Nonprofit Council for Charitable Trusts
Advisory Committee to the Michigan Attorney General
Description
Meeting Agendas
Meeting Summaries
Description
In response to recent nonprofit scandals, growing government concern, public scrutiny, and the need to promote accountability from within the nonprofit community; the Michigan Nonprofit Association initiated the Nonprofit Council for Charitable Trusts in January 2004. Chaired by Michigan’s Assistant Attorney General Katharyn Barron, the purpose of the Council is to advise the Attorney General on issues related to charities and charitable giving in Michigan. The Council meets three times a year, specifically to:
- Provide feedback to top, as needed, on existing and emerging regulations affecting the nonprofit sector.
- Assist the Attorney General with educating donors and citizens about charities and charitable giving.
- Promote a more accountable, efficient and responsive sector through compliance with relevant regulations and promoting best practices.
To address the above and to reflect the breadth of the charitable sector, members of the Council are diverse in terms of services provided by their organizations, geographic location, budget size and ideology. In addition to representatives from 501(c)(3) tax-exempt organizations, for-profit professionals that provide services to nonprofits also serve on the Council. Although additional members are being added to provide a more representative sample of the sector, the following is a list of current Council members:
- Katharyn Barron, Michigan Assistant Attorney General (Council Chair)
- Susan Broman, Steelcase Foundation
- Delois Caldwell, Goodwill Industries of Greater Detroit
- Kyle Caldwell, Michigan Nonprofit Association
- Elizabeth Cherin, Fremont Area Community Foundation
- Rob Collier, Council of Michigan Foundations
- Sandra Cotter, Dykema Gossett, PLLC
- Scott Dzurka, Michigan Association of United Ways
- Susan Perlin, Plante & Moran, PLLC
- Peter Remington, Remington Group
- Ralph Rumsey, Magill & Rumsey, P.C.
- William Rustem, Public Sector Consultants
- Jim Sandy, Michigan Business Leaders for Education Excellence
- Stephen Skorcz,
Greater Flint Health Coalition
The Council is staffed by Tiffany Aurora, Michigan Nonprofit Association. For more information, please contact Tiffany at 517/492-2400.
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Meeting Agendas
March 2009
- Welcome and Introductions
Katharyn Barron, Chair
- Review of revised Principles & Practices
Kelley Kuhn, MNA
- Discussion regarding revision of Management Manual
Kelley Kuhn, MNA
- Charitable Trust Section Update
Tracy Sonneborn
- Nonprofit Update
Erin Skene-Pratt
- Next Steps
Katharyn Barron
September 2008
- Welcome and Introductions
Carol Isaacs, Chair
- Discussion regarding proposed FTC jurisdiction of nonprofits
Erin Skene-Pratt
- AG/Charitable Trust Section Update
Tracy Sonneborn
- MNA Update
Erin Skene-Pratt
- Review of SB 1445 - Low Profit Liability Companies
Rob Collier
- Next Steps
Carol Isaacs
March 2008
- Welcome
Carol Isaacs, Chair
- Demonstration of www.stayinglegalmi.org
Marion Gorton
- Discussion regarding marketing of Staying Legal
Erin Skene
- Update on usage of e-filing in Michigan
Joe Kylman
- AG/Charitable Trust Section Update
Tracy Sonneborn
- Review of final changes to the IRS Forms 990
Sue Perlin
- Briefing on amendments to the Nonprofit Corporation Act
Erin Skene & Sandi Cotter
- Next Steps
Carol Isaacs
September 2007
- Welcome
Carol Isaacs, Chair
- Introduction of New Members
Carol Isaacs
- Update on E-filing in Michigan
Joe Kylman
- AG/Charitable Trust Section Update
Tracy Sonneborn
- Presentation on 2-1-1
Nancy Lindman
- Review of Proposed Changes to the IRS Forms 990 and New Auditing Standards
Sue Perlin
- Update on Staying Legal Project
Erin Skene
- Briefing on Relevant State and Federal Legislation
Sandi Cotter & Erin Skene
- Next Steps
Carol Isaacs
January 2007
- Welcome and Introductions
Carol Isaacs, Chair
- Discussion on unclaimed property
Tracy Sonneborn, Charitable Trust Section
Sam Singh, Michigan Nonprofit Association
- Resource Project for AG office and Nonprofits
Erin Skene, Michigan Nonprofit Association
- Update on E-filing in Michigan
Joe Kylman, Charitable Trust Section
- AG/Charitable Trust Section Update
AG Staff
- Upcoming State and Federal Legislative Actions
Sam Singh, Michigan Nonprofit Association
Erin Skene, Michigan Nonprofit Association
- Discussion on "Draft Principles for Self-Regulation"
Erin Skene, Michigan Nonprofit Association
- Update on Staying Legal website
Erin Skene, Michigan Nonprofit Association
- Next Steps
Carol Isaacs, Chair
June 2006
- Welcome and Introductions
Gary Gordon, Chair
- Discussion on Proposed Content for "Staying Legal"
Marion Gorton, Michigan Nonprofit Association
Erin Skene, Michigan Nonprofit Association
- Update on E-Filing in Michigan
Joe Kylman, Charitable Trust Sesion
- AG/Charitable Trust Section Update
AG Staff
- Discussion on Proposed State and Federal Changes to Nonprofit Oversight
Sam Singh, Michigan Nonprofit Association
Erin Skene, Michigan Nonprofit Association
- Next Steps
February 2006
- Welcome and Introductions
Gary Gordon, Chair
- Introduction of the new Charitable Trust Section Administrator
Katharyn Barron, Attorney General's Office
- Discussion and Update on E-Filing in Michigan and across the US
Tom Pollack, Urban Institute
Joe Kylman, Charitable Trust Sesion
- Presentation of Publication "The Value of Relationships with State Regulators and Philanthropy"
Rob Collier, Council of Michigan Foundations
- AG/Charitable Trust Section Update
AG Staff
- Update on Proposed State and Federal Changes to Nonprofit Oversight
Sam Singh, Michigan Nonprofit Association
Erin Skene, Michigan Nonprofit Association
- Next Steps
November 2005
- Welcome and Introductions
Gary Gordon, Chair
- Discussion on Dissemination for the AG's Wise Charitable Giving Brochure
Marion Gorton, Charitable Trust Sesion
- Update on E-Filing and Proposed Changes to Form 990 Series
Joe Kylman, Charitable Trust Sesion
- AG/Charitable Trust Section Update
AG Staff
- Comment on Recently Released Revised IRS Form 990 Draft
Erin Skene, Michigan Nonprofit Association
- Update on Proposed State and Federal Changes to Nonprofit Oversight
Sam Singh, Michigan Nonprofit Association
Erin Skene, Michigan Nonprofit Association
- Review of Nonprofit Council Activities / Next Steps
June 2005
- Welcome and Introductions
Gary Gordon, Chair
- Discussion on Educational Efforts for Sector on Compliance
Erin Skene, Michigan Nonprofit Association
- Update on Recent Research on Accreditation/Best Practices and MNA Principles and Practices
Rob Collier, Council of Michigan Foundations
Sam Singh, Michigan Nonprofit Association
- AG/Charitable Trust Section Update
AG Staff
- Update on Proposed Federal Changes to Nonprofit Oversight
Sam Singh, Michigan Nonprofit Association
- Next Steps
February 2005
- Welcome
- Presentation of MNA Principles and Practices
Robin Lynn Grinnell, MNA
- Review of the Charitable Trust Section Web site
Marion Gorton, Charitable Trust Section
- AG/Charitable Trust Section Update
AG Staff
- Update on the U.S. Senate Finance Committee Actions
Erin Skene, MNA
- Next Steps
August 2004
- Welcome and introductions
Carol Isaacs, Chair
- Council Membership Composition
- Discussion on recent U.S. Senate nonprofit oversight reform proposals
Erin Skene, Michigan Nonprofit Association
- General discussion on electronic data collection efforts on the federal and various state levels
Marion Gorton, Charitable Trust Section
Joseph Kylman, Charitable Trust Section
- Update on Revisions to Charitable Organization and Solicitations Act
Attorney General Staff and MNA staff
- Update on MNA nonprofit benchmarks and principles for practice
Sam Singh, Michigan Nonprofit Association
- Next Steps
April 2004
- Welcome and introductions
Carol Isaacs, Chair
- General discussion on current statutes and possible revisions
Stewart Freeman, Consumer Protection Division
Marion Gorton, Charitable Trust Section
- Document on wise giving
Erin Skene, Michigan Nonprofit Association
- Nonprofit Standards/Benchmarks
Sam Singh, Michigan Nonprofit Association
- Next Steps
January 2004
- Welcome and introductions
Carol Isaacs, Chief Deputy Attorney General, State of Michigan
- Presentation by the Attorney General Charitable Trust Section
Marion Gorton, Administrator, Charitable Trust Section
- Presentation on the Michigan Nonprofit Association (MNA)
Erin Skene, Director, Michigan Public Policy Initiative (policy arm of MNA)
- Overview/discussion of the goals and objectives of committee
Carol Isaacs, Chair
- General discussion on nonprofit accountability
Carol Isaacs, Marion Gorton, Erin Skene and Stewart Freeman, Assistant in Charge of the Consumer Protection Division
- Donor education,
- Rules/regulations, etc.
- Do-not-call
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Meeting Summaries
March 10, 2009
Attendees:
Council Members – Kyle Caldwell, Scott Dzurka, Sue Perlin, Peter Remington, Ralph Rumsey, Jim Sandy
Staff (Attorney General) - Katharyn Barron, Pat Conley, Joe Kylman, Tracy Sonneborn
Staff (Michigan Nonprofit Association) - Kelley Kuhn, Erin Skene-Pratt, Lisa Sommer
Guest - Barry Hawkins
Absent:
Council Members - Susan Broman, Delois Caldwell, Rob Collier, Sandra Cotter, William Rustem, Stephen Skorcz
Meeting Summary:
Agenda Item #1:
Agenda Item #1: Welcome and Introductions
Katharyn Barron called the meeting to order and welcomed everyone. The September meeting summary was approved as presented.
Agenda Item #2: Review of Revised Principles and Practices
Kelley Kuhn with Michigan Nonprofit Association, led a brief review of the revised Principles and Practices. The Checklist and Guide revision are done, however they are still in the process of revising the larger Assessment tool.
Agenda Item #3: Discussion Regarding Revision of Management Manual
Kelley Kuhn led a discussion regarding revisions of the Management Manual. The last publication was released in 2003. They currently have identified the majority of contributors as either authors or technical reviewers, however she invited the Council members to suggest others to involve in the process. The Section and Chapter list is organized by the 12 Principle areas from Principles & Practices.
Agenda Item #4: AG/Charitable Trust Section Update
Pat Conley reviewed changes to License to Solicit Donations, Initial Application/Registration and Request for Exemption forms and procedures.
Joe Kylman gave an update about e-filing. There were 156 total in 2008. They are still accepting the old forms with some modifications.
Tracy Sonneborn gave an update of the cases currently being examined by the AG Charitable Trust Section.
Agenda Item #5: Research Update
Erin Skene-Pratt gave an update about the quarterly research project MNA is conducting with the Johnson Center at Grand Valley State University. The first report, “Michigan’s Nonprofits Struggle with Economic Downturn” was released in October and the second report,” Financial Crisis Impacts Nonprofits in Michigan,” was released in January.
Agenda Item #6: Legislative Update
Barry Hawkins joined the Council via conference call to explain the Uniform Prudent Management of Institutional Funds Act (UPMIFA), and where the process is currently in Michigan.
Erin Skene-Pratt informed the group that the legislators are forming a Michigan Nonprofit Caucus that will be co-chaired by Representative Rashida Tlaib, Representative John Proos, Senator Mark Jansen, and Senator Hansen Clarke. Erin is working to schedule an organizational meeting with the four co-chairs. The Caucus will assemble and champion a nonprofit legislative agenda, providing leadership to see identified policies through the legislative process. The Caucus will also provide a vehicle by which to educate new legislators about the nonprofit sector, an increasingly important priority in the era of term limits. The Caucus will be launched at the Giving & Volunteering Celebration on April 22 at the State Capitol.
Agenda Item #6: Next Steps
The Council agreed to meet three times a year. The next meeting of the Council will take place on September 8, 2009 from 1:00 p.m. – 3:00 p.m., with the third meeting occurring in January 2010.
Katharyn Barron and Erin Skene-Pratt will discuss the idea of inviting others to join the Council.
September 10, 2008
Attendees:
Council Members – Kyle Caldwell, Rob Collier, Sandra Cotter, Scott Dzurka, Sue Perlin, Peter Remington, Ralph Rumsey, William Rustem, Jim Sandy
Staff (Attorney General) - Katharyn Barron, Pat Conley, Joe Kylman, Tracy Sonneborn, Mike Leffler
Staff (Michigan Nonprofit Association) - Erin Skene-Pratt, Tiffany Aurora
Absent:
Council Members - Susan Broman, Delois Caldwell, Stephen Skorcz
Meeting Summary:
Agenda Item #1: Welcome and Introductions
Mike Leffler called the meeting to order and welcomed everyone. He announced that Carol Isaacs had requested that Katharyn Barron take over as Chair of the Council meetings. The Council members thanked Katharyn for stepping into this role. The meeting summary from the March 2008 meeting was approved as presented.
Agenda Item #2: Discussion regarding proposed FTC jurisdiction of nonprofits
Erin Skene-Pratt referred to the attachment that had been distributed to the Council members prior to the meeting to explain S.2831, the FTC Reauthorization Act of 2008. The language in this bill would expressly extend FTC jurisdiction by changing the current definition of “corporation” in the FTC Act to cover 501(c)(3) organizations.
Agenda Item #3: AG/Charitable Trust Section Update
Tracy Sonneborn gave an update of the cases currently being examined by the AG Charitable Trust Section.
Agenda Item #4: MNA Update
Erin Skene-Pratt reported on the passage of HB 5681, a bill that amended the Nonprofit Corporation Act and addressed some of the “low hanging fruit” related to that Act. The bill was signed into law by the Governor in July and became Public Act 222 of 2008.
Agenda Item #5: Review of SB 1445 – Low Profit Liability Companies
Rob Collier explained the content of SB 1445, its potential impact, its current status in the legislative process and why CMF is supporting the bill.
Agenda Item #6: Next Steps
The next meeting of the Council will take place on March 10 from 1:00 p.m. – 3:00 p.m.
March 13, 2008
Attendees:
Council Members –Carol Isaacs (chair), Kyle Caldwell, Rob Collier, Sandi Cotter, Scott Dzurka, Sue Perlin, Peter Remington, Ralph Rumsey, William Rustem, Jim Sandy
Staff (Attorney General) – Katharyn Barron, Pat Conley, Joe Kylman, Mike Leffler, Tracy Sonneborn
Staff (Michigan Nonprofit Association) – Erin Skene, Tiffany Aurora, Marion Gorton
Guest: Nancy Lindman
Absent:
Council Members – Susan Broman, Delois Caldwell, Elizabeth Cherin, Stephen Skorcz
Meeting Summary:
Agenda Item #1: Welcome and Introductions
Carol Isaacs called the meeting to order and welcomed everyone.
Agenda Item #2: Demonstration of www.stayinglegalmi.org
Marion Gorton gave a demonstration of the new Staying Legal website, www.stayinglegalmi.org. She explained that the website is still in a “pilot” phase; referrals can be made to the website with the explanation that the site is still under construction and there may be areas that still need editing or additional information. Marion asked the Council members to send her feedback and suggestions as they look at the website.
Agenda Item #3: Discussion regarding marketing of Staying Legal website
Erin Skene listed a number of activities that MNA will be engaging in to market the Staying Legal website once it is ready to be launched, including such actions as linking to the website from MNA’s home page and sending out postcards to advertise the site. Erin asked for feedback from the Council members on additional marketing ideas. The members agreed that a number of organizations would benefit from knowing about this site and being able to refer their members to it. Examples of such groups included MACPA, Insurance Agents, and Financial Planners.
Agenda Item #4: Update on usage of e-filing in Michigan
Joe Kylman provided an update on the number of e-filed forms their division has received since e-filing was made available to the public. 18 forms have been filed so far, which is a small number, but the department is pleased with the number as a beginning point and is also pleased that no problems have been encountered with the submission process. Several other states are in the process of working to allow some of their own forms to be electronically filed. As this becomes a more universal practice across states, it will likely help boost the number of electronic filings.
Agenda Item #5: AG/Charitable Trust Section Update
Tracy Sonneborn reported that the Charitable Trust Section has been working on a couple conflict of interest cases. He also reported that the Attorney General will be working with the legislature this summer to have introduced a Michigan Trust Code, which would be a Michigan version of the Unified Trust Code.
Agenda Item #6: Review of final changes to the IRS Forms 990
Sue Perlin provided an overview of the major changes to the IRS Form 990 and provided a written summary of the changes. She highlighted the new governance questions and recommended that organizations familiarize themselves with these questions so they can be prepared to provide responses. Sue also reported that a date has not yet been announced for when instructions from the IRS relative to the new form will be released.
Agenda Item #7: Briefing on amendments to the Nonprofit Corporation Act
Erin Skene and Sandi Cotter reported that SB 123 passed, becoming Public Act 9 of 2008. This is the bill that would officially allow nonprofit organizations to provide electronic meeting notifications and conduct meetings via remote communication. This has been a common practice among nonprofits in the past, and while it was not specifically prohibited by statute, it was not specifically permitted either. PA 9 of 2008 also allows nonprofits to amend their bylaws to allow voting to be conducted by means of remote communication.
HB 5681 includes a number of amendments to the Nonprofit Corporation Act. Specifically, HB 5681 would: 1) Increase the board member requirement of nonprofit organizations from one to three members; 2) Prohibit giving loans to board members, except in cases where the board member is also a client of the organization; and 3) make the electronic communication amendment that was addressed in SB 123/PA9 of ’08. Since SB 123 has already been signed into law, the electronic communication part of the bill’s language will be substituted out by HB 5681 S-1 when it comes up for a hearing in committee.
The revisions to UPMIFA may come up for a hearing in the Senate Judiciary Committee in the near future. Rob Collier reported that 22 states across the country are working to adopt this unified language and explained why the update to current statute is needed in Michigan.
Agenda Item #8: Next Steps
Mike Leffler thanked everyone for coming. The next meeting of the Council is scheduled for September 10, 2008. MNA staff will contact the Council members over the summer to schedule meeting dates for 2009.
September 12, 2007
Attendees:
Council Members –Carol Isaacs (chair), Susan Broman, Kyle Caldwell, Sandi Cotter, Scott Dzurka, Sue Perlin, Peter Remington, Ralph Rumsey, Jim Sandy
Staff (Attorney General) – Katharyn Barron, Pat Conley, Joe Kylman, Sue Sanford, Tracy Sonneborn
Staff (Michigan Nonprofit Association) – Erin Skene, Tiffany Aurora
Guest: Nancy Lindman
Absent:
Council Members – Delois Caldwell, Elizabeth Cherin, Rob Collier, William Rustem, Stephen Skorcz
Meeting Summary:
Agenda Item #1: Welcome and Introductions
Carol Isaacs called the meeting to order and welcomed everyone.
Agenda Item #2: Introduction of New Members
Carol Isaacs welcomed the new Council members, Kyle Caldwell from Michigan Nonprofit Association and Scott Dzurka from Michigan Association of United Ways. Introductions were made around the table.
Agenda Item #3: Update on E-Filing in Michigan
Joe Kylman provided an update on the status of the e-filing system for Michigan. He reported that work has continued on obtaining a number of forms online, and a small amount of testing through the IRS system has also taken place. The testing has progressed smoothly. Last month the system was opened for BETA testing. There were only a few tests of the system, but they were all successful.
Agenda Item #4: AG/Charitable Trust Section Update
Tracy Sonneborn provided a report on a few court rulings from the last several months, including the ruling on Pfizer and the Kalamazoo Community Foundation.
Agenda Item #5: Presentation on 2-1-1
Nancy Lindman from the Michigan Association of United Ways provided a presentation on the 2-1-1 system that is available for use in Michigan. She explained that the purpose of 2-1-1 is to link callers in need to health and human service programs. Currently over 65% of Michigan’s population has access to 2-1-1 service, up from 5% of the population five years ago. More information on 2-1-1 is available online at www.uwmich.org.
Agenda Item #6: Review of Proposed Changes to the IRS Forms 990 and New Auditing Standards
Sue Perlin provided an update on a list of proposed changes to the IRS Form 990. She also reviewed several changes to auditing standards that are expected to raise the cost of performing audits.
Agenda Item #7: Update on Staying Legal Project
Erin Skene informed the Council that the Staying Legal website has continued its development and a demo of the site will be shown at the next Council meeting.
Agenda Item #8: Briefing on Relevant State and Federal Legislation
Sandi Cotter and Erin Skene gave a briefing on recent state and federal legislation of interest to the Council, which included an update on the state budget process and its affect on nonprofits.
Agenda Item #9: Next Steps
Prior to concluding the meeting, dates and times for the 2008 meetings were discussed.
January 18, 2007
Attendees:
Council Members – Carol Isaacs (chair), Delois Caldwell, Elizabeth Cherin, Sandra Cotter, Susan Perlin, Jim Sandy, Sam Singh
Staff (Attorney General) – Katharyn Barron, Pat Conley, Joe Kylman, Sue Sanford, Tracy Sonneborn
Staff (Michigan Nonprofit Association) – Erin Skene, Tiffany Aurora
Absent:
Council Members - Robert Aronson, Susan Broman, Rob Collier, William Rustem, and Stephen Skorcz
Meeting Summary:
Agenda Item #1: Welcome and Introductions
Carol Isaacs called the meeting to order at 1:07 p.m. and introductions were given around the table.
Agenda Item #2: Discussion on unclaimed property
Tracy Sonneborn reported that there is a significant number of unclaimed properties in the state that are being held. The AG's office is continuing to work on getting the word out to nonprofits to check their assets to see if any of the unclaimed property is in their name.
Agenda Item #3: Resource Project for AG office and Nonprofits
Erin Skene reported on the Resource project, an effort to answer many of the frequently asked questions that both MNA and the AG office receive regarding the state-up, operation and regulation of nonprofits in Michigan. She provided a list of topics this resources, a "cheat sheet," would address, and the Council provided some additional suggested topics.
Agenda Item #4: Update on E-filing in Michigan
Joe Kylman provided an update on the progress toward the Michigan e-filing program, including pertinent information for both state and federal filing requirements.
Agenda Item #5: AG/Charitable Trust Section Update
Katharyn Barron updated the Council on the Charitable Trust section’s work.
Agenda Item #6: Upcoming State and Federal Legislative Actions
Sam Singh and Erin Skene provided an update on recent State and Federal Legislative Actions affecting the nonprofit sector. At the state level, updates included the Governor signing the bill to end tax on charitable donations for items sold at charitable auctions, increased penalties for embezzling from nonprofits, bingo act amendments, the minimum wage increase, an increase in the yearly limit of special liquor licenses for nonprofits, and MNA's recommendations on revisions to the Nonprofit Corporation Act and the Charitable Organization and Solicitation Act. At the federal level, Congress had passed charitable incentives and reforms.
Agenda Item #7: Update on Staying Legal website
Erin Skene reported on the Staying Legal website, which is currently being developed by Marion Gorton. She reported that the website's content had been fleshed out to a large extent and will continue to be updated on an as-need basis. The next step is to set up a website that the general public will find is easy to use and easily searchable.
Agenda Item #8: Next Steps
Carol Isaacs proposed changing the meeting schedule of the Council from three times/year to two times/year. The Council voted in favor of changing the meeting schedule to twice per year. The next meeting of the Council will be held in September, 2007.
The meeting was adjourned at 2:43 p.m.
June 21, 2006
Attendees:
Council Members – Gary Gordon (chair), Susan Broman, Elizabeth Cherin, Rob Collier, Sandra Cotter, Susan Perlin, Peter Remington, Ralph Rumsey, Jim Sandy, Sam Singh
Staff (Attorney General) – Katharyn Barron, Pat Conley, Joe Kylman
Guest – Mike Cox, Attorney General, State of Michigan
Staff (Michigan Nonprofit Association) – Erin Skene, Arlyn King, Tiffany Aurora
Absent:
Council Members - Robert Aronson, Delois Caldwell, Bill Rustem and Stephen Skorcz
Meeting Summary:
Agenda Item #1: Welcome and Introductions
Gary Gordon called the meeting to order at 1:10 p.m. and asked everyone at the table to introduce themselves.
Agenda item #2: Discussion on Proposed Content for "Staying Legal"
Marion Gorton presented information on the proposed content for the “Staying Legal” website. A suggestion was given that the website have the capability of providing visitors with pop-up “alerts” to draw attention to new information. Gorton asked the group to contact her with any feedback or ideas they might have relative to the overall content.
Agenda item #3: Update on E-Filing in Michigan
Joe Kylman provided an update on the progress toward the Michigan e-filing program, including pertinent information for both state and federal filing requirements.
Agenda item #4: AG/Charitable Trust Section Update
Katharyn Barron updated the Council on the Charitable Trust section’s work.
Agenda item #5: Discussion on Proposed State and Federal Changes to Nonprofit Oversight
Sam Singh and Erin Skene explained the latest discussions on proposed state and federal changes to nonprofit oversight. Skene also reported that the Nonprofit Corporation Act is still in the process of being reviewed and revised.
Rob Collier presented Positions and Action Steps of the Council of Michigan Foundations (CMF) on the Issue of Donor Intent. Collier reported that CMF is working with Reps Dillon and Huizenga on HB 6153 to address concerns about their legislation.
Agenda item #6: Next Steps
Erin Skene gave all attendees copies of the Giving & Volunteering Report from 2005, as well as save-the-date flyers for MNA’s Nonprofit Day on September 27.
The next meeting of the Nonprofit Council on Charitable Trusts will take place on October 11, 2006 from 1:00 – 3:00 p.m. It was requested that “Unclaimed Property” be an item for discussion on that agenda.
Meeting Adjourned at 2:59 p.m.
February 22, 2006
Attendees:
Council Members – Gary Gordon (chair), Susan Broman, Elizabeth Cherin, Rob Collier, Sandra Cotter, Chris Nelson, Peter Remington, Ralph Rumsey, Jim Sandy, Sam Singh
Staff (Attorney General) – Katharyn Barron, Pat Conley, Joe Kylman, Tracy Sonneborn
Guest – Tom Pollak, National Center for Charitable Statistics–Urban Institute
Staff (Michigan Nonprofit Association) – Erin Skene, Arlyn King
Absent:
Council Members –Robert Aronson, Susan Perlin, Bill Rustem
Meeting Summary:
Agenda item #1: Welcome and Introductions
Gary Gordon called the meeting to order at 1:15 p.m., congratulated everyone for getting in the building during all of the construction and asked that everyone introduce themselves.
Agenda item #2: Introduction of the new Charitable Trust Section Administrator
Katharyn Barron introduced the new Charitable Trust Section Administrator Pat Conley.
Agenda item #3: Discussion and Update on E-Filing in Michigan and across the US
Gary Gordon updated the group on the progress of the Attorney General’s office on the revamping of their software and database system. Joe Kylman reported on the progress of the Michigan e-filing program. Kylman also informed the group of national efforts, including that the IRS expects 12,000 nonprofits to e-file their 990 or 990EZ in the next year.
Tom Pollak with the National Center for Charitable Statistics provided a national view of e-filing. NCCS has an online filing system that allows for 990EZ filing. The goal is to get all 990 information easily available electronically and to have it in a user-friendly format. He mentioned that they hope to improve the quality of 990 data through the e-filing system as it will provide faster feedback electronically. He reported that Pennsylvania and Colorado are online already with e-filing systems, and that New York and Mississippi will be online soon. NCCS is working with state charities to develop useful technology for states to use inexpensively (www.990online.org)
Agenda item #4: Presentation of Publication “The Value of Relationships with State Regulators and Philanthropy”
Rob Collier reviewed the draft paper “The Value of Relationships with State Regulators and Philanthropy” with the Council. The final report is to be released in Mid-march. Collier pointed out several areas of interest, including a table that could be used to help educate foundation leaders on the duties of the Attorney General’s office. This may also be helpful for the several states that have no regulatory reporting requirements. The report also includes several case studies.
Agenda item #5: AG/Charitable Trust Section Update
Katharyn Barron updated the Council on the Charitable Trust section’s work, including a recent press release regarding action taken against a bogus organization. She also reported that charitable solicitation applications have significantly increased. Tracy Sonneborn then gave kudos to Joe Kylman for his help with the e-filing project.
Agenda item #6: Update on Proposed State and Federal Changes to Nonprofit Oversight.
Erin Skene gave an overview of oversight changes. Staff is keeping an eye on an item regarding the federal government sharing information with state regulatory organizations. She confirmed that the Council sent a letter to congress and will resend it to the conferees now that they have been appointed. On the Nonprofit Corporation Act, Skene updated the group that the State Bar had compiled a complete revision and that Representative Huizenga had submitted it for drafting.
Agenda item #7: Next Steps
Erin Skene reported that the “Staying Legal” project control has been transferred to Marion Gorton at MNA. She will be working on developing the website and training.
It was requested that a document be developed on the Council.
Tom Pollak listed www.coststudy.org for functional cost allocation reference.
Chris Nelson said the 990 is too simple of a form to adequately explain all of the differences in 501(3)(c)’s and mentioned that the quality of data in the 990 is in question. He said the United Way will be making comments.
November 15, 2005
Attendees:
Council Members – Delois Caldwell, Elizabeth Cherin, Rob Collier, Sandra Cotter, Susan Perlin, Peter Remington, Ralph Rumsey, Sam Singh
Staff (Attorney General) – Katharyn Barron, Marion Gorton, Joe Kylman, Tracy Sonneborn
Staff (Michigan Nonprofit Association) – Erin Skene, Arlyn King, Syed Ahmad
Absent:
Council Members – Gary Gordon (chair), Robert Aronson, Susan Broman, Chris Nelson, Bill Rustem, Jim Sandy
Meeting Summary:
Agenda item #1: Welcome and introductions
Kathyrn Barron opened the meeting by welcoming everyone and expressed regrets from Gary Gordon that he had pressing issues to address.
Agenda item #2: Discussion on Dissemination for the AG’s Wise Charitable Giving Brochure
Marion Gorton reviewed the Wise Charitable Giving brochures, suggested some dissemination ideas and requested any additional suggestions. Some ideas suggested included: Consumer groups; Areas on Aging; Target nonprofits that help senior citizens; General Managers of TV stations and cable; Consider making a large print version; Community education of public schools; and send to libraries and foundations.
Agenda item #3: Update on E-Filing and Proposed Changes to Form 990 Series
Joe Kylman reported on the progress of the e-filing program. The database has been selected and a contractor has been chosen. The software needs to be installed prior to implementing Michigan e-filing. It may be up to a year before it is installed in the department. Organizations can currently go online to file their 990EZ forms through the national Center for Charitable Statistics (NCCS) to file with the IRS. He also reported that he had attended the NASCO conference and indicated that major revisions to the 990 is in the works - a draft may be ready in the spring – although it may be 2 to 3 years before the entire overhaul is complete.
Agenda item #4: AG/Charitable Trust Section Update
It was announced that Marion Gorton would be retiring at the end of the year, and then start working with MNA in 2006 on nonprofit capacity, best practices, etc. Marion was wished best of luck. She then reviewed licensed charities web page, includes licensed charities and professional fundraisers.
Agenda item #5: Comment on Recently Released Revised IRS Form 990 Draft
Erin Skene reviewed proposed changes to the 990 and 990EZ form released in August.
Agenda item #6: Update on Proposed State and Federal Changes to Nonprofit Oversight Develop the “Staying Legal” website
Erin Skene gave an overview of the state bill 666 that will required corporation division to have e-filing in place in 2006. Part of the bill targets Limited Liability corporations. Senator Allen wanted to move forward in the best interest of nonprofits. Web based software is not required. She also gave an update on the Nonprofit Corporation Act. The state bar is looking at changes for 20 years and has a committee to look at issues. The Business Corporation Act has a piece regarding technology regarding board vote via fax or email is legal. A question was raised regarding why the IRS’ stance on the car donation issue changed, as loopholes apparently allowed disreputable “charities” to go right back to business as usual. It was commented that donated cars are more closely valued at the actual value and is directly related to the nonprofit’s mission.
Agenda item #7: Review of Nonprofit Council Activities
Erin Skene reviewed the internal draft of the Council’s activities to strengthen the nonprofit sector. Next steps include: 1) adjusting the frequency of meetings to three times a year rather than quarterly; 2) inviting Linda Lampkin to the next meeting; 3) send “cautions giving” materials to Tracy Sonneborn for review.
June 1, 2005
Attendees:
Council Members – Gary Gordon (chair), Elizabeth Cherin, Rob Collier, Sandra Cotter, Chris Nelson, Peter Remington, Ralph Rumsey, Sam Singh
Staff (Attorney General) – Katharyn Barron, Jenifer Esch, Marion Gorton, Joe Kylman, Tracy Sonneborn
Staff (Michigan Nonprofit Association) – Erin Skene, Arlyn King
Absent:
Council Members – Robert Aronson, Susan Broman, Delois Caldwell, Susan Perlin, Bill Rustem, Jim Sandy
Meeting Summary:
Agenda item #1: Welcome and introductions
Gary Gordon opened the meeting by welcoming everyone and asked everyone to introduce themselves.
Agenda item #2: Discussion on Educational Efforts for Sector on Compliance
Erin Skene provided an overview of a draft proposal to develop a website with a comprehensive shop for information that new and existing nonprofits need to know for legal compliance. The tentative name for the project is “Staying Legal” (pending approval from the New Hampshire Nonprofit Association to use their copyrighted term) and would also include workshops and “road shows.” Discussion included suggestions to tie the project into the Principles and Practices trainings; include accounting issues such as Sarbaines Oxley requirements for nonprofits and to ask foundations to partner and refer grantees to the website.
Agenda item #3: Update on Recent Research on Accreditation/Best Practices and MNA Principles and Practices
Sam Singh gave an overview on the changes made on the Principles and Practices based on feedback from the council. He also reported that the Best Practices “tool” that would help nonprofits complete a self evaluation, should be available by the end of June. It was suggested that foundations would be an appropriate dissemination point.
Agenda item #4: AG/Charitable Trust Section Update
Marion Gorton mentioned that the brochure regarding donor education, consumer issues and charitable giving was currently at the printer and should be available shortly. Joe Klyman reported that the IRS was rolling out the federal and state efiling system, and that updates would be provided at future meetings. Tracy Sonneborn reported on recent cases explored by the Attorney General’s office.
Agenda item #5: Update on Proposed Federal Changes to Nonprofit Oversight
Sam Singh gave an overview of the final report prepared by the Panel on the Nonprofit Sector. The findings included the need for more sharing of information between federal and state agencies and to strengthen that relationship. He also reported that Senator Grassly had proceeded with questions of hospitals regarding their nonprofit status. He also mentioned that legislation would most likely be introduced this summer.
Agenda item #6: Next Steps
- Develop the “Staying Legal” website
- Review recent Accreditation Study from Independent Sector
- Add council members
- Review revisions to the 990 form
February 8, 2005
Attendees:
Council Members – Carol Isaacs (chair), Elizabeth Cherin, Rob Collier, Delois Caldwell, Chris Nelson, Susan Perlin, Peter Remington, Ralph Rumsey
Staff (Attorney General) – Katharyn Barron, Marion Gorton, Joe Kylman, Jenifer Esch, Tracy Sonneborn
Staff ( Michigan Nonprofit Association) – Erin Skene, Robin Lynn Grinnell Arlyn King
Absent:
Council Members – Robert Aronson, Susan Broman, Sandra Cotter, Bill Rustem, Jim Sandy, Sam Singh
Meeting Summary:
Agenda item #1: Welcome and introductions
Katharyn Barron opened the meeting by welcoming everyone and apologizing for the unavoidable absence of the Council Chair Carol Isaacs (who joined the meeting later).
Agenda item #2: Presentation of MNA Principles and Practices
Robin Lynn Grinnell presented on the Principles and Practices for Nonprofit Excellence in Michigan.. The committee raised issues concerning the risk management portion and legal obligations of the document. It was the recommended that the document contain a summary of key Michigan laws affecting 501(c)(3)s and to emphasize which items are best practices recommendations and which items are actual laws.
Agenda item #3: Review of the Charitable Trust Section Website
Marion Gorton provided an overview of the Charitable Trust Section portion of the Attorney General Website. Specifically, she reviewed the available forms and information displayed on the site. It was suggested that in the listing of licensed organizations, that the organization’s status for license, i.e. pending, retroactive, etc be included. It was also suggested that licensed fundraisers be listed on the website to encourage compliance. It was mentioned that perhaps the Attorney General website could provide a link to the MNA’s Principles and Practices.
Agenda item #4: AG/Charitable Trust Section Update
Tracy Sonneborn reported on developments in some of the cases reviewed by the Section. One case involved the original intent of a donor in regards to a dissolving fund. The second case of interest involved a situation where a settlement by a trustee had not been reported to the Attorney General. Next, Marion Gorton mentioned that the Attorney General will deny solicitation licenses occasionally for 1) failure to provide information; 2) evidence that donors were misled or misuse of funds, and 3) failure to provide accurate accounting. It was noted that organizations are given a chance to correct deficient 990’s. Finally, Joe Klyman provided an update on the status of e-filing requirements by the IRS. It was noted that organizations with $100M or more in total assets will be required to e-file their 2005 Form 990 in 2006. Organizations with $10M or more in total assets will be required to e-file their 2006 Form 990 in 2007. Private foundations, regardless of size or assets, will also be required to e-file Form 990-PF in 2007.
Agenda item #5:Update on the US Senate Finance Committee Actions
Erin Skene reported that National Panel on the Nonprofit Sector, created by INDEPENDENT SECTOR, is reviewing the governance, oversight and transparency changes proposed by staff of the U.S. Senate Finance Committee. Ms. Skene reported that a final report is expected to be provided by the Panel in June. Also it was mentioned that Michigan would be hosting a Town Hall Meeting to provide feedback to the Panel on April 27 th in Dearborn.
Agenda item #6:Next Steps
- Develop a campaign for nonprofits to understand laws
- Letter to the Senate Finance Committee
- Add Council members
- Review studies on accreditation and best practices in the sector
August 24, 2004
Attendees:
Council Members – Carol Isaacs (chair), Susan Broman, Elizabeth Cherin, Rob Collier, Sandra Cotter, Chris Nelson, Susan Perlin, Peter Remington, Ralph Rumsey, Jim Sandy, Sam Singh.
Staff (Attorney General) – Katharyn Barron, Deena Bosworth, Stewart Freeman, Marion Gorton, Joe Kylman, Mike Leffler.
Staff ( Michigan Nonprofit Association) – Erin Skene, Arlyn King.
Absent:
Council Members – Robert Aronson, Delois Caldwell, Bill Rustem.
Meeting Summary:
Agenda item #1: Welcome and introductions
Carol Isaacs, chair of the committee, opened up the meeting by welcoming everyone and introducing Mike Leffler, newly appointed Bureau Chief.
Agenda item #2: Council Membership Composition
Carol Isaacs inquired of the council if anyone felt a nonprofit constituent group was not represented in the council. It was suggested that Health Care/ Hospital; Education, Arts and small Nonprofits be represented. Carol Isaacs requested that any names be submitted before the next Council meeting.
Agenda item #3: Discussion on recent U.S. Senate nonprofit oversight reform proposals
Erin Skene gave an overview regarding the Senate’s discussion for the reform. It was mentioned that the Senate Finance Committee had released a discussion draft paper on several possible changes to federal oversight of charities. The Nonprofit Council reviewed some of the recommendations and discussed specific suggestions on improving the sharing of information between the IRS and state attorney generals, e-filing of IRS Form 990 and nonprofit conversions. The Council agreed to support policy that improved the sharing of relationship between the IRS and state attorney generals and agreed that e-filing is an important change to government oversight of charities. Council members instructed MNA to develop a letter to the Senate Finance Committee indicating support of these recommendations and to circulate the letter to the Council for its approval.
Agenda item #4: General discussion on electronic data collection efforts on the federal and various state levels
Marion Gorton reported that Pennsylvania and Colorado have electronic registration filing and that the IRS is moving towards electronic registration for all 990 filers. It was discussed that the IRS would most likely phase-in this requirement over the next five years or so. Information was provided to the Council regarding the purpose of e-filing. Carol Isaacs pointed out that software and hardware would be needed to support the receipt of the information in Michigan.
Additional items to consider prior to implementation of e-filing in Michigan would be rollout, announcement, regional meetings, trainings, and deadlines. It was also mentioned that a majority of 990 reporting is completed by professional services and software for these services may not be complete for several years. It was suggested that the Michigan Association of CPAs should be involved in future conversations on the topic.
Agenda item #5:Update on Revisions to Charitable Organization and Solicitations Act
Erin Skene reported that SB 1115 passed the Senate in July, with an understanding that additional concerns regarding the bill would be addressed prior to passage in the House.
Agenda item #6:Update on MNA nonprofit benchmarks and principles for practice
Sam Singh reported that MNA would be presenting a finalized draft of the Nonprofit Principles for Practice for Michigan at the upcoming Nonprofit Day conference September 23. He also indicated that MNA would be building educational curriculum around the finalized product.
Agenda item #7:Next Steps
- To submit comments to the U.S. Senate Finance Committee regarding the Council’s support of the National Association of Attorney’s Generals for enhancing oversight and access to information about charitable organizations.
- To add three members to the Council who represent the organizational areas of health care, arts and education.
- To review possible revisions to the Charitable Trust Section’s portion of the Attorney General’s Web site.
- To develop and review the next draft of the Give Wisely publication.
April 15 Meeting Summary
Attendees:
Council Members – Carol Isaacs (chair), Susan Broman, Delois Caldwell, Elizabeth Cherin, Rob Collier, Sandra Cotter, Chris Nelson, Susan Perlin, Peter Remington, Jim Sandy, Sam Singh.
Staff (Attorney General) – Katharyn Barron, Stewart Freeman, Marion Gorton, Bob Ianni, Ronda King, Joe Kylman, Tracy Sonneborn.
Staff ( Michigan Nonprofit Association) – Erin Skene.
Absent:
Council Members – Robert Aronson, Ralph Rumsey, Bill Rustem.
Meeting Summary:
Agenda item #1
Carol Isaacs, chair of the committee, opened up the meeting by welcoming everyone and emphasizing her personal and the Attorney General’s dedication and interest in the work of the Council.
Agenda item #2
To provide the Council with Back to topground on the various statutes administered and enforced by the Attorney General Charitable Trust Section, Marion Gorton and Tracy Sonneborn provided an overview of the following:
- Charitable Organization and Solicitation Act – According to this law, unless exempted, all charities that solicit donations must be licensed. There are currently 4,500 licensed charities. These groups are required to submit to the Charitable Trust Section copies of their IRS Form 990 and indicate their relationship with professional fundraisers, who are also required to be licensed.
- Supervision of Trustees for Charitable Purposes Act – A charitable trust is defined as a “relationship where a trustee holds property for a charitable purpose.” There are currently 8,000 charitable trusts registered with the Attorney General. Although trusts only need to register once, the group is responsible for submitting accounting records on a yearly basis. Again there are a few types of organizations exempt from this Act.
- Dissolution of Charitable Purpose Corporations Act – Since the Attorney General provides cradle-to-grave oversight of charities, prior to dissolving an organization is required to obtain either a court order or the approval of the Attorney General.
- Public Safety Solicitation Act – Not relevant to charities, but still administered and enforced by the Charitable Trust Section, this Act requires police and fire groups and their fundraisers to be registered and renewed on an annual basis. There are currently about 60 public safety organizations registered to solicit donations in Michigan.
Sonneborn also mentioned that the Attorney General monitors between 350-400 charitable estates, and works with the courts to ensure the donors’ desires are met. Joe Kylman was also introduced to the Council as the Attorney General staff member who assists with collecting and analyzing financial records of registered organizations.
The issue was raised by the Council regarding the willingness of the nonprofit sector, particularly the United Ways across the state, to work with the Attorney General’s office to develop a timeline to avoid the large mass of information requested during United Way campaign times and employee drives.
The Council was also informed that a revision to the Charitable Organization and Solicitation Act had been introduced by Senator Tom George on March 18 (SB 1115). Isaacs indicated that the Attorney General’s office looks forward to working with the Council on this bill, and introduced Ronda King as an Attorney General staff member who will be working on this issue. Isaacs also said that due to the condition of the state budget that the Attorney General’s office took a 30% cut to its funding for the department. Citing the capacity of the Charitable Trust Section, Isaacs said that the introduction of fees provided in the revision would be instrumental in seeing passage of the bill. To provide for greater detail on how funds raised through registration would be spent, Ms. Isaacs said that the Attorney General’s office would provide projections on the financial costs associated with the proposed changes. Council members also discussed the importance of crafting a strong message for the nonprofit community regarding changes to the current law.
The following Council members agreed to serve on a sub-committee to provide feedBack to top on SB 1115:
- Delois Caldwell
- Libby Cherin
- Rob Collier
- Sandra Cotter
- Chris Nelson
- Sam Singh
Agenda item #3
Erin Skene, Michigan Nonprofit Association, presented a draft of a document on wise giving. Prior to the meeting, this draft had been reviewed by Council members Libby Cherin, Peter Remington, Delois Caldwell and by Attorney General staff member Stewart Freeman. The Council offered several changes to the text and design of the document. The one-pager, meant to educate the public on best practices for making donations to organizations, will be revised and shared with the Council members again for review. The Council also requested that focus groups with senior citizens be convened to provide feedBack to top. In addition, Council member Peter Remington agreed to inquire about some assistance from advertising experts on the language and design. Attached is the first draft presented to the Council.
Agenda item #4
Sam Singh, Michigan Nonprofit Association, provided an overview for the Council regarding the Michigan Nonprofit Association’s work to create benchmarks or standards for nonprofit excellence. Singh also mentioned that a few Council members provided feedBack to top on the standards prior to the meeting, including Ralph Rumsey, Susan Perlin and Chris Nelson. Council members were in favor of the concept of standards for nonprofit excellence and requested that Singh report on the progress of the project at the July meeting. However, members indicated that the document should reference what aspects of the standards are truly best practices and what are required by law. Attached are the materials provided by Singh at the meeting.
Agenda item #5
The following is a list of next steps as determined by the Council:
- Provide information to the Council regarding existing nonprofit standards in other states and government oversight of nonprofits in these states.
- Organize a work group from the Council regarding SB 1115, revision to the Charitable Organization and Solicitation Act. Volunteers for the sub committee included Delois Caldwell, Chris Nelson, Libby Cherin, Rob Collier, Sam Singh and Sandra Cotter.
- Prepare an update for the next meeting regarding efforts to revise the IRS Form 990.
- Compile information regarding other states relevant portions of their Web sites to review for the next meeting.
- Revise the document on wise giving, share with the Council for comment, have the document reviewed by an advertising agency and hold a focus group with senior citizens regarding their understanding of the piece.
January 14 Meeting Summary
Attendees:
Council Members – Susan Broman, Delois Caldwell, Elizabeth Cherin, Rob Collier, Chris Nelson, Susan Perlin, Peter Remington, Ralph Rumsey, William Rustem, Sam Singh.
Staff (Attorney General) – Katharyn Barron, Deena Bosworth, Stewart Freeman, Marion Gorton, Bob Ianni.
Staff ( Michigan Nonprofit Association) – Erin Skene.
Absent:
Council Members – Carol Isaacs, Robert Aronson, Sandra Cotter and Jim Sandy.
Meeting Summary:
The first meeting of the Nonprofit Council for Charitable Trusts was held on Wednesday, January 14, 2004 from 1:00 p.m. to 4:00 p.m. The meeting was held in the G. Mennan Williams Building in Lansing. Due to illness the chair Ms. Carol Isaacs, Chief Deputy Attorney General, was unable to attend. Mr. Robert Ianni, Bureau Chief of the Consumer Protection Bureau of the Attorney General’s office, led the meeting in Ms. Isaacs’ absence.
To orient the Council members on the groups coordinating the Council, Ms. Marion Gorton, Mr. Sam Singh and Ms. Erin Skene provided presentations on the Attorney General Charitable Trust Section and the Michigan Nonprofit Association, respectively. Ms. Gorton shared with the committee that the major roles of the Charitable Trust Section are to 1) administer the law, 2) enforce the law, 3) act as a public repository on Michigan charities, fundraisers and public safety organizations, and 4) provide information to donors. Mr. Singh and Ms. Skene provided an overview of the role of the Michigan Nonprofit Association, which was described as 1) the collective voice of Michigan’s nonprofit sector, 2) a statewide network for the sector, 3) a resource center on effective management practices and 4) an advocate for the nonprofit community.
Next, Mr. Ianni led the Council in a discussion regarding its goals and objectives. Members agreed on the following goals and objectives:
- To provide feedBack to top, as needed, on existing and emerging regulations affecting the nonprofit sector.
- To assist the Attorney General with educating donors and citizens about charities and charitable giving.
- To enhance the effectiveness and efficiency of collective data about charities and fundraisers.
- To promote a more accountable, efficient and responsive sector through compliance with relevant regulations and promoting best practices.
In addition, the group expressed interest in:
- Providing comment to the IRS on revisions to the Form 990.
- Developing a “one-pager” on suggestions for making wise donations.
- Creating/adopting standards or benchmarks for nonprofits to follow regarding best practices in nonprofit management.
- Enhancing the Attorney General’s Web site to provide additional information for donors and nonprofits.
- Reviewing language used by the Attorney General’s office in communications to charities and fundraisers to promote accountability and efficiency.
- Communicating with nonprofits regarding suggestions for identifying and entering into a contract with a fundraiser.
Also during the meeting, Attorney General Mike Cox introduced himself to the Council and stated his support for the group. Based on the interest in the issues discussed, participants indicated that they would like to meet on a quarterly basis.
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