Seton & Associates

Upcoming Events & Deadlines

S&A Hybrid Organization Seminar - 12/17/2008
Seton & Associates Fundraising Seminar - 1/28/2009
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Featured Article
Hybrid Structures

By Courtney Waggoner
Staff Associate
Seton & Associates

Generally, there are not many restrictions on for profit entities (either limited liability companies or corporations) regarding the activities conducted, so long as such activities are not illegal. For profit entities generally sell goods or services to the public and it is anticipated that those individuals or organizations that own such for profit entities will benefit in some way from the operation of the entity’s business.

However, with nonprofit entities, there are strict restrictions on benefits accruing to individuals or organizations. Specifically, 501(c)(3) public charities are required to offer programs which benefit the entire public. Treasury Regula...

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Top Stories
•	Elimination of the Advance Ruling Process
•	Hybrid Structures
•	Anticipated Changes to the IRS Form 990
•	New Guidelines for Donor-Advised Funds
•	New IRS Form 990 is Here!
•	Direct-Giving Websites Rely on Fees to Help Cover Costs

Speaking Opportunities

Have our Managing Partner, Kent Seton, speak to your organization. Choose from a list of topics to organize an exclusive seminar for your board and volunteer members.

Topics include:
Board Governance
Board Development
Board Liability
Volunteerism
Fundraising/Solicitation Rules
Unrelated Business Income Tax
Reasonable Conpensation
Nonprofit Integrity Act
Sarbanes Oxley
For-profit/Nonprofit Hybrids

Call us now at 310-557-1923 for a complete list of topics and to schedule a seminar for your organization.

In The News
•	IRS Denies Tax-Exempt Status to Group That Spends Too Little Money on Charitable Programs
•	Online Giving Appeals to the Wealthy, Study Finds
•	Voluntourism - Volunteer Tourism
•	Charities forced to do more with less
•	World Food Program sees

IRS Watch
•	Elimination of the Advance Ruling Process
•	Anticipated Changes to the IRS Form 990
•	New Guidelines for Donor-Advised Funds
•	New IRS Form 990 is Here!
•	Direct-Giving Websites Rely on Fees to Help Cover Costs

CA Attorney General Watch
•	Noah's Wish to pay over $4 million in settlement
•	The American Red Cross to reform practices in agreement with the AG
•	Sensory Intergration International - A charity gone bad
•	Gaming/Gambling Fundraising in California

Nonprofit News
•	Elimination of the Advance Ruling Process
•	New IRS Form 990 is Here!
•	The Google Walk
•	eBay's Charitable Campaign
•	Voluntourism - Volunteer Tourism

Educational Articles
•	Hybrid Structures
•	UBIT Royalties and Licensing of Intellectual Property
•	Discussion of 501(c)(6) Organizations Generally
•	Nonprofit Corporations vs. Unincorporated Associations
•	Registering your NP in Michigan

Featured Clients: Nonprofits
•	Client Goes Green With Environmentally Safe Buildings
•	Gift of Giving

Featured Clients: For Profits
•	Homeless Nights, Homeless Rights
•	Relief in Sight
•	Viral Forecast
•	A World Without Leashes
•	From Coast to Coast Guard

Announcements
•	Seminar-a-thon
•	Kent Seton Quoted in News Publications
•	New Strategic Relationship
•	UCLA Approves Us...So Should You!
•	New 501(c)(3) and FTB Approvals

Staff News
•	Kent Seton Speaks on BlogTalkRadio.com
•	Seminar-a-thon
•	Staff Lecture on Estate Planning
•	Kent Seton in The Scientist
•	Children's Miracle Network Charity Event at El Torito Grill

Tips for Nonprofits
•	Hybrid Structures
•	Registering your NP in Michigan
•	Gaming/Gambling Fundraising in California
•	IRS On-Line Workshop for Exempt Organizations
•	Are Your Email Solicitations Effective?

Links for Nonprofits
•	Charitable Registrtion Requirements (All States)
•	National Association of Attorney Generals (NAAG)
•	The Urban Institute: Non Profit Reports and Links
•	Facts and Figures from the Nonprofit Almanac
•	Stay Exempt: Tax Basics for 501(c)(3) Organizations