ACPA - Alabama Cemetery Preservation Planning

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Guide for Organization and Management of Nonprofit Organizations - Part 4

•	A tax-exempt society may not work for or against a candidate seeking political office. The society is limited by federal regulations as to the amount, which it can spend on lobbying to influence legislation or public opinion.
•	According to law, standards for membership may not discriminate by race or sex. The society does have the right o require qualifications for membership, which may include geographical area.
•	A society cannot engage in unrelated business activities which do not further its tax-exempt purposes or which result in "substantial" profit.
•	No part of a nonprofit societyís earnings can be distributed to its members. Proper expenses of officers and members can be reimbursed providing their activities further the purposes of the society.
•	A society may be so small or it activities so limited that there is no need for formal corporation.
•	Dissolution is provided for by the laws of the state in which incorporated. A society should be certain that it is going to be in existence for many years if it incorporates, because the law requires that in the event the society dissolves, its assets must be given to a like nonprofit organization.

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