The U.S. Court of Appeals for the Ninth Circuit recently affirmed the summary dismissal of Huntsman v. Corporation of the President of the Church of Latter-Day Saints. In this case involving church autonomy, the court unanimously reached a decision; two…

Many states, including California, have solicitation registration requirements that regulate charities that seek to solicit donations in the state. Charities can include various types of organizations but always include charitable entities that receive federal tax exemption under Internal Revenue Code…

Since taking office in January 2025, President Donald Trump has issued many executive orders (EOs), some of which directly affect charitable organizations. Many are subject to pending lawsuits, which impacts compliance with those orders. Here are five things that charitable…

On September 30, 2023, California Gov. Gavin Newson signed Senate Bill 553, establishing California Labor Code §6401.9. This Labor Code section went into effect on July 1, 2024. Cal/OSHA is developing a workplace violence prevention standard to meet the requirements…

The preference of many charities is to have public charity status under the Internal Revenue Code instead of private foundation status. Private foundations are subject to more complex and strict regulations than public charities. An option for charities that want…

Charities generally prefer to be classified as public charities rather than private foundations. Whereas private foundations are subject to many restrictions, including mandatory payouts, limitations on hiring, and extensive annual filing requirements, the restrictions for public charities are much easier…

Generally, charities prefer to be classified by the Internal Revenue Service (IRS) as public charities instead of private foundations. The reason behind this preference is that regulatory oversight, restrictions, and filing requirements are far stricter for private foundations than they…

Over the past year, the federal government has established major reforms to OMB Guidance for Grants and Agreements, which addresses the policies and procedures that govern federal contracts and grants available to charities. The revised OMB Uniform Guidance went into…

All charitable organizations should have certain policies and procedures in place to protect the organization, particularly when it comes to internal control concerning financial matters. One highly recommended practice is for charitable organizations to develop and implement internal control policies,…

Charitable organizations need to know about a recent lawsuit against the Fearless Foundation, a 501(c)(3) nonprofit organization affiliated with an Atlanta-based venture capital firm, which has raised concerns about the role of race in charitable grant programs. The Fearless Foundation…