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Q&A #3 – Is my Board allowed to have virtual meetings?
It is very likely that virtual Board meetings of this type are allowed based on your description of the Bylaws. Unless your Bylaws have specific restrictions, “virtual” attendance at a Board meeting counts as attendance in person, and the meeting is treated the same as any other Board meeting for all purposes (quorum, notice, voting, etc.).
Q&A #2 – Can donors use the charitable deduction for pre-paid fees for events that have been cancelled if the donor lets the organization keep the fees in lieu of a refund?
The IRS has never, to my knowledge, issued guidance on this particular question. But applying fundamental principles of the charitable deduction rules, people who affirmatively decline to receive a refund for cancelled events, and instead let the organization keep the remaining fees, should be able to deduct this portion as a “donation.”
Q&A #1 – Can my nonprofit raise money to help people affected by COVID-19?
Yes, this is generally something that a 501(c)(3) public charity can do so long as proper processes are followed. This is similar to the “benevolence funds” that are often established by churches, community foundations, and other similar types of publicly supported nonprofit organizations.