To submit this form, gather all required documents and information, complete the checklist, and ensure all sections are reviewed and checked off. Submit the completed checklist via email to legal@lexmundiprobono.org or mail it to Lex Mundi Pro Bono Foundation, Attn: Legal Audit, 3900 University Blvd. West, Suite 300, Bethesda, MD 20814. For any queries or further assistance, contact the foundation at support@lexmundiprobono.org. Thoroughly review each section to ensure complete and accurate submission. Keeping a copy for your records is advised.

Ensure to update and review the checklist for any changes in tax laws or governance rules for the years 2024 and 2025.

The purpose of the Lex Mundi Pro Bono Legal Audit Checklist is to help social sector organizations identify key legal considerations to maintain compliance and prevent liability. This checklist guides organizations through various legal aspects including federal tax law, state and local tax, corporate governance, and more. Regular use of the checklist ensures strategic legal planning, risk management, and adherence to legal requirements.

• 1. Form of Organization: Review and discuss the advantages/disadvantages of different organizational forms such as corporation or limited liability company.
• 2. Corporations and Governance: Review articles/certificates of incorporation, bylaws, board and committee structure, state filings, and governance-related policies.
• 3. Federal Tax Law Compliance: Check tax-exempt status, IRS communications, political campaign activities, unrelated business income, and related organizations' activities.
• 4. Other Federal Regulatory Compliance: Review compliance with Foreign Corrupt Practices Act, U.S. trade controls, export controls, economic sanctions, and anti-terrorism laws.
• 5. State and Local Tax: Verify state tax-exempt status, unrelated business income, sales taxes, employment taxes, and other relevant state and local tax filings.
• 6. Fundraising and Access to Capital: Ensure compliance with state fundraising registration, federal tax law requirements, and access to loans and investments.
• 7. Website and Internet: Review website content, trademarks, privacy policy, compliance with IRS lobbying rules, and third-party content consents.
• 8. Intellectual Property: Verify status and protection of trademarks, copyrights, proprietary information, and review agreements relating to intellectual property.
• 9. Document Retention Policies: Check the organization's document retention policy, compliance with grant retention requirements, and policy against altering documents during audits.
• 10. Communications: Review policies on public statements and media interactions.
• 11. Human Resources and Employee Benefits: Review employee manuals, classification of workers, compliance with anti-discrimination laws, employment contracts, and benefits plans.
• 12. Leases: Evaluate lease agreements, compliance with provisions, and option provisions.
• 13. Contracts: Review significant contracts, compliance with representations, internal and external contract review policies, and relationships without written agreements.
• 14. Financial: Review internal/external audit procedures, audit cycles, management letters, and internal control procedures.
• 15. Lawsuits: Check for existing or threatened lawsuits.

Failure to submit this form could result in non-compliance with legal requirements, leading to potential fines, operational disruptions, and legal liabilities.

• Legal Non-compliance: Organizations may face fines and penalties for failing to comply with legal requirements.
• Operational Disruptions: Non-compliance can lead to disruptions in operations and difficulties in obtaining necessary approvals.
• Legal Liabilities: Failure to submit may expose organizations to lawsuits and other legal challenges.

• 1. Regular Compliance Checks: Conduct periodic reviews to maintain compliance with legal requirements.
• 2. Pre-Audit Preparation: Use this checklist to prepare for government or internal audits.
• 3. Risk Management: Identify potential legal risks and take proactive steps to address them.