Citizens United expanded First Amendment protections for nonprofit organization with regard to political speech. Federal Election Commissionand Advocate Health Care Network v. If one were to identify a trend among the rulings, it appears that the Court has tried to carve out exceptions which favor non-profits, such as Citizens United v. In recent years, the Supreme Court has issued several rulings related to non-profits. Social security tax is also currently optional although 80 percent of the organizations elect to participate. Some states make distinctions between organizations not operated for profit without charitable goals (like a sports or professional association) and charitable associations in order to determine what legal privileges the respective organizations will be given.įor federal tax purposes, an organization is exempt from taxation if it is organized and operated exclusively for religious, charitable, scientific, public safety, literary, educational, prevention of cruelty to children or animals, and/or to develop national or international sports. Each state defines non-profit differently. State law also governs solicitation privileges and accreditations requirements such as licenses and permits. Some states give non-profit organizations immunity from tort liability (see Massachusetts law giving immunity to a narrow group of non-profit organizations) and other states limit tort liability by enacting a damage cap. Some states exempt non-profit organizations from state tax and state employment programs such as unemployment compensation contribution. For non-profit associations, a few states have adopted the Uniform Unincorporated Non-Profit Association Act (See Colorado §§ 7-30-101 to 7-30-119). For non-profit corporations, some states have adopted the Revised Model Non-Profit Corporation Act (1986). Non-profit entities are organized under state law. Non-profit organizations include churches, public schools, public charities, public clinics and hospitals, political organizations, legal aid societies, volunteer services organizations, labor unions, professional associations, research institutes, museums, and some governmental agencies. Non-profit organizations must be designated as nonprofit when created and may only pursue purposes permitted by statutes for non-profit organizations. Non-profit corporations are often termed "non-stock corporations." They can take the form of a corporation, an individual enterprise (for example, individual charitable contributions), unincorporated association, partnership, foundation (distinguished by its endowment by a founder, it takes the form of a trusteeship), or condominium (joint ownership of common areas by owners of adjacent individual units incorporated under state condominium acts). A non-profit organization is a group organized for purposes other than generating profit and in which no part of the organization's income is distributed to its members, directors, or officers.
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