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List of Forms by Chapter
Chapter 1 — Organizing an Illinois Not-for-Profit Corporation
I. Introduction
III. [1.5] Charitable Trust Law in Illinois
IV. [1.11] Other Statutes and Considerations Affecting Not-for-Profit Corporations
V. Organizing a Not-for-Profit Corporation
VI. Special Considerations
VII. Initial Operations
VIII. Ongoing Corporate Requirements
IX. [1.98] Initial Governmental Registrations
X. [1.109] Other Forms Related to the General Not For Profit Corporation Act
XII. Appendix
Chapter 2 — Tax Considerations
I. Scope of Chapter
II. Advantages of Establishing Exemption
III. Not-for-Profit Organizations Exempt from Federal Income Tax — Charitable, Educational, Religious, Literary, and Scientific Organizations
IV. [2.57] Private Foundation Rules
V. Organizations Described in Sections Other than §501(c)(3)
VI. Taxation of Business Income
VII. New Excise Taxes Imposed by Tax Cuts and Jobs Act of 2017
VIII. Acquiring Tax-Exempt Status
Chapter 3 — Operating Considerations
II. Membership
III. Meetings of Members
IV. Board of Directors
V. Officers
VII. Amendment of Articles of Incorporation
X. Incurring Debt
XIII. Miscellaneous Special Statutes
XIV. Annual Report
XV. Foreign Not-for-Profit Corporations
Chapter 4 — Directors’ and Officers’ Liability
IV. [4.4] Legal Responsibilities of Directors and Officers
V. [4.23] Limitations on Liability
X. Appendix
Chapter 5 — Employment Issues
II. Classification of Employees
III. Compensation and Benefits
IV. Liability Issues
V. Employment-Related Insurance
VI. Personnel Practices for Employees and Volunteers
VII. [5.40] Employment-Related Laws
VIII. [5.105] Churches and Other Religious Organizations — Federal Law Regarding Clergy and Church Employees
Chapter 6 — Merger and Consolidation, Domestication and Conversion, Sale of Assets, and Dissolution
I. Scope of Chapter
II. Merger and Consolidation
III. Conversion and Domestication
IV. Sale, Lease, or Exchange of Assets
V. Dissolution, Liquidation, and Distribution of Assets
Chapter 7 — Government Regulation
I. [7.1] Scope of Chapter
II. Attorney General
III. [7.69] Illinois Department of Revenue
IV. Federal Trade Commission
V. [7.89] Municipal and County Government Regulation
Chapter 8 —State Property and Sales Tax Exemptions
III. Constitutional and Legislative Authorization for Exemptions
IV. State Property Tax Exemptions
V. State Sales Tax Exemptions — Retail Purchases and Sales
Chapter 9 — Homeowners’ Associations
II. Legal Basis of the Homeowners’ Association
Chapter 10 — The Dos and Don’ts of Not-for-Profit CorporationsDavid L. Bea is a Partner at Bea & VandenBerk Attorneys at Law in Chicago, where he focuses his practice on nonprofit organization and publishing law. He is an Advisory Board member of the Axelson Center for Nonprofit Management and former Chair of the Exempt Organizations Subcommittee of the Chicago Bar Association. He was Cabrini Green Legal Aid Board Member in 1997 – 2017 and a Glessner House Museum Board Member in 1999 – 2017. Mr. Bea received his J.D. from DePaul University College of Law.
Tempia A. Courts is a Partner at MacDonald, Lee & Senechalle, Ltd., in Hoffman Estates, where she focuses her practice on not-for-profit, church, business, and corporate law. She is a member of the American and Illinois State Bar Associations. She was the 2022 Volunteer of the Year for the Hoffman Estates Chamber of Commerce & Industry. Ms. Courts received both her B.A. and her J.D. from the University of Illinois, where she was honored by the President’s Award Program, received the Dean S. Dorman Award, and was recognized for Best Oral Argument, Civil Rights Moot Court.
Jonathan T. Howe is President and Founding Partner at Howe & Hutton, Ltd., in Chicago, where he concentrates his practice in the representation of not-for-profit and related organizations, including those in the travel, tourism, hospitality, incentive, meetings, and tradeshow industries worldwide. He is a member of the American, Illinois State, and Chicago Bar Associations. Mr. Howe received his B.A. from Northwestern University and his J.D. with highest distinction from Duke University School of Law.
Omar K. Malik is a Principal at Kovitz Shifrin Nesbit in Chicago, where he focuses his practice on the representation of condominium, homeowners, and townhome community associations. He has been a member of the Chicago Bar Association’s Real Property Law — Condominium Law Subcommittee since 2016, and he served as Cochair in 2022. Mr. Malik received his B.A. from the George Washington University School of Business and his J.D. from the University of Miami School of Law.
Daniel J. Mays is a Partner at Bea & VandenBerk Attorneys at Law in Chicago, where he focuses his practice on nonprofit organization, tax-exempt organization, intellectual property, and publishing law. Mr. Mays received his B.A. from Calvin College and his J.D. from Baylor Law School.
Elizabeth M. Mills is President of Elisabeth M. Mills P.C. in Woodstock, where she focuses her practice on health law and tax-exempt organizations. She is a Fellow of the American Health Law Association and a member of the Tax Section of the American Bar Association. Ms. Mills received her B.A. with highest distinction from the University of Kansas; her M.S. from the Harvard T.H. Chan School of Public Health; and her J.D. cum laude, Order of the Coif, from Northwestern University Pritzker School of Law.
James H. Pluymertis Of Counsel to MacDonald, Lee & Senechalle, Ltd., in Hoffman Estates, where he focuses his practice on employment law, church and not-for-profit law, mediation, and arbitration. He is a member of the Kane County Bar Association and the Christian Legal Society. Mr. Pluymert received his undergraduate degree from Calvin College and his J.D. from DePaul University School of Law.
Ala Salameh is an associate at Seyfarth Shaw LLP in Chicago, where she focuses her practice on labor and employment law. She is a member of the Cook County, Arab American, and Muslim Bar Associations. Ms. Salameh received her B.A. from Northwestern University and her J.D. cum laude from Loyola University School of Law.
Joshua A. Weinstein is a Principal at Kovitz Shifrin Nesbit in Mundelein, where he focuses his practice on condominium homeowners’ association law. He is a member of the American, Illinois State, and Chicago Bar Associations. Mr. Weinstein received his B.A. from the University of Illinois at Urbana-Champaign and his J.D. from Chicago-Kent College of Law.
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