When forming a new nonprofit organization, what are the legal issues one should think about? Are there different types of nonprofit corporations? What should be included in organizational documents such as the Articles of Incorporation and the Bylaws? What are the fiduciary duties of directors of a nonprofit organization? The webinar below addresses the following […]
Entries Tagged as 'California nonprofit law'
Formation of A Charitable Nonprofit Entity
October 22nd, 2015 · Comments Off on Formation of A Charitable Nonprofit Entity · Articles of Incorporation, Board of Directors, Bylaws, California nonprofit law, Fiduciary Duties, Governance
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Expanding Permissible Titles for Chair of the Board of Nonprofit Corporations
August 4th, 2015 · Comments Off on Expanding Permissible Titles for Chair of the Board of Nonprofit Corporations · California nonprofit law
Is there anything more annoying that getting a “bounced” filing from the Secretary of State? Never mind the difficulty in getting all the required signatures, including the hard-to-reach chairperson of the board. Then the Secretary of State’s transmittal form letter tells you the document is being returned because the title on the document was “chair” […]
Public Charities, Schedule B and California Attorney General
July 16th, 2015 · Comments Off on Public Charities, Schedule B and California Attorney General · California Attorney General, California nonprofit law, Registry of Charitable Trust, state compliance
To maintain registered status with the California Attorney General/Registry of Charitable Trusts, nonprofit organizations must file an annual report with that office. Charities also must include a copy of the tax return filed with the IRS. Schedule B is an attachment to Form 990. A nonprofit identifies on Schedule B the names of its major […]
Tags:Attorney General·charitable organizations·Form 990·Schedule B
Forming and Representing Nonprofit 501(c)(3) Organizations Seminar
March 30th, 2015 · Comments Off on Forming and Representing Nonprofit 501(c)(3) Organizations Seminar · California Exempt Status, California nonprofit law, Form 990, Governance
Please join us as we discuss the process of forming a Nonprofit Corporation in the state of California. This seminar will cover the following topics: ● What is a Nonprofit Corporation? ● Formation of a California Nonprofit ● Applying for Tax-Exemption, Federal (Form 1023 and 1023-EZ) ● Applying for Tax-Exemption, California (Form 3500 or 3500A) […]
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New UCLA Extension Class: Tax Reporting and Governance for Nonprofit Organizations
March 2nd, 2015 · Comments Off on New UCLA Extension Class: Tax Reporting and Governance for Nonprofit Organizations · California Exempt Status, California nonprofit law, Federal Income Taxes, Governance, intermediate sanctions, Loss of Tax-Exempt Staus, policies and procedures, Private foundations, tax exemption, tax returns
Designed for CPAs, Enrolled Agents, tax managers, controllers, trustees, financial planners, and executive directors, this 12 meetings course presents tax-related guidelines and key issues for nonprofit organizations. Topics covered include a step-by-step process for corporate formation and application for recognition of tax-exempt status, unrelated business income, taxation of commercial activities conducted through joint ventures and […]
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Flexible Purpose Corporations and Benefit Corporations – Resources
February 8th, 2012 · Comments Off on Flexible Purpose Corporations and Benefit Corporations – Resources · California nonprofit law, Uncategorized
Two new corporate entities in California became possible because of legislation sign in October, 2011; the new entities exist as of January 1, 2012. Flexible Purpose Corporations were enacted into law with SB 201. See the following link. Benefit Corporations were enacted into law with AB 361. See the following link. These new entities have […]
California Secretary of State – Business Filing Backlog and Business Information Modernization
December 10th, 2010 · Comments Off on California Secretary of State – Business Filing Backlog and Business Information Modernization · California filings, California nonprofit law
The following e-mail was sent by California Secretary of State to attorneys on December 2, 2010 concerning the business filing backlog: In October, businesses and organizations throughout California were kind enough to support my efforts to speed up the business filing process at the Secretary of State’s office. My Business Information Modernization (BIM) Proposal received overwhelming bipartisan support […]
Filing of Schedule B of Form 990 with the Attorney General
October 7th, 2010 · Comments Off on Filing of Schedule B of Form 990 with the Attorney General · California nonprofit law
The question is disclosure of donor names on Schedule B of Form 990. The Treasury Regulation instructs that the names and addresses of contributors shall not be made available for public inspection. Treas. Reg. § 301.6104(b)-1(b)(1) “The names and addresses of contributors to an organization other than a private foundation shall not be made available […]
Tags:Attorney General·charitable organizations·Nonprofit Integrity Act of 2004
Changes to Corporations Code for Nonprofit Organizations
October 31st, 2009 · Comments Off on Changes to Corporations Code for Nonprofit Organizations · California nonprofit law
Governor Schwarzenegger signed AB 1233, which is based on an Affirmative Legislative Proposal of the Nonprofit Committee. The law makes a number of changes to the California Corporations Code as applied to nonprofit corporations and unincorporated associations. These changes concern the designation of certain persons as directors, the termination of individual approval rights for changes […]
Tags:charitable organizations·Governance·nonprofit·Nonprofit Integrity Act of 2004
New Law for Charity “Poker Night” Fundraisers
October 21st, 2009 · Comments Off on New Law for Charity “Poker Night” Fundraisers · California nonprofit law, Charity
Casino night charity fundraisers can be fun, exciting, and lucrative, but until recently they have been illegal. This changed starting January 1, 2007, when a new California law was enacted that allows certain nonprofit organizations that have been in existence for at least three years to hold “charity poker night” fundraisers. Before buying your chips, […]
Tags:"poker nights"·casino nights·fundraiser·Gambling Control Act·nonprofit