In July the Treasury Department and IRS announced a significant change to the reporting requirements for nonprofits that meet the requirements to be treated as a social welfare organization under [...]
Nonprofits decide to change their names for lots of different reasons. Perhaps the old name no longer reflects the core mission or values of an evolving organization. Or perhaps the old name has [...]
Raffles are a popular and effective way to raise money for causes. Among other things, raffles can expand the potential pool of donors to an organization. Individuals may like the idea of giving [...]
Churches are sometimes tempted to lend their support to political candidates with whom they share common values or interests. But U.S. tax law restricts the kinds of political speech churches and [...]
Over the past few issues of the newsletter, we have provided excerpts from our upcoming book on managing the nonprofit organization. We are providing an advance look at the part of the book that [...]
Every nonprofit in California must register with the state attorney general’s office. The purpose of registration is to assist the state’s efforts to monitor nonprofits’ compliance with the rules [...]
Every legal entity organized in California must comply with certain reporting rules. Compliance with reporting rules is important for a variety of reasons. In the nonprofit realm, compliance can [...]
A nonprofit that plans to do political work—lobbying, proposing legislation, and so on—can receive tax-exempt status from the IRS and state tax authorities as a social welfare organization. At [...]
Copyright law intersects with church governance in a number of important ways. Sermons and other forms of oral or written ministry are subject to copyright. As is the music performed by a church [...]
Regardless of how a church is organized, whether as a nonprofit association or corporation, it should have a governing document that sets out the basic features of its management. Unincorporated [...]