Lancaster Law Blog : Lancaster PA Lawyer & Attorney : Russell Krafft & Gruber Law Firm : Pennsylvania : Lancaster's Legal Link

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The conclusion to my three part series on domestic issues and business owners will focus on support. Previously in parts one and two I discussed marital property, separation, divorce and equitable distribution. 

Support is divided into three general categories: child support, spousal support/alimony pendente lite (APL) and alimony.

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On Monday, August 10, 2009, I had the pleasure of serving as a faculty member for a National Business Institute presentation entitled “Legal and Financial Aspects of Tax-Exempt Organizations." It was a pleasant change of pace because, unlike most continuing legal education programs that are attended solely by attorneys, this program also targeted representatives and employees of non-profit organizations.

While mingling between sessions, I was able to meet the attendees and learn about the wide array of noble missions their organizations carry out. In hearing about those accomplishments, it occurred to me how important it is for those organizations to protect themselves so that they can continue to carry out their missions. This includes not only finding qualified board members, officers and employees, but also avoiding conflicts of interest, following the rules and regulations regarding lobbying and political activities, proper financial management, and protecting the organization from a litany of potential liabilities and pitfalls. Fortunately, we were able to address many of these issues during the seminar.

In addition, I have recently posted a checklist for a healthy non-profit organization. In the near future, I will be posting information on using the IRS Form 990 as a marketing tool for donations. I invite you to check back on the blog from time to time for other postings related to effectively running a non-profit organization.

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Maintaining a healthy nonprofit organization is essential. Not only will it help to ensure the success of your organization and your mission but also serve as a way to foster trust with supporters. I have created a checklist for nonprofit entities to evaluate the health of their organizations. This is intended as a proactive measure to help nonprofits identify and address potential issues before they become serious.

In addition, the  Pennsylvania Association of Nonprofit Organizations (PANO) has developed the Standards for Excellence Program to also provide support and education to Nonprofits to ensure the success of their mission. PANO describes the mission for the program, "To assist organizations in the implementation of the Standards for Excellence Code and Program in order to expand management capacity and demonstrate credibility in the communities served. "

• Are you incorporated as a Pennsylvania nonprofit corporation?
• Do you have up-to-date bylaws?
• Do you have an up-to-date "Conflict of Interest" policy for officers and board members?
• Do you have business income unrelated to you non-profit purpose?
• If a charity, do your organizing documents:
  • bar the organization from participating in political campaigns?
  • provide for the distribution of assets upon dissolution?
  • prohibit any director, officer, trustee, etc., from benefiting from net earnings?
  • limit the organization to charitable purposes?
• If a public charity, do you:
  • receive a substantial portion of your support from government sources, publically supported charities or the general public?
  • maintain a continuous, ongoing program to solicit funds?
  • limit unrelated business income?
• If a private foundation, do you:
  • have any investment income or place limits on business holdings per year?
  • prohibit self dealing between the organization and related parties?
  • require annual distributions of income?
  • limit expenditures to those that further the organization's purpose?
• Have you applied for and/or received tax-exempt recognition from the Internal Revenue Service?
• Do you file a from 990 with the PA Department of Revenue annually?
• Do you bar distributions to the founders of the organization or substantial contributors or individuals whose compensation depends on the organization's revenues?
• Do you enter into joint ventures with "for profit" businesses?
• Do you have money in a non-interest bearing account?

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I had my first encounter with Lancaster's new parking meter pay stations yesterday when I went to the Courthouse. As you may know, the Lancaster Parking Authority is in the process of removing the standard parking meters that take only coins with parking pay stations. You need to note the number of your parking space (generally painted on the street at the space), look for the pay station in the block and pay for parking in advance at the pay station. You can use coins, dollar bills or credit cards. I was unable to get the credit card feature to work, and my initial reaction was disappointment that you cannot use $5 or $10 bills, only ones. Still, this is better than taking a boatload of quarters with you to plug a meter.

Cost is still the same, $.25 per 12 minutes in the downtown area, vs. the parking garages that charge $2 for the first hour and $1 for any hour or part thereof after. So an hour at a meter is $1.25 up to 2 hours, which is the maximum parking time, or $2.50. In the garage, 2 hours will cost you $3.00. However, if you're going over 2 hours, one of the garages is a better deal. 

One feature of the new metered parking is that you can add money/time to your space from any pay station, not just the one closest to your car. So if you are at a meeting or hearing blocks away from your car, you do not need to return to your parking space to add money/time for your meter.

What we used to call the King Street Garage (next to Watt & Shand) is now the Penn Square Garage. Since the Marriott and Convention Center opened, spaces on the lower levels are reserved for either Marriott valet parking or Marriott overnight guests. Here's a tip we got from someone who improperly parked in one of the spaces designated for valet parking - don't! A large sticker that is just about impossible to remove will be put on your windshield.

If you're in town for a proceeding at the Courthouse or Domestic Relations, it's probably best to park in a garage. It is likely that no matter how abbreviated you think your hearing or appearance will be, it will take longer than you estimated, you will not put enough money in the meter, and you will then be faced with a $10 parking ticket. (If you ignore the ticket, the fees will just escalate.) 

For the Courthouse, the closest parking garage is the Duke Street Garage or the Penn Square Garage. For Domestic Relations, it's the Duke Street Garage or the Prince Street Garage. If you know that you will be in town all day, and don't mind walking a couple of blocks, use the Water Street Garage that has a $5 flat fee for all day parking.

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Matthew Grosh will be on the faculty for the National Business Institute, Legal and Financial Aspects of Tax-Exempt Organizations on August 10, 2009. This seminar is an opportunity for Nonprofit business professionals such as Attorneys, Accountants, CPAs, CFOs, Presidents, Executive Directors, Vice Presidents, Officers and Trustees, Enrolled Agents, and In-House Counsel to continue their education. The seminar will cover How to become Tax-Exempt, Financial and Tax Considerations, Lobbying and Political Activities, Changing Regulatory Environment, Ethical Considerations, Advising Directors and Officers of Tax-Exempt Organizations, and Maintaining Tax-Exempt Status.

Program Summary - "Build a Comprehensive Understand of Practical Foundational Nonprofit Concepts."

7 Benefits of Attending

• Gain practical knowledge on Form 990 to ensure your client's compliance with IRS standards.
• Save your clients money: learn about special exceptions available to nonprofits.
• Make sure your client's fundraising and political activities go off without a hitch - get an insider's grasp of regulations governing lobbying and charity work.
• Don't miss any important steps in applying for exempt status - let our faculty walk you through the process.
• Ensure your clients full disclosure by crossing the T's and dotting the I's on Form 1023.
• Find out how recent legislative efforts and court decisions will affect your practice.
• Clearly outline the duties and liabilities of officers, directors, and managers to protect your clients from inadvertently breaking the law.

If you are interested in attending you can register at the National Business Institute website.