Welcome to your daily briefing on nonprofit developments in Hawaii. Today we're covering 7 key stories including updates on hawaii nonprofit headlines, background & context. Let's dive in.
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The Hawaii Community Foundation maintains a webpage listing currently open grant opportunities that nonprofits can apply for.
HI nonprofit professionals can access a centralized source of active funding opportunities from one of the state's largest grantmakers.
The Hawaii Attorney General provides an online registry search to find information about charitable organizations, commercial co-venturer agreements, professional solicitors, and professional fundraising counsels authorized to solicit contributions in Hawaii, plus archived financial reports.
Nonprofit professionals in HI can use this tool to conduct due diligence on potential fundraising partners and ensure compliance with state solicitation requirements.
The State of Hawaii's Attorney General office maintains a Tax & Charities Division with information available at its dedicated web page.
Nonprofit professionals in HI rely on this division for regulatory guidance on tax matters and charitable organization compliance.
The State Foundation on Culture and the Arts has published a June 2023 list of federal, state, and other arts and culture funding opportunities.
HI nonprofit professionals can explore multiple grant streams to support their arts and culture programming without searching across scattered sources.
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3 stories
Donor-restricted gifts must be tracked separately and used only for the restricted purpose; using them for general operations — even with intent to "pay back" later — is a fiduciary breach and an audit finding. The most-common fact pattern: cash-flow shortage in operations, restricted-grant balance available, transfer "borrowed" with no formal repayment plan.
State attorneys general have authority over restricted-gift compliance and have pursued individual board members and executives. Auditors are required to disclose restricted-fund violations in the management letter.
Negligent-screening claims arise not from failing to have a screening policy, but from failing to follow the policy that exists. A documented policy with inconsistent enforcement is harder to defend than no policy at all, because the deviation is evidence of negligence.
Insurance carriers tighten coverage on organizations with screening-process gaps. The cost of consistent enforcement is small; the cost of a single uninvestigated incident can close the organization.
The streamlined Form 1023-EZ is available only to organizations meeting specific limits on projected revenue, assets, and activity types. Filing 1023-EZ when ineligible produces a determination that is technically valid but vulnerable to retroactive revocation if discovered. The full 1023 is harder to file but harder to challenge.
Loss of exemption is retroactive to the original determination, exposing the organization to back-tax liability. The eligibility checklist is the only protection.
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