Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Additional Resources

The American Bar Association has several books on the subject of operating nonprofit organizations.
IRS Form 990 and schedules please see the following link.

Form 990 Policy Series

The newly redesigned Internal Revenue Service Form 990, informational return for tax-exempt organizations, asks filers about the governance policies and procedures they have in place.  In order to address the governance issues in the Form 990, in March 2009, a group of lawyers, all members of the California bar and practicing nonprofit law (the “Form 990 Policy Series Group”), was formed.

The resulting Form 990 Policy Series Memoranda include form policies, with a discussion of why various provisions might be used by a particular type or size of organization. Equally importantly, the Memoranda include rationales for adoption of the policies, including references to applicable statutes and regulations, and procedures for legal counsel to use in advising their clients on drafting and adopting such policies.  For the Form 990 Series Memoranda, see the following link.

For materials discussed in 2011 UCLA Extension class, please click on the following link:

Concepts of Charity