Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Entries Tagged as 'Attorney General'

How to Rescue a Troubled Nonprofit: California Considerations

February 8th, 2017 · Comments Off on How to Rescue a Troubled Nonprofit: California Considerations · California Attorney General enforcement, California Exempt Status, reinstating California exempt status, restoring good standing with CA Secretary of State

Did your nonprofit organization lose its California tax-exempt status? It the organization suspended with California Secretary of State? Has the organization been suspended by the California Attorney General? What needs to be done to reinstating the exemption for California income tax purposes? How does one restore “good standing” status with the California Secretary of State? […]

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Legislative Alert Assembly Bill 2855 Charitable Solicitations: Financial Disclosures

April 8th, 2016 · Comments Off on Legislative Alert Assembly Bill 2855 Charitable Solicitations: Financial Disclosures · AB 2855, charitable solicitations, financial disclosures, Form 990

AB 2855 is a bill that adds Section 17510.86 to the California Business and Professions Code which will impose financial disclosure requirements on nonprofits and significant enforcement provisions. The bill has (a) requirements related to a charity’s web site and (b) a required disclosure statement. Web Site Requirements. This bill would require an Internet web […]

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Multistate Registration Filing Portal for Nonprofit Organizations: Request for Information

February 19th, 2016 · Comments Off on Multistate Registration Filing Portal for Nonprofit Organizations: Request for Information · Charity, Multistate Registration, Request for Information, Single Portal Initiative, state compliance

California is part of a pilot project to simplify registration burdens on nonprofits.  The Multistate Registration and Filing Portal, Inc., a Delaware nonprofit corporation (MRFP), working with the National Association of State Charities Officials (NASCO), and the National Association of Attorneys General (NAAG) are in the process of developing an online system that will allow […]

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Streamlined Administrative Dissolution Process for Nonprofit Corporations

November 9th, 2015 · Comments Off on Streamlined Administrative Dissolution Process for Nonprofit Corporations · Dissolution, Inactive nonprofit corporation, State and Local Taxes, state compliance, State Exemption

Beginning January 1, 2016, inactive nonprofit corporations, which are eligible for administrative dissolution under the recently enacted law under AB 557, can be automatically or voluntarily dissolved. There is a significant problem with non-profit corporations filing incorporation papers with the Secretary of State, and then failing to launch or continue operations and remain up to […]

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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 […]

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Non-Profit Resources

June 29th, 2012 · Comments Off on Non-Profit Resources · California Exempt Status, Charity, Governance

Where do you look to find answers if you have questions related to forming and operating a nonprofit organization? Where can you learn about various types of fundraising sources that should be considered? What are the legal and ethical responsibilities of a board member? . Three resources that are a good starting point include: . […]

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State Approval of Nonprofit Board Member Compensation

July 7th, 2011 · Comments Off on State Approval of Nonprofit Board Member Compensation · Uncategorized

The Massachusetts Senate on June 20, 2011 has passed a bill (H3516) that requires public charities to obtain state approval before compensating nonprofit board members.  Lawmakers must reconcile the Senate bill with a House version. The events leading to this legislation started with newspaper articles that questioned the compensation paid to nonprofit health care executives.  […]

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Charities Regulators Conference at Columbia Law School

April 13th, 2011 · Comments Off on Charities Regulators Conference at Columbia Law School · Uncategorized

On March 24-25, 51 charities regulators from 35 states gathered at Columbia Law School for a conference: At the Intersection of Technology, the Charitable Sector and State Regulators, co-sponsored by the Charities Regulation and Oversight Project of the National State Attorneys General Program and the National Attorneys General Training & Research Institute (NAGTRI).  The conference was […]

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Attorney General Comments: Commercial Coventurers; Good Standing and RRF-1/Tax Return Compliance; Corporation Code Section 5227

April 8th, 2011 · Comments Off on Attorney General Comments: Commercial Coventurers; Good Standing and RRF-1/Tax Return Compliance; Corporation Code Section 5227 · Uncategorized

The following is another excerpt from minutes of the January 18, 2011 joint meeting of the Nonprofit and Unincorporated Organizations Committee of the Business Law Section and the Exempt Organizations Committee of the Tax Section of the State Bar of California: Ms. Cherie Evans introduced Kelvin Gong, Supervising Deputy Attorney General, Registry of Charitable Trusts, […]

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Attorney General Investigative Letters; “Control” for Purposes of Government Code Section 12586(e)

March 25th, 2011 · Comments Off on Attorney General Investigative Letters; “Control” for Purposes of Government Code Section 12586(e) · Uncategorized

The following is an excerpt from minutes of the January 18, 2011 joint meeting of the Nonprofit and Unincorporated Organizations Committee of the Business Law Section and the Exempt Organizations Committee of the Tax Section of the State Bar of California: Ms. Cherie Evans introduced Kelvin Gong, Supervising Deputy Attorney General, Registry of Charitable Trusts, […]

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