Law Latte Blog

Looming on the Horizon – Estate tax law

Miriam — Thu, 29 Jul 2010 12:20:49 +0000

The expiration of the Bush-era estate and gift tax laws presents a sobering picture for farmers. Even moderately-sized farmers may be facing the loss of part of their family farm due to estate taxes starting in 2011 because Congress is ignoring this particular issue. Stay tuned and talk to your Congress representative sooner, rather than later.

Fair Comment on the Ag Industry

Miriam — Thu, 22 Jul 2010 15:53:39 +0000

I follow several Ag news sites and blogs. Two of my current favorites:

Humane Watch

Indiana Prairie Farmer

I also have clients, colleagues and friends who keep me well-supplied with links to websites and articles of interest. Frequently, these are hyper-negative reports and rants about livestock farming operations that compel me to walk away from the computer for a few minutes, lest I smash it in frustration at the inaccurate, fear-mongering, hate speech against farming in general and livestock production in particular.

Today, someone sent me a link to an amazingly balanced article about a vegan’s visit to a large Colorado feedlot. The author (the vegan) not only included a thorough narrative (plus pictures), but did the research to back up his statements. Now, remember, this guy is a vegan, but he presented a very impartial report about his experiences on the farm, and dispelled many of the wrong rumors about livestock farming. I’m pleased to recommend this link to you:

Cattle Feedlot: Behind the Scenes

Law for Change – Nonprofit Legal

Miriam — Thu, 10 Jun 2010 21:15:40 +0000

Law for Change is a new website of legal resources that bills itself as “The Legal Forum for Social Innovation.”

(From the site) “This site combines in one place a broad menu of legal information prepared by leading law firms and lawyers specifically tailored to the needs of social entrepreneurs and innovators, social enterprises, charities, community organizations, philanthropies, faith-based organizations and all manner of nonprofit organizations (collectively referred to as “social sector organizations”).”

This is a very comprehensive website from the legal end – a good tool for nonprofit attorneys.

Law for Change

The Secret Powers of Time

Miriam — Wed, 02 Jun 2010 17:26:45 +0000

RSA (Royal Society for the Arts) has a series of animated short lectures which discuss some pretty interesting stuff — the one posted below is “The Secret Powers of Time.” Once you finish this, you’ll find yourself watching more. Fascinating.

The Secret Powers of Time

IRS Tax Exempt Revocation Letter

Miriam — Tue, 25 May 2010 17:56:11 +0000

Follow up to an earlier post — One of my clients just received one of the first “File or be Revoked” letters from the IRS. I’ve attached a copy, you can see what it looks like.

05-24-10 IRS 990 Notice

Note that for this particular nonprofit, the year end in question was September, 2008, so they are technically 20 months delinquent in filing the 990N (as opposed to anyone that missed the recent May 17 deadline). While this should give small nonprofit some relief, don’t expect a long cycle before your number comes up.

Also note that the IRS is giving nonprofits “one last chance” to comply with the filing requirements – presumably, your nonprofit won’t receive a “you are revoked” letter without prior notice. Check out this information from the IRS website about what the IRS will do to help small nonprofits maintain their status:

Statement from IRS Commissioner

HELP! I’m a nonprofit and I didn’t file my IRS 990!

Miriam — Sat, 22 May 2010 16:57:44 +0000

The IRS blitzed the media in the past week about getting the 990 (particularly the on-line 990N) filed by the May 17 deadline. Dire consequences of losing your §501(c)(3) status have been promised.

The IRS 990N website was clogged for the few days before, and the day of, the deadline. If you couldn’t get online during that time, or if you forgot, entirely, or if you were living under a rock for the past few weeks, all is not lost. Here are a few tips to protect your nonprofits exempt status:

1. File NOW. Do it. Really – right now! Don’t read any further in this post, just click on the link below and submit the 990N (if you qualify – only nonprofits earning less than $25K per year are eligible to file the 990N). File even if you are late – as long as the IRS website will accept your information, you aren’t too late (you might get a letter assessing penalties for late filing, but that’s better than losing exempt status).

IRS 990N Portal

2. Did you do it? Good. Now – make sure all your other reporting requirements are current. In Indiana, there is an NP-20 form that also is required by May 17, this year. Here’s a link:

Indiana NP-20

3. Monitor your status. The IRS has a searchable database of all current exempt corporations. You can access it, here:

Search for Charities

4. Also, you can check out the IRS list of recent exempt status revocations. Search here to see whether your nonprofit is listed:

IRS Recent Revocations

5. Check your mailbox! The IRS may send you a notice of revocation of exempt status. Many nonprofits don’t regularly check their PO Box (if they have one), or they don’t know what address is on the “official records.” If you have an incorrect address on record, change it – but monitor both the old and new addresses for correspondence from the IRS.

Form 8822 Change of Address (PDF file)

6. Follow up promptly. If you learn that your nonprofit has lost its exempt status, take action immediately. The sooner you respond, the less hassle you will endure to get reinstated. However, if you find that your organization is outside an “appeal” window, you will have to start over to apply for IRS exemption.

While there is no guarantee that these tips will keep a delinquent nonprofit from losing tax exempt status, prompt action following this path should give you the best chance to save your nonprofit from the “List of Lost Exemptions.”

The Future of Farming

Miriam — Mon, 10 May 2010 14:29:29 +0000

I’m a big fan of the Discovery Channel show, “Dirty Jobs.” Mike Rowe is a sensible “everyman” who not only tells it like it is, but shows it like it is. Last fall, he was the keynote speaker at the National FFA Convention in Indianapolis (my FFA-member daughter was delighted at the chance to see him in person, by the way). That appearance prompted the article “The Future of Farming” on Mike Rowe’s website, and it captures well the concern Agriculture folks have over the way the production of food is viewed (and misunderstood) by the American people. I encourage you to take a look at the article.

Thanks, Mike.

The Future of Farming, by Mike Rowe

If You Wear the Title, Play the Part

Miriam — Thu, 06 May 2010 16:45:10 +0000

Come dressed appropriately for a business meeting (cover as many
tattoos as possible)
Turn your cell phone off (unless you are in the life saving business)
Show up on time
There is a difference between an excuse and a reason (call me for
clarification)
Everyone makes a mistake (even you) so develop a forgiving spirit
The opinions of others can be respected even if you disagree
Familiarize yourself with information to be discussed before your meetings (it makes you look smarter)
If you do not know what you are doing, please seek counsel from those who do
Conduct yourself according to the position you hold (at work, and at home)
Laugh often and with others because life is funny

Earth Day 2010

Miriam — Mon, 26 Apr 2010 15:29:12 +0000

This is the 21st Century, folks, and we are smarter, more technologically savvy, and have the lessons of the past century to guide us. So, what are we doing for the environment in the 21st Century?

Take a look at the NYT article published on Earth Day, 2010:
For Earth Day – 7 New Rules to Live By

Charitable Deductions 101

Miriam — Fri, 02 Apr 2010 16:32:55 +0000

Every year, my clients ask what charitable deductions can be claimed on their tax return. Sadly, I have some clients who meticulously track their charitable contributions, only to be told that they cannot itemize, so they have no benefit from their deductions.

What are the rules for charitable deductions? The IRS has a nice “Ten Tips” article that provides plain guidance. Here’s a very quick and abbreviated summary – for more information check out the link to the article, below:

1.   ONLY qualified charities
2.   NOT time or services
3.   NOT tickets or merchandise for fund-raisers
4.   Fair-market value = deduction amount
5.   Donated items must be usable
6.   Must have documentation
7.   > $250 must have better documentation
8.   Noncash donations > $500 require separate tax form
9.   Noncash donations > $5000 require appraisal
10.   Must be able to itemize (Schedule A) to deduct

Ten Tips for Deducting Charitable Contributions

Upcoming Workshops

Miriam — Tue, 23 Feb 2010 14:46:50 +0000

If you would like to learn more about agriculture law or nonprofit governance, you can find me at workshops throughout the state of Indiana. Check out the new page “upcoming workshops” at right for more information. When available, links will be added with details and registration information.

Ag Content Now Available

Miriam — Thu, 11 Feb 2010 00:31:10 +0000

It’s been nearly a year since Lawlatte.com “went live,” and to my shame, I’ve been slow in completing content for this website. As of today, you can find Agriculture information posted on the Ag Side of the website. This is just a start – more information and resources will be posted, sometime in the hopefully-not-too-distant future.

Don’t forget to checkout the Carroll County Ag Association website – my story (and I’m sticking to it) is that I put forth more effort into keeping the CCAA website up to date, so my personal content thereby suffers.

Carroll County Agriculture Association

Once again, props to my web administrators for crafting such a great website place for me to play!

Online Fund Raising in 2010 (for Nonprofits)

Miriam — Wed, 10 Feb 2010 17:52:14 +0000

The Network for Good has a great article about trends affecting online fund raising in 2010. With the economic continuing its sluggish movement toward recovery, nonprofits will need to aggressively pursue all available options to maintain their budgets – or, at the very least, minimize negative trends.

Check it out:

5 Trends That Will Affect Online Fund Raising in 2010

Math for Everyone

Miriam — Wed, 03 Feb 2010 13:40:11 +0000

My math skills are exceedingly moderate. Though I have the “times table” etched in my brain from childhood drills, I still have to stop and think to get the answer. I always check my work with a calculator.

Yet, I enjoy the beauty and magic of mathematical concepts. The logic to solving a math problem and the lure of solving the (math) puzzle always hold an attraction for me.

Steven Strogatz is a professor of applied mathematics at Cornell University, and has just launched an entertaining blog on the NY Times website about math – from pre-school to grad school. The first entry is fun – I look forward to learning more about math from this perspective.

Now, if I could just get my kids to have the same feeling about their math homework…

From Fish to Infinity – Steven Strogatz Blog

All the posts located on one web page

Copyright protection on the Internet

Miriam — Mon, 11 Jan 2010 16:56:25 +0000

It is so easy find and use text and images from the Internet. People forget that someone created that content (whether prose or picture), and the person who creates it, owns it.

Lately, I’ve had inquiries about how folks can protect their creative works from being used (or abused) through the Internet. While I’m not sure that you can completely prevent your content from being used without your permission, you can find unauthorized use on the Internet, through the use of a few good search tools:

Copyscape- checks URL (websites) for plagiarism (text).

Tineye – allows you to upload an image to search against.

There are a number of image search engines that allow you to search for images by words and phrases – here are two to get you started:

PicSearch

Google Image Search

(PS – all the images I use on my website are either free, licensed, or created by me. Just so you know.)

UPDATE – February 3, 2009

Today’s issue of Blue Avocado has a great article about copyright protection – for more information, check it out: