Leadership Letter
December 2022-January 2023
ASK COUNSELOR TARA
ASCE’s General Counsel Tara Hoke responds to legal questions posed by Sections and Branches here each month. Send Tara an email with your question.
What are my responsibilities as a leader of a charitable organization?
With most sections, branches and other groups beginning a new term in October (or if not, in January), many new volunteer leaders may be looking for educational resources in order to better understand charitable organizations and their own personal role in the governance and management of a charitable organization. One valuable resource to consider is the Internal Revenue Service's "Virtual Small to Mid Size Tax Exempt Organization Workshop."
While not all of this series of videos is directly applicable to ASCE volunteers (very few of our volunteers have a direct involvement in employment issues, and fewer still are likely to be applying for a new tax exemption), others offer valuable insight on charitable regulations straight from the source – on matters ranging from the proper completion of annual 990 tax returns, to recordkeeping for charitable contributions, to the intricacies of the IRS restriction on political activity by public charities.
These videos, along with other resources designed for 501(c)(3) organizations and their leadership, can be found at the IRS's "Stay Exempt" site: https://www.stayexempt.irs.gov/home/resource-library/virtual-small-mid-size-tax-exempt-organization-workshop