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VIDEO Q&A for Subscribers: October 2025
Ben and Mike answer questions from subscribers about converting from 501(c)(4) to 501(c)(3) status, communicating the financial condition of an organization with significant restricted funds on the balance sheet, how much unrelated business income tax (UBIT) is too much, and considerations when opening a bank account in a foreign country outside of the United States.
VIDEO: Private Benefit Rule Basics for Nonprofits
Ben and Mike discuss the private benefit rule that applies to 501(c)(3) organizations, addressing how the private benefit rule is broader than the private inurement and excess benefit transaction rules, examples of how the private benefit rule applies to specific programs, how to assess whether private benefit is "incidental,” and more.
VIDEO: The Basics of Fiscal Sponsorship Agreements
Ben and Mike discuss fiscal core concepts to understand the fiscal sponsor relationship and fiscal sponsorship agreements, including the distinction between Model A, Model B, and Model C fiscal sponsorship, key provisions that are found in all types of fiscal sponsorship agreements, and other considerations to have in mind when drafting or negotiating a fiscal sponsorship agreement.
VIDEO Q&A for Subscribers: September 2024 [SUBSCRIBERS-ONLY]
Ben and Mike answer questions from subscribers about whether nonprofit organizations should require employees and Board members to provide receipts for small dollar expense reimbursements, tips for properly using executive sessions in Board of Directors meetings, and issues raised by nonprofits providing capacity building support to other nonprofits.