Legal Compliance

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This page is the same as Infrastructure Required.

Communication

Evaluation

Financial Management

Yes No In Progress Not Applicable Not Sure
Applicable IRS 990 Form US
Appropriate categorization of donated funds—unrestricted, temporarily restricted or permanently restricted (990) US
Audit, if organization spends over $750,000 of federal money/grants (Office of Management & Budget Uniform Guidance; 990) US
Bulk-rate postage permit, if applicable US
Compliance with conditions placed upon donations (990) US
Financial records & destruction policy (Sarbanes-Oxley Act of 2002; 990) US
Financial supporting documentation—i.e., grant applications, sales slips, paid bills, invoices, receipts, deposit slips, cancelled checks (Internal Revenue Code §501(c)(3)) US
IRS Form 1099-MISC, if applicable (Internal Revenue Code §501(c)(3)) US
Personal use of assets/funds policy (Internal Revenue Code §501(c) (3), §4958) US
Qualify as a public charity under “Public Support Test” or “Facts & Circumstances Test” (Revenue Code §170(b) (1) (A) (VI), §509(a) (1); 990) US
Unrelated business income tax (UBIT) reporting, if applicable (Internal Revenue Code §501(c) (3)) US
Whistleblower policy (Sarbanes-Oxley Act of 2002; 990) US
Lobbying expense policy & procedures, if applicable (Lobbying Disclosure Act of 1995; Neb. Rev. Stat. §49-1483.03; Iowa Code §68B.37; 990) US, NE, IA
Payroll—federal, state & local quarterly withholding/filings US, NE, IA
File biennial report (by April 1st, in odd years) with Secretary of State (Neb. Rev. Stat. §21-125; Iowa Code §504.1613) NE, IA
Prohibition on loans to board members/officers (Neb. Rev. Stat. §21-1988; Iowa Code §504.834) NE, IA


Fundraising

Yes No In Progress Not Applicable Not Sure
Compliance with fundraising rules & regulations (990) US
Provide appropriate acknowledgement/receipts to donors (Internal Revenue Code §170(f) (17); 990) US
Professional commercial fundraisers must register with the Iowa attorney general and obtain a registration permit. May be required to update registration quarterly. (Iowa Code §13C.2) IA
Charitable nonprofits fundraising in Iowa must be prepared to provide financial disclosure information to any person requesting it. (Iowa Code §13C) IA
Obtain liquor license (Neb. Rev. Stat. §53-138.03; Iowa Code §123.30(3) (a)) NE, IA
Obtain gaming license to conduct bingo, a lottery by the sale of pickle cards, a lottery with gross proceeds in excess of $1,000, or a raffle with gross proceeds in excess of $5,000. (Neb. Rev. Stat. §9-232.01(1) (2); Neb. Rev. Stat. §9-424(1)) NE
Obtain license for games of skill and chance, bingo operations, raffles, and social gambling activities from the Iowa Department of Inspections & Appeals, Social and Charitable Gambling Unit IA


Governance

Yes No In Progress Not Applicable Not Sure
Conflict of interest policy, procedures & signed forms for board, staff, & volunteers—updated annually (Sarbanes-Oxley Act of 2002; 990) US
IRS Form 1023 & IRS determination letter—publicly accessible for accountability purposes US
Articles of incorporation (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) NE, IA
Establish within 60 days and continuously maintain a registered office and registered agent (Neb. Rev. Stat. §21-1934, §21-1935, §21-1937; Iowa Code §504.501; Iowa Code §504.1421) NE, IA
File biennial report (by April 1st, in odd years) with Secretary of State (Neb. Rev. Stat. §21-125; Iowa Code §504.1613) NE, IA
Hold an organizational meeting after incorporation to elect directors (if not named in the articles) appoint officers, adopt bylaws, and carry on other business (Neb. Rev. Stat. §21-1924; Iowa Code §504.205) NE, IA
Required officers—president, secretary and treasurer, or as indicated in bylaws (Neb. Rev. Stat. §21-1990; Iowa Code §504.841) NE, IA
Minimum of three board members (Neb. Rev. Stat. §21-1970) NE
Notify NE Secretary of State if registered agent or registered office has been changed or discontinued within 120 days (Neb. Rev. Stat. §21-19,137) NE
Minimum of one board member (Iowa Code §504.803) IA
Notify IA Secretary of State if registered agent or registered office has been changed or discontinued within 60 days (Iowa Code §504.1421) IA
Articles of incorporation must include provisions not inconsistent with law for how assets will be distributed in case of corporate dissolution (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) NE, IA (required for IA corporations incorporated after January 1, 2005; recommended for all others)


Human Resources

Employment Laws & Postings

Required Compliance with Employment Laws

Yes No In Progress Not Applicable Not Sure
403b plan documentation US
Age Discrimination in Employment Act of 1967—with 20+ employees US
All state and federal employment laws US, NE, IA
Americans with Disabilities Act of 1990—with 15+ employees US
Break Time for Nursing Mothers under the FLSA—with 50+ employees (Patient Protection and Affordable Care Act of 2010) US
Children under 16 posting (hours) (Neb. Rev. Stat. 48-310) NE
Children’s Health Insurance Program Reauthorization Act of 2009—employers with group health plans US
Civil Rights Act of 1964—with 15+ employees US
Compensation paid is reasonable & substantiated (Internal Revenue Code §501(c) (3); 990) US
Drug Free Workplace Act of 1988—federal contractors & grantees US
Employee Retirement Income Security Act of 1974—with 20+ employees US
Equal Employment Opportunity Act of 1972 US
Fair Credit Reporting Act of 2010 US
Fair Labor Standards Act of 1938, including eligibility & classifications US
Federal WARN Act of 1988—with 100+ employees US
National Labor Relations Act of 1935—with 2+ employees US
Nursing mothers (Neb. L.B. 197; Iowa Code § 135.30A) NE, IA
Payroll—federal, state & local quarterly withholding/filings US, NE, IA
Privacy of Health Information—HIPPA (Health Insurance Portability & Accountability Act of 1996) US
Recovery of overcompensation US
Sexual harassment training (with 15 employees) US
Whistleblower protection policy US

Required Employment Postings

Yes No In Progress Not Applicable Not Sure
EEOC, with ADA and GINA US, NE, IA
Emergency Phone Numbers NE
  • See Above
Employee Polygraph Protection Act Poster US
E-Verify poster (if participating in the program) US
Fair Labor Standards Act poster US, NE, IA
Family Medical Leave Act poster (with 50+ employees) US
OSHA poster US
Payday Notice NE
Unemployment Compensation NE
Unemployment Insurance IA
Uniformed Services Employment & Reemployment Rights Act poster US
Safety & Health Protection on the Job IA
Summary of Work-Related Injuries and Illnesses (with more than 10 employees) IA
Whistleblower’s Protection Act poster US

Personnel Files (for each employee)

Required

Yes No In Progress Not Applicable Not Sure
Form I-9 (required), filed separately from other HR documentation (recommended practice) US
Immigration & Naturalization Services (INS) documentation US
Tax forms W-4, annual W-2 US, NE


Information Technology

Planning

Yes No In Progress Not Applicable Not Sure
All necessary/appropriate insurance (i.e., D&O, general liability, etc.) US, NE, IA
Mission statement (990) US

Workers’ compensation insurance (Neb. Rev. Stat. §§48-101 through 48-118.05; Iowa Code §87.1, §87.14A) NE, IA

  • Check your state law—the number of employees may impact your requirement to provide.


Public Policy & Advocacy

Yes No In Progress Not Applicable Not Sure
501(h) election, if conducting any lobbying (Internal Revenue Code §501(c) (3), §501(h)) US
Compliance with lobbying reporting requirements ( Lobbying Disclosure Act of 1995; Neb. Rev. Stat. §49-1483.03; Iowa Code §68B.37; 990) US, NE, IA
Compliance with prohibition on supporting/opposing candidates or elected officials (Internal Revenue Code §501(c) (3); 990) US
Compliance with prohibition on using federal funds to lobby (Office of Management & Budget Circular A-122; 990) US
Federal lobbyist registration, if you have lobbyists at the Federal level ( Lobbying Disclosure Act of 1995, 2 U.S.C. §1605) US
Iowa lobbyist registration, if you have lobbyists in IA (Iowa Code §68B.36) IA
Nebraska lobbyist registration, if you have lobbyists in NE (Neb. Rev. Stat. §49-1480.01) NE, US
Understand that nonprofits may support/oppose legislation (subject to lobbying limitations) (Internal Revenue Code §501(c) (3), §501(h); 990) US


Strategic Alliances

Transparency & Accountability

Yes No In Progress Not Applicable Not Sure
Compliance with legal reporting, tax law, financial requirements (Internal Revenue Code §6033; 990) US
Obtain Employer Identification Number (EIN) from the IRS. US
Document retention & destruction policy (Sarbanes-Oxley Act of 2002; 990) US
IRS Form 1023 & IRS determination letter, publicly available US
IRS Form 990 and variants US
Whistleblower policy (Sarbanes-Oxley Act of 2002; 990) US
Articles of incorporation (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) NE, IA
File biennial report (by April 1st, in odd years) with Secretary of State (Neb. Rev. Stat. §21-125; Iowa Code §504.1613) NE, IA
Obtain liquor license (Neb. Rev. Stat. §53-138.03; Iowa Code §123.30(3) (a)) NE, IA
Obtain gaming license to conduct bingo, a lottery by the sale of pickle cards, a lottery with gross proceeds in excess of $1,000, or a raffle with gross proceeds in excess of $5,000. (Neb. Rev. Stat. §9-232.01(1) (2); Neb. Rev. Stat. §9-424(1)) NE
Obtain license for games of skill and chance, bingo operations, raffles, and social gambling activities from the Iowa Department of Inspections & Appeals, Social and Charitable Gambling Unit IA
Professional commercial fundraisers must register with the Iowa attorney general and obtain a registration permit. May be required to update registration quarterly. (Iowa Code §13C.2) IA
Be prepared to provide financial disclosure information to any person requesting it (Iowa Code §13C) IA
  • Be aware of the requirements for sales tax/exemptions, as it varies from state to state.

Iowa has a very broad policy of exempting nonprofits from taxes and Nebraska exempts very few.


Volunteer Engagement