Webinars for Wise Nonprofits: Structuring Earned Revenue and Business Venture Opportunities for Nonprofits

Nonprofits are under pressure to develop diverse and  sustainable funding streams. Increasingly, this means engaging in revenue-generating activities which range from charging for a nonprofit's current services (e.g., on a "sliding scale" to existing clients and/or offering such services at "market rates" to persons not eligible as clients) to "social enterprises" harnessing market forces in support of a charitable mission or other "public benefit".

This webinar will focus on the tax, structuring, compliance, and regulatory issues that arise when nonprofits undertake such "monetization" of current services (including creation of, and relationships with, for-profit subsidiaries/affiliates). It will consider the legal issues in undertaking such activities (including the problems posed by the "commerciality" doctrine) and examine different legal structures through which nonprofit organizations can participate in them.

Learning Objectives: Participants will understand earned-revenue issues for 501(c)(3) public charities, and structuring options for earned-revenue activities.

For nonprofit managers, board members, and development professionals of organizations considering a business venture or currently engaged in a fee for service activity.

Presenter: Neil Stevenson, Senior Staff Attorney