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From: Janna Bennington Larson <>
Subject: [APG] Conflict of interest
Date: Fri, 06 Apr 2001 10:40:51 -0700

I received a response to my letter to the IRS referring to services by
professionals to non-profit organizations.

1) There was a question whether members or Board members of a non-profit
organization could be paid for services rendered to the organization. The
IRS code says "services rendered" may be paid for. The IRS
response: "Services rendered are not limited to expenses for concrete
items. You may pay a reasonable hourly fee to lecturers."

2) It was also stated that it may be a conflict of interest in asking a
professional genealogist to provide services rendered to an
organization. The IRS response: "Asking a professional in the field to
teach will not be operating for the purpose even if the professional may
obtain a client through this activity, so long as it is not your purpose to
provide the professional with an opportunity to solicit business. If you
ask the professional to teach because he is qualified to teach the course
you wish to offer, and a member of the audience subsequently seeks out his
professional services, the benefit to the professional, while resulting
from his activity on your behalf, is incidental to the accomplishment of
your exempt purposes. Incidental private benefit will not adversely affect
your exempt status."

The IRS finally remarks, "This is not a private letter ruling. It is the
informed opinion of the undersigned, in no ways binding upon the Service."
and is signed "Grant Herring, Exempt Organizations Agent."

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• [APG] Conflict of interest by Janna Bennington Larson <>