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, [...]
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, [...]
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 [...]
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 [...]
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 [...]
Volunteers provide invaluable services to many nonprofits that often look for ways to reward those volunteers for their services. While certain perks such as free meals at meetings or events [...]