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Attorney Audrey Chism from Chism Law Firm discusses how nonprofits can effectively accept donations, especially for those seeking 501(c)(3) tax-exempt status. She emphasizes the importance of providing donors with a receipt that includes the donor's name, the amount donated, the date of the donation, and the purpose of the funds. Chism notes that many donations are processed online, making it easier to manage and track contributions through websites and merchant processors. This ensures that nonprofits are compliant while also fostering transparency and accountability with donors.