Unincorporated Nonprofit Associations and More: Presentation to NAMI-CA

On Thursday, August 26, I had the great pleasure of presenting a program on nonprofit legal issues as part of the Affiliate Leadership Institute of the National Alliance on Mental Illness – California.  I covered the following areas:

  • Unincorporated Nonprofit Associations
  • Starting a Nonprofit Corporation
  • Pros and Cons of Incorporating an Unincorporated Nonprofit Association
  • 501(c)(3)
  • Lobbying and Electioneering
  • Reporting Requirements
  • Governance
  • Fundraising
  • Unrelated Business Income Tax
  • Fiscal Sponsorship

You can download my PowerPoint presentation (without the graphics) by clicking Nonprofit Law – NAMI-CA


2 thoughts on “Unincorporated Nonprofit Associations and More: Presentation to NAMI-CA

  1. Does an unincorporated association (such as a labor union) file a 990-T as a trust or a corporation? It is neither, but it appears that if it files a 990-T, it must file as one or the other.

    Thank you for any help.

    • Gene Takagi

      The Instructions to Form 990-T do not provide guidance on the issue. If either box is checked in order to be responsive, I would think that clarification should be make on an attachment. Any other thoughts out there?

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