Can a 501(c) organization sell property and charge interest on a loan?

Full question:

Is a 501(c) organization allowed to sell property and finance the loan and charge interest? The money from the sell of the property would be put back into the work of the ministry.

  • Category: Corporations
  • Subcategory: NonProfit Corporation
  • Date:
  • State: Georgia

Answer:

A 501(c) organization can sell property and finance a loan, including charging interest. According to Georgia statutes, corporations have broad powers that allow them to engage in various transactions, including selling, leasing, or otherwise disposing of property (Ga. Code Ann. § 14-3-1201). They can also lend money and secure obligations with their property (Ga. Code Ann. § 14-3-860). However, if the transaction involves a significant portion of the corporation's assets, it may require approval from the board of directors and possibly the members, depending on the organization's bylaws (Ga. Code Ann. § 14-3-1202). Therefore, as long as the organization follows the necessary legal procedures and uses the proceeds for its ministry work, it is permitted to engage in these activities.

This content is for informational purposes only and is not legal advice. Legal statutes mentioned reflect the law at the time the content was written and may no longer be current. Always verify the latest version of the law before relying on it.

FAQs

501(c)(3) organizations must adhere to strict financial rules. They cannot distribute profits to individuals and must use their income to further their charitable purposes. Additionally, they must maintain accurate financial records and file annual returns with the IRS, such as Form 990. Fundraising activities must also comply with state laws, and any income generated should be reinvested into the organization's mission. Failure to comply with these rules can jeopardize the organization's tax-exempt status. *Legal statutes mentioned reflect the law at the time the content was written and may no longer be current. Always verify the latest version of the law before relying on it.*