TAX EXEMPT STATUS PACKAGE - [ Download PDF ]

Our Tax Exempt Status Package provides a valuable service at an reasonable fee with payment terms that even a small group can afford. The following information describes our charges and payment policies.

PAYMENT AGREEMENTS:

1. OUR FEES: The charge for our Tax Exempt Status Package will be from $1,800 to $3,000 depending on the size and complexity of the organization, the nature of its legal needs and other factors which require additional time and service. For example, Private Foundations, Trade or Professional Associations, Mutual Benefit organizations and Homeowners Associations all require significantly more work and we charge more for them.
2. ACTUAL EXPENSES: It is a standard practice for law offices to bill actual expenses separately from fees. This is especially important for us since we consciously choose to charge lower hourly and flat fee rates than other law offices with comparable expertise. In keeping with our flat fee approach, we have bundled the costs for filing fees, fax, postage, and copies into a single flat fee of $100. However, if our attorney must travel any significant distance to meet with the organization, for instance to assist with the Organizational Meeting or to present the Educational Seminar, we charge $75 per hour and 50.5¢ per mile for that travel. There is also an additional $60 per hour "overtime" charge for meetings, seminars or travel that are scheduled after regular work hours in evenings or on weekends.
3. FILING FEE: The IRS filing fee, depending on whether your organizational income is over or under $10,000 can be either $300 or $750 AND IS NOT INCLUDED IN THE PACKAGE. Your check is submitted with the application and must be made payable to the Internal Revenue Service.
4. ADDITIONAL WORK: We would be very glad to provide other legal services for you, as well. Please tell us if you would like our help on other issues beyond the scope of the 501(c)(3) application, such as writing or reviewing contracts, employment and personnel issues, negotiating or advising regarding leases or other real estate transactions, conflict mediation or issues involving other organizations. This package also does not include bylaw revision, restatement or amendment of articles, EIN applications, registration with the Department of Justice or advice on topics outside the range of the 501(c)(3) application. We charge separately for these extra legal services.
5. PAYMENT SCHEDULE: We request payment of half of the total fee when we begin working to gain your Tax Exempt status. The remainder is due within 30 days of receipt of the application by the Internal Revenue Service. However, special payment terms are available upon request. Interest charges of 18% per annum or 1.5% per month will be charged on any amount not paid within 30 days from the time we submit your application.

TAX EXEMPT STATUS SEMINAR TOPICS - [ Download PDF ]

The tax exempt status package offered by Nonprofit Support Services includes an educational seminar for your Board of Directors, staff, volunteers and members. The educational seminar that includes the following topics:

• How to legally and properly manage a tax exempt, nonprofit organization
• Handling Conflicts of Interest and IRS Guidelines
• Proper financial procedures and financial controls for nonprofit corporations
• Record keeping requirements for tax exempt donations
• State and Federal reporting requirements for tax exempt organizations
• Limits on political activity and lobbying for 501(c)(3), (c)(4), (c)(6) or (c)(7) organizations
• Understanding and dealing with unrelated business income (UBI)
• The restrictions and limitations that State Law, Federal Law and the IRS Regulations impose on tax exempt organizations
• Website; Appropriate Information and Links
• Foreign Activities
• Professional Fundraising/Bingo/Raffles
• Intellectual Property
• The most common pitfalls and mistakes made in solicitations for tax deductible contributions
• How to legally solicit tax deductible contributions
• What your donors need to know to take legal advantage of their deductions
• Rules for valuing non-cash contributions
• How to determine which contributions are deductible and which are not deductible
• How to recognize and avoid improper private benefit

There is no time limit on our seminars, and following the formal presentation of the above topics, our attorney will work with your organization for as long as necessary to make sure that all of your questions are answered satisfactorily and that you feel prepared to meet the challenges facing your organization.

NONPROFIT SUPPORT SERVICES
REGISTERED AGENT SERVICE & ANNUAL RETAINER - [ Download PDF ]

Nonprofit Support Services exclusively represents nonprofit organizations, and we serve as the official Registered Agent for over 400 nonprofit clients. As your organization's Registered Agent, our staff is available to answer questions about your corporation's status, reporting requirements, bookkeeping procedures and other issues. We will prepare and submit your annual report with the Oregon Corporation Division and are available as an information resource for other state and federal filing requirements including the Oregon Department of Justice form CT-12 and the IRS form 990. The Annual Law Firm Retainer and fee for our services as your Registered Agent is $125 per year. For this single annual retainer fee we will provide the following valuable services throughout the year:

1. AVAILABILITY TO SERVE AS YOUR ORGANIZATION'S LAW FIRM.
   Our staff is available to answer, without charge, any questions you have regarding your corporation's reporting requirements and filing deadlines, to provide current state and federal forms, to answer questions regarding your corporate status and important documents and to look up information in the files that we maintain for your organization. There is no charge for these kinds of assistance from our staff, as they are covered by the annual law firm retainer fee. David Atkin, our attorney specializing in Nonprofit Law is available to provide legal advice and guidance when you need it at an hourly fee.
2. REGISTERED AGENT SERVICES.
   The law requires that every nonprofit corporation have a physical office as its Registered Address and a Registered Agent, to receive personal delivery of a variety of legal notices, legal documents, papers for lawsuits and service of "legal process." As your Registered Agent we provide a stable and consistent address to receive the personal delivery of legal documents on behalf of your organization.
3. OREGON CORPORATION DIVISION ANNUAL REPORTS.
   We provide a stable address for receipt of your Annual Report notice from the Oregon State Corporation Division. This Annual Report and fee must be filed each year to avoid involuntary dissolution by the Secretary of State. We will receive and track this report, contact your organization for any necessary updates, and ensure that the Report and payment is submitted on time. You never have to worry whether your organization failed to file the annual corporate report because someone forgot about it, or because it was delivered to an old address. This is a distinct advantage to many organizations because it provides a stable and consistent address rather than a series of rotating addresses that may change with the election of new officers. Often officers move or for some other reason fail to respond to notices. If this happens the Corporation Division will administratively dissolve the organization. This can adversely affect an organization in the process of applying for grants or soliciting donations, and if it is tax exempt, its status may be jeopardized. We also check back with the Corporation Division to confirm that the Annual Report was received and filed properly.
4. PROCESSING OF LAWSUITS AND OTHER LEGAL DOCUMENTS.
   When we accept delivery of documents, lawsuits and notices we will ensure that a responsible representative is made aware of and receives all legal documents in a timely fashion. Our staff will personally call your representative to inform you that a lawsuit, legal notice, or document has been received and mailed to you, and will confirm your mailing address. Later, our staff will follow-up with another phone call to confirm that your organizational representative has received the lawsuit, notice or other document, and to see if you have any questions about how to respond to it.
5. MAINTAINING AND UPDATING YOUR ORGANIZATION'S FILES.
   We encourage your organization to send copies of all Corporation Division, Department of Justice and Internal Revenue Service reports to our office. This will give your organization an alternate location to keep and maintain an additional set of the important reports that your organization files annually with relevant state agencies and the IRS. This will also ensure that all reports and documents which you are required to make available to the public will always be accessible to your organization should you be required to produce them.
6. FORWARDING OF OTHER IMPORTANT DOCUMENTS.
   From time to time, we receive other important correspondence and notices that we will forward to a representative of your organization.

ADVANCE RULING REPORT - [ Download PDF ]

Many initial IRS determinations are an "advance ruling." This means that the IRS will review the organization's "public support" status at the end of the advance ruling period which is generally determined to be five years from the date of the organization's incorporation.

Within 90 days after the end of the advance ruling period an organization must file a Form 8734 Support Schedule For Advance Ruling Period. The IRS will analyze the organization's financial data and determine if has met the requirements of the public support test during the advance ruling period. The two most common tests the IRS can employ for this determination are found in Section 509(a)(1) and Section 509(a)(2) of the Internal Revenue Code. If an organization can establish that it operated with public support, the IRS will then award the organization a written "final determination" affirming that it is a publicly supported organization.

If an organization does not meet the public support test the IRS will re-classify the organization as a private foundation. This is generally viewed as an extremely undesirable outcome for most nonprofit organizations since private foundations are subject to a much more complex set of IRS regulations, increased restrictions, potential taxes, increased costs, and decreased funding opportunities.

Please let us know if you would like to retain the services of Nonprofit Support Services to prepare Form 8734. We will efficiently and accurately prepare the Support Schedule for Advance Ruling Period (IRS Form 8734) and defend your non-private foundation classification to the IRS.

We will apply the same analysis and tests that the IRS will use to make certain that your organization has the best possible chance of retaining its public charity status and we will also review your documentation for other potential red flags. After we review and prepare the Form 8734, we will submit it to the IRS along with a letter supporting your public charity status and we will respond on your behalf to any IRS inquiries or requests for supplemental information.

We charge a flat fee for the preparation and analysis of the schedule for an organization that meets the Internal Revenue Service's standard One-Third Public Support Test. If the organization fails to meet this test then a written argument must be prepared to justify retention of the organization's status as a publicly supported organization under the "facts and circumstances" test. This response is much more complicated and time consuming and we will charge a standard hourly rate for the additional work.