Nonprofit and religious organizations who engage in charitable fundraising must follow all relevant state rules and guidelines. These rules can vary depending on the type of fundraising involved [...]
In July 2021, the U.S. Supreme Court issued its decision in Americans for Prosperity Foundation v. Bonta (AFPF), which invalidated California’s donor disclosure law for charities. The California [...]
Nonprofit organizations may consider various types of insurance to minimize risk to the organization, its officers, and its board members. As you operate your nonprofit organization, insurance [...]
Assembly Bill 5 (AB 5) codified a 2018 California Supreme Court decision that defined whether workers are classified as employees or independent contractors. AB 5 went into effect by amending [...]
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 [...]