Copyright duration depends on many factors. Key factors used to determine the duration of your copyright protection include:

1. When did you create the work?
2. When did you register the work?
3. Did you publish the work?
4. Was the work published before or after 1978?
5. Is the work anonymous or a work made for hire?

See the following links from the US Copyright Office for more information:

How Long Does Copyright Protection Last? www.copyright.gov/help/faq/faq-duration.html

Duration of Copyright: Provisions of the Law Dealing with the Length of Copyright Protection
www.copyright.gov/circs/circ15a.html

Please contactus@dandridgelaw.com should you have any questions regarding this post or our services.

Labels: copyright duration, copyright protection

If you and/or your business are making year-end contributions to charity, you must keep in mind certain tax law provisions. Provisions regarding proper reporting for individual and business taxpayers and certain Individual Retirement Arrangement (IRA) owners seeking to claim tax deductible donations are of special interest. The IRS offers valuable tips on these provisions in its newsroom article, “IRS Offers Tips for Year-End Donations” at http://www.irs.gov/newsroom/article/0,,id=201076,00.html.

Firstly, the IRS describes provisions outlining rules for donating clothing and household items, and guidelines for monetary donations. To help taxpayers plan their holiday-season and year-end giving, the IRS offers the following useful reminders:

• Contributions are deductible in the year made.
• Check that the organization is qualified. Only donations to qualified organizations are tax-deductible. The searchable online listing of qualified organizations can be found at IRS.gov under Search for Charities.
• For individuals, only taxpayers who itemize their deductions on Form 1040 Schedule A can claim deductions for charitable contributions.
• For all donations of property, including clothing and household items, get from the charity, if possible, a receipt that includes the name of the charity, date of the contribution, and a reasonably-detailed description of the donated property.
• The deduction for a motor vehicle, boat or airplane donated to charity is usually limited to the gross proceeds from its sale.
• If the amount of a taxpayer’s deduction for all noncash contributions is over $500, a properly-completed Form 8283 must be submitted with the tax return.

Secondly, the IRS details provisions regarding how IRA owners, age 70 ½ or over, may contribute up to $100,000 per year to an eligible charitable organization tax-free. See IRS Publication 590, Individual Retirement Arrangements (IRAs), for more information on qualified charitable distributions at: http://www.irs.gov/pub/irs-pdf/p590.pdf.

Another useful resource is the online mini-course, "Can I Deduct My Charitable Contribution?" (a 20-minute presentation) found at: http://www.stayexempt.org/mini-courses/canIDeduc/player.html

Please contactus@dandridgelaw.com should you have any questions regarding this post or our services.

Labels: charitable contribution, charitable distribution, charitable donation, IRA, IRS, tax deductible donation, tax exempt organization

The filing fee a trademark owner pays to the United States Patent and Trademark Office (USPTO) is based on the number of classes of goods and/or services for which the mark is being registered for protection. The different classes of goods and/or services categorize specific uses of the mark. As a result, the more uses your mark has, the more classes you will have to register it under for an all-inclusive protection of your mark. For example, if you use your trademark in identifying a certain service and you also use the mark on goods for sale, then the trademark owner will have to pay for protection in at least two classes of trademark protection. The filing fee for a paper trademark application is $375.00 per class. The filing fee for an electronic trademark application is $325.00 per class.

See the following USPTO links for additional information:

Trademark Processing Fees

What are the different classes of goods and services?

Please contactus@dandridgelaw.com should you have any questions regarding this post or our services.

Labels: trademark, trademark application, trademark class, trademark filing fees, trademark registration

The IRS Tax Exempt Organizations Division has recently made available on their website a list of valuable resources to help managers, founders, board members and organizers of new nonprofit organizations learn more about tax exemption issues. The resource list entitled, “ABC’s for Exempt Organizations” may be found at http://www.irs.gov/charities/article/0,,id=187787,00.html. Resources include:

• Life Cycle of an Exempt Organization Helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS. Separate life cycle sites are provided for different types of nonprofit organizations.
• Applying for Tax-Exempt Status (brochure) Criteria and procedures for applying for 501(c)(3) tax-exempt status.
• Compliance Guide for 501(c)(3) Public Charities (brochure) Activities that may jeopardize a charity's exempt status, federal tax filings, recordkeeping, changes to be reported to the IRS, required public disclosures, and IRS resources. Separate guides are available for private foundations.
• Frequently Asked Questions About Tax-Exempt Organizations
• EO Forms and Publications IRS forms, publications, and internal training materials relating to tax-exempt organizations.
• Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations.
• Schedule of Events Workshops and conferences for exempt organizations.
• On-Line Workshops and Mini-Courses An on-line version of IRS workshop for small and mid-sized exempt organizations, and mini-courses on applying for exemption, foundation status, annual return preparation (Form 990), deductibility of contributions, and resources for exempt organizations.
• Retirement Plan Information for Exempt Organizations Information and resources for tax-exempt organizations interested in establishing retirement plans for employees.
• Exempt Organizations Products and Services Navigator (brochure) Resources for exempt organizations.
• Annual Electronic Filing Requirement for Small Exempt Organizations Form 990-N (e-Postcard)

Labels: 501c3, attorney, IRS, lawyer, nonprofit, tax exempt, tax exempt status

In today's high-tech world more and more people have business and personal websites. Some people use ready-made templates and others are created by site owners and web designers. What types of website items warrant copyright protection? The following links provide some answers:
www.copyright.gov/help/faq/faq-protect.html
www.copyright.gov/circs/circ66.pdfwww.piercelaw.edu/thomasfield/ipbasics/copyright-on-the-internet.php

Please contactus@dandridgelaw.com should you have any questions regarding this post or our services.

Labels: attorney, copyright, copyright protection, lawyer, Website