Nonprofits are prohibited from having a substantial part of their activity devoted to political lobbying. To determine what constitutes a “substantial part,” the IRS uses a “facts and [...]
There are three types of nonprofit corporations recognized in California: religious, public benefit, and mutual benefit. While all three are different when it comes to their activities, missions, [...]
Paying careful attention to factors that may compromise an organization’s financial integrity can often take a back seat to more immediate issues. However, the cost of compromising that integrity [...]
Church employees and volunteers are entrusted with the safety and wellbeing of the congregation. It is essential that the church take formal steps to ensure that its staff is appropriately [...]
Federal Judge Tells California to Provide Evidence Supporting Its COVID-19-Related Church Occupancy Cap
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On December 3, 2020, the U.S. Supreme Court rejected a California court’s denial of a request for injunctive relief from South Bay United Pentecostal Church and sent the case back to a lower [...]
Conflicts can arise whenever a nonprofit’s directors’ personal interests are impacted by decisions they make on behalf of the nonprofit. Undisclosed or unresolved conflicts can lead to serious [...]
On February 27, 2021, the U.S. Supreme Court ordered Santa Clara County, California, to allow indoor worship services while the county’s restrictions are being challenged in federal court. A [...]
The American Rescue Plan Act (ARPA), signed into law by President Biden on March 11, 2021, added another $1.9 trillion in COVID-19 relief for individuals and organizations, including — in [...]
Many nonprofits choose to incorporate as a nonprofit corporation. One good rationale for doing this is the more robust personal liability protections that a corporation offers to its directors. [...]
The U. S. Supreme Court recently agreed to hear a legal challenge to California’s requirement that 501(c)(3) organizations provide a list of their major donors to the California Attorney General [...]