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Nonprofits Insurance Alliance is an insurance cooperative composed of four distinct 501(c)(3) nonprofit organizations: Nonprofits Insurance Alliance of California (NIAC): Provides liability and property insurance to nonprofits in California. Alliance of Nonprofits for Insurance, Risk Retention Group (ANI): Provides liability insurance to ...
If an organization is to qualify for tax exempt status, the organization's (a) charter — if a not-for-profit corporation — or (b) trust instrument — if a trust — or (c) articles of association — if an association — must specify that no part of its assets shall benefit any people who are members, directors, officers or agents (its principals).
The major change in UPMIFA compared to the previous model law (the Uniform Management of Institutional Funds Act) is that it replaces a requirement that nonprofits cannot spend below the original value of contributions or "historic dollar value" (HDV) with a new requirement that their investing and spending will be at a rate that will preserve ...
[37] [38] A private nonprofit organization, GuideStar, provides information on 501(c)(3) organizations. [39] [40] ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. [41] Open990 is a searchable database of information about organizations over time. [42]
Nonprofits receive financial support from other sources, such as grants, government programs and charitable donations, so their services are inexpensive or free to borrowers. For-profits are ...
The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 [88] likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. [77]
Pamela Ellen Davis is the founder, President and CEO of Nonprofits Insurance Alliance (NIA), a group of 501(c)(3) nonprofit insurance cooperatives that provide liability insurance to more than 26,000 nonprofit organizations in the United States.
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