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The author has seen too many nonprofit corporations improperly formed and maintained. Some failed to file for tax-exempt status after incorporation; some failed to hold annual meetings and file annual reports; some failed to prepare meeting minutes and maintain records; and some failed to follow statutory procedures. Failure to comply with the basics of nonprofit corporation law can result in real estate title problems, litigation, taxes, penalties, and potential personal liability.
This book provides a step-by-step process with forms and checklists for forming and maintaining Florida nonprofit corporations to avoid these problems. It is primarily directed to lawyers because Florida nonprofit corporations are legal entities created under the Florida Not For Profit Corporation Act, so having a law degree really should be a prerequisite to forming and maintaining nonprofit corporations.
However, the author realizes that we live in an age where nonlawyers freely access these materials on the Internet, so he has written this book in plain language that does not require a law degree to understand. But his message for nonlawyers reading this book is to be sure to engage a Florida-licensed lawyer on their behalf to review any document before it is signed or filed.
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Catherine B. Martin has graciously allowed reprinting some of her writings on nonprofit organizations, which appear in this book as the initial chapter Background Concepts for Nonprofit Corporations. She attended Ohio University, University of Pittsburgh, and Stetson University, earning a bachelor’s degree in psychology and a master’s degree in business administration.
James W. Martin holds a B.S. degree (Mathematics) from Stetson University and a J.D. degree from Stetson University College of Law. He is Board Certified in Real Estate Law by The Florida Bar. For over forty years, Martin’s legal practice areas have been real property, wills, trusts, probate estates, corporations, nonprofits, and business law. In addition to his private law practice, he is an Adjunct Professor of Law at Stetson University College of Law and was inducted into its Hall of Fame. Martin has written eleven books and published over thirty articles on real estate, probate, business organizations, contracts, legal management, legal forms, and nonprofit organizations. More information is available on his website at www.jamesmartinpa.com .
