Q: We are a non profit organization that our mission is to raise funds for Guam's children in Need.

A: Here are some suggestions for modifying your bylaws and practices to ensure compliance with IRS rules for 501(c)(3) nonprofits while still furthering your charitable mission:

1. Review and update your mission statement in the bylaws to clearly articulate your organization's charitable purpose of helping children in need on Guam. Ensure all activities align with this exempt purpose.

2. Specify in the bylaws that funds raised and donations received will be used exclusively for charitable purposes that benefit the public good, not private interests. Avoid any practices that could be seen as benefiting insiders or specific individuals.

3. Establish a gift acceptance policy in the bylaws with objective criteria for determining what types of gifts are appropriate to give to organizations serving children. Focus on items that provide direct educational, health, or quality of life benefits to kids rather than items the organizations should be providing themselves. Get board approval for the policy.

4. Consider pivoting from just Christmas gifts to a year-round gift-giving program focused on essential items and enrichment opportunities for underserved children. This furthers your exempt purpose more comprehensively.

5. Implement strong financial controls and keep detailed records of all income and expenses. Produce annual financial reports and file required Form 990s.

6. Avoid any campaign activities or substantial lobbying efforts. Focus advocacy on your core issues in a limited, nonpartisan way.

7. Consider engaging legal counsel to review proposed bylaw changes before adopting them.

The key is ensuring your activities are exclusively focused on helping children in need, with funds raised going solely toward that charitable purpose. Let me know if you need any other guidance!