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Harry Williams
Attorney and Counsellor at Law

Professional, Practical, Prompt
220 East King Street, Suite 110
Johnson City, TN 37601-0110
Tel 423.773.3382
Fax 423.328.8434
Email: harrywilliams@charter.net

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Non-Profit 501(c)(3) Organizations

We specialize in helping faith-based non-profit organizations and churches to become tax exempt for federal income tax purposes by assisting in preparing organizational documents and filing an application for exemption under section 501(c)(3) of the Tax Code. We reserve the right to select those entities that we consider eligible for this type of assistance.


NOTICE

Free consultation for qualified faith based organizations on how to set up your charity and obtain tax exempt status, call us at 423.773.3382 or email: harrywilliams@charter.net

Family Promise (Previously Interfaith Hospitality Network)

IHNFamily Promise of Greater Johnson City, Tennessee (previously known as the Interfaith Hospitality Network) helps temporarily homeless families by arranging for them to stay at local houses of worship while working to resolve their homeless problems.

The Coalition for Kids

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The Coalition For Kids focuses on the moral, spiritual and academic development for underprivileged children ages 6 - 12. Their experienced staff and professional tutors provide the necessary leadership to give C4k kids an equal opportunity to achieve their dreams and become productive members of the community.

Real Estate Tax Exemptions

 In Tennessee, real estate tax exemptions are available for certain qualifying religious, charitable, scientific, and nonprofit educational uses, governmental property, and cemeteries. Most nongovernmental exemptions require a one-time application and approval by the State Board of Equalization (615/401-7883) and there is a May 20 application deadline. For further information call the above number; click here for an application form.

Legal Services for Faith-Based Non-Profits

moneyWe help certain organizations that need assistance incorporating and filing for exemption under 501(c)(3) of the Tax Code. Some organizations have funds to pay for our legal services and others do not. We offer pro bono (free), reduced rates and installment plans to qualified non-profit corporations whose missions are compatable with ours.

 

We can assist with such matters as:

  • formation of the nonprofit entity (in a manner to qualify for tax exempt status)
  • application for 501(c)(3) tax exempt status
  • contract preparation, review and negotiation, including employee agreements
  • real estate tax exemption

How a Non-Profit Uses its Funds

soup kitchenA nonprofit organization uses its profit to improve its services, rather than pay dividends to investors. If your organization is registered as a nonprofit, you are eligible for certain programs including grants, government surplus and tax exemptions. We've collected links to programs and services to help nonprofits find the opportunities that are available to them from the federal government.

Grants and Financial Assistance

The following grants and financial assistance are offered to nonprofit organizations.

Catalog of Federal Domestic Assistance

Access database federal financial assistance programs available to nonprofits.

Charity Assistance to Businesses Affected by a Disaster

Tax information for charities that help businesses after a disaster.

Cost-Principles for Nonprofit Organizations

See the Circular from the Office of Management and Budget (OMB) that establishes principles for determining costs of grants, contracts and other agreements with nonprofit organizations.

Federal Grants (Grants.gov)

Find a comprehensive database of federal grant opportunities.

Use the Loans and Grants Search Tool to get a full list of programs for which you might qualify.

Tax Information

This tax information will help you get your nonprofit registered by providing you with the forms you will need to fill out based on the relevance to your business.

Tax Information for Nonprofits and Charities

Gives a starting point for finding all federal tax forms and information.

Tax Forms for Nonprofit/Exempt Organizations

Links to tax forms relevant to nonprofits and other tax exempt organizations.

Tax on Unrelated Business Income of Exempt Organizations

Explains tax requirements on income from business activities conducted that are unrelated to an exempt organization's purpose.

Tax-Exempt Status of Your Organization

Discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code.

Government Sales and Surplus

flagA great way to save on start-up costs is by purchasing surplus goods from the government. Just about anything you can think of that your business might need is sold by the government at or below cost or fair market value, from computers and cars to gently used medical equipment.

 

These resources can help you find what you need:

Computers for Learning: Excess Federal Equipment for Nonprofits.

Matches the computer needs of schools and educational nonprofit organizations with excess equipment in federal agencies.

Federal Real Property for Nonprofits

Provides eligible public institutions and nonprofit organizations with information to acquire surplus property that the federal government no longer needs.

GovSales.gov

Offers a catalog of surplus items and real estate for sale by the federal government. Find what you need for your small business in one place, such as cars, commercial real estate, furniture, computers and office equipment.

Programs and Services

Below are programs that were designed to assist nonprofits.

Combined Federal Campaign (CFC) Participation

Provides information for charitie interested in participating in the federal government's annual worplace charity campaigns.

Department of Labor Resources for Nonprofits

A shortcut to information and services the U. S. Department of Labor offers to non-profits and nongovernmental organizations.

Environmental Protection Agency (EPA) Resources for Nonprofit Organizations

Offers a gateway to EPA programs and services relevant to nonprofits, including grant opportunities.

U.S. Post Office Discount Mailing Services for Non Profits

Details how nonprofit organizations, authorized by the Postal Service, are eligible for additional savings on standard mail rates.

For a good recap on non-profit 501(c) organizations go to:

http://www.irs.gov/pub/irs-pdf/n844.pdf

Tennessee Information

For additional useful informtion about what every officer and board member of a Tennessee non-profit should know, go to:

www.tn.gov/attorneygeneral/nonprofit/nonprofitguidebook.pdf

Federal Information

For additional information from the I.R.S. about the life cycle of a public charity go to:

http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Life-Cycle-of-a-Public-Charity