A nonprofit’s tax-exempt status refers to a number of tax privileges provided by federal and state law. By far the most important is the exemption from income tax. Nonprofits that can satisfy the [...]
California Attorney General Rob Bonta recently announced his sponsorship of proposed legislation to regulate online fundraising in California conducted on charitable platforms such as GoFundMe, [...]
On July 1, 2021, the U.S. Supreme Court struck down a California regulation requiring nonprofits to disclose donor tax information to the state’s Attorney General, ruling that the donor [...]
When protesters show up at the door of your church, it may be difficult to understand that the same laws that protect your right to worship also protect those who act in opposition to your [...]
Fundraising is a major ongoing activity at most nonprofits, so it is not unusual for a nonprofit to want to work with a third party that can relieve them of much of the heavy lifting. However, [...]
It is not unusual for a donor to request that their donation be used for a specific church program or initiative like a building fund or a mission trip. And in order for that donation to be [...]
Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), companies or organizations that were shut down or suffered a 50% reduction in revenue due to a COVID-19-related federal, [...]
Recently, the Massachusetts Supreme Judicial Court (SJC) ruled that the “ministerial exception” to anti-discrimination laws does not protect a Christian college from a professor’s lawsuit [...]
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, [...]