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 ...

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 Q&A: Can a Nonprofit Hold a Raffle? What are the Nonprofit Raffle Rules?

January 15, 2018 By Mollie Cullinane

What regulations and rules do nonprofit tax-exempt organizations need to follow in holding a raffle? Raffles are a common fundraising activity, but is your nonprofit complying with the ...

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 ...

Can our Nonprofit Change Its Mission Statement? Who to inform after a change?

March 26, 2017 By Mollie Cullinane

Is your nonprofit ready to change or amend its mission statement? A mission statement sets out what your organization does and whom it serves. It is important that your nonprofit's activities tie ...