Hello, and thanks for contacting us with this interesting situation. I will be the person assisting you, and I think that I can get you going in the right direction. First, some basic information. Non-profit status comes from the State. Tax exempt status for charitable contributions under IRS Sec.501(c)(3)comes from the Federal government. You should first check with the NY Secretary of State to see if the organization ever had a non-profit corporation status, and if so, if it is listed as active or revoked. If annual reports haven't been filed for many years, it has probably been terminated. See: http://www.dos.ny.gov/corps/bus_entity_search.html . Next and most important, check with IRS to see what the 501(c)(3) status of the organization is. See: http://www.irs.gov/Charities-&-Non-Profits/Search-for-Charities. Let me know what you find out, and we can go from there.
I have done so much research so I can answer almost any question you can possibly ask .. I already check with NY State Charities and Albany the organization is not listed at all and has not been listed for 15 years they only submitted the articles of incorporation to the county which were not stamped by state .. I asked the person who was training under my mom if she had ANY document to place her or anyone else in CEO position she said NO.( county informed me that incorporation comes from state level) on the IRS site it says GROUP:Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed. That is why I am confused on how the organization was set up my mother and a friend did all the paperwork themselves and did not consult a lawyer The never had minutes to any meetings all decisions were made by CEO can not locate any paperwork except the charter. Thank you for your insight because I am truly confused.
My Apologies for taking so long to get back to you. I am a full time lawyer with a busy practice and side interests. Today was a busy one. I can tell you that it appears that your mother was running a one-woman show. She had zero organization status, either legal or defacto. That's not necessarily a bad thing though, except that it's hard to believe that she ever attained 501(c)(3)status, or at least one that hasn't been revoked due to lack of return filing. If I am right about that, then contributions to her were and still are not tax deductible to the donors. Your status as her personal representative doesn't give you any control over her charitable activities. Such are not passed by inheritance. You (or anyone else) are free to pick up where she left off and continue her good work. You can form a new organization, incorporate or not as you see fit. You can raise funds, but you can't offer tax deductible status for contributions until you qualify for same with the IRS. You might seek out an umbrella 501(c)(3)or church to affiliate with and which permits you to offer tax deductible gifts to their donors. If you plan to continue and 'grow' as an organization, I suggest a brand new NP corporation, with a Board of Directors and a set of bylaws. Corporation status is optional but it provides a good legal framework to operate under and protection against personal liability. If you have any further questions please send me a reply, and I hope this information is helpful and that you will enter a positive rating. We appreciate your business. Please consult a local attorney to verify the accuracy of this information according to your state's laws.
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