Nonprofit Law Insights

Nonprofit governance failures in New York and New Jersey expose directors to personal liability, Attorney General investigations, and organizational dissolution. The most common failures involve breach of fiduciary duty through inattention, improper related-party transactions under NPCL § 715, procedural defects in elections and removals, and inadequate financial oversight — most of which are preventable through disciplined board practices and current governing documents.

This article explains how internal governance documents—bylaws, operating agreements, and certificates—interact with state laws in New York and New Jersey. It highlights how default and mandatory statutes affect corporations, LLCs, and nonprofits, and why clear, up-to-date governance documents are essential for avoiding disputes and ensuring effective management.

Nonprofits must register before soliciting donations in both New York and New Jersey.
This guide from Good Pine P.C. explains how to register with the N.Y. Attorney General’s Charities Bureau and the N.J. Division of Consumer Affairs, outlines key filing differences, and offers compliance tips for organizations fundraising in both states.

New York’s N-PCL § 715-A requires every nonprofit to adopt a written Conflict of Interest Policy, with annual disclosures and documented recusals.
New Jersey law does not mandate such a policy but strongly encourages it under best practices.
This guide from Good Pine P.C. explains each state’s expectations and how to build a compliant policy that protects your organization and its board.

Every nonprofit must decide whether it will be membership-governed or board-governed. In membership nonprofits, voting members elect the board and influence key decisions. In board-governed organizations, the board holds all authority. This guide from Good Pine P.C. explains the legal distinctions, pros and cons, and governance considerations under New York and New Jersey law to help you choose the right model.

Many nonprofit organizations confuse the roles of officers and directors, even though the law draws a clear line between them. Directors (or trustees) govern — setting mission, policy, and oversight — while officers manage the organization’s daily operations. This guide from Good Pine P.C. explains the legal distinctions, fiduciary duties, and best practices for defining authority within nonprofit structures in New York and New Jersey.

This article explains the legal distinctions between public charities, private foundations, and membership nonprofits under New York and New Jersey law and the Internal Revenue Code. It covers IRC Section 509 classification, the public support tests under Sections 509(a)(1) and 509(a)(2), excise tax and distribution requirements for private foundations under IRC Sections 4940 and 4942, 501(c)(4) and 501(c)(6) membership structures, and state formation and charitable registration requirements under N-PCL Section 702(a) and N.J.S.A. 15A:6-2(a).