About Mollie Cullinane

Mollie Cullinane is an attorney who works with nonprofits and social enterprises, from emerging local charities, professional athletes' foundations, and international organizations. She is a Texas Super Lawyer – Nonprofit Law (Thomson Reuters, 2012 - 2014). She also serves as a professor at Texas Lutheran University, teaching “Social Entrepreneurship and Nonprofits." LEARN MORE

Nonprofit Law Basics: Do Nonprofits File Tax Returns? What is a 990?

February 4, 2019 By Mollie Cullinane

Do nonprofits file tax returns? Most nonprofit tax-exempt organizations are required to file annual tax returns with the IRS. Even though most tax-exempt nonprofit organizations do not pay federal ...

Nonprofit Q&A: What needs to be included in our Nonprofit Board Minutes?

July 15, 2018 By Mollie Cullinane

Does your nonprofit keep excellent minutes of board meeting? While nonprofits must balance multiple priorities, keeping accurate board meeting minutes should be at the top of that list. What are ...

Implications of the Tax Cuts and Jobs Act on Tax-Exempt Organizations

March 12, 2018 By Mollie Cullinane

Just because you’re tax-exempt doesn’t mean you’re exempt from tax laws. In fact, it’s quite the contrary! When there is major sweeping change to national tax laws, many organizations are left ...

Nonprofit Law Basics: What Records Does a Nonprofit Need to Keep?

January 5, 2018 By Mollie Cullinane

Tax-exempt nonprofit organizations need to keep correct and complete records of important accounts. Specific items vary by state corporate law and according to the specific tax-exempt section assigned ...

How to make your donation count on #GivingTuesday and beyond

November 27, 2017 By Mollie Cullinane

#GivingTuesday is a global day of giving. Celebrated on the Tuesday following Thanksgiving and the shopping events Black Friday and Cyber Monday, #GivingTuesday kicks off the charitable ...

Year-End Legal Checklist: Annual Meeting, Donor Acknowledgements, 990s, Grant Reports, State Reports

November 1, 2017 By Mollie Cullinane

We're making a list...checking it twice! A legal checklist, of course. There are several items your nonprofit needs to complete by year end. Here are some items for nonprofits to check-off the ...

Ready to start a nonprofit? What do I need to consider before starting a new nonprofit organization?

May 8, 2017 By Mollie Cullinane

Starting a new nonprofit organization can be fulfilling experience as you work to address pressing issues affecting your community. We know that there are many questions in the formation stages of a ...

How to Set Up a Non Profit with 501(c)(3) Status

May 5, 2017 By Mollie Cullinane

Setting up a new nonprofit organization with tax-exempt status can be an overwhelming process - with state formation filings, state tax applications, IRS filings, and more. Lengthy paper work. ...

What is the difference between nonprofit and tax-exempt?

April 30, 2017 By Mollie Cullinane

What is the difference between nonprofit and tax exempt? I hear a lot of people (even in the nonprofit sector) mixing up the terms "nonprofit" and "tax-exempt." Just because your organization is a ...