2012 Opinions on DMS Legal Status

https://static1.squarespace.com/static/5b58f65a96d455e767cf70d4/t/5c8f6826ee6eb07b49e01b66/1552902197363/Nonprofit-tool-kit-2018-Revisions-1.24.18-FINAL.pdf

DEFCON 17: Hackerspaces: The Legal Bases https://www.youtube.com/watch?v=v176rvSmXek

IRS's maintaining compliance video: https://www.stayexempt.irs.gov/home/existing-organizations/maintaining-501c3-tax-exempt-status

Important

• "A nonprofit may not redirect the use of funds donated or raised for one purpose to a different purpose. If a donor gives money for a specific purpose, a nonprofit cannot use the funds for a different purpose. If a nonprofit wants to redirect such funds, it must obtain permission from the donors or file suit seeking permission from a judge and give notice to the Texas Attorney General of the suit."
• These documents clarify disclosure and acknowledgement requirements for donors:
  • http://www.irs.gov/pub/irs-pdf/p1771.pdf
  • https://atrium.schoolfactory.org/spacefed/sponsorfaq