The California Center for Nonprofit Law Blog

Serving on the board of directors of a California charitable organization carries far more responsibility than many volunteers realize. State law places nonprofit directors at the heart of organizational oversight, requiring them to safeguard charitable assets, uphold the organization’s mission,…

First, adjunct professors necessarily are employees and not independent contractors under federal tax law, which makes the application of labor laws to these employees critical for university and college employers. Despite their status as employees, their relatively low compensation does…

Paying pastors isn’t as simple as cutting a paycheck—it sits at the intersection of ministry, tax law, and constitutional protections. Because of the First Amendment’s “ministerial exception,” churches have broad freedom in defining the relationship between a congregation and its…

While many people believe that the terms “directors” and “officers” are interchangeable when it comes to nonprofit corporations, these two categories of individuals are very different. California law defines each role very specifically, so these entities need to be aware…

California Senate Bill 1454, which went into effect on January 1, 2024, modernized private security regulations for churches and other houses of worship. In the past, California law exempted religious organizations from these regulations, allowing them to use volunteers to…

The National Association of State Charity Officials (NASCO) established the Charleston Principles in 2001. These non-binding principles are designed to guide states in developing a standardized approach to online fundraising and solicitation. More specifically, these principles address when charitable organizations…

A new California Court of Appeal decision raises questions about whether volunteers at charities may be legally reclassified as employees. This reclassification could result in greater responsibilities and liabilities for charities, including wage-and-hour laws, class actions, and Private Attorneys General…

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have released long-anticipated new guidance on obtaining and maintaining group tax exemptions. Revenue Procedure 2026-08 (January 20, 2026), along with the accompanying Notice of Issuance of Revenue Procedure…

As of January 1, 2026, California SB 642 amended Cal. Labor Code §§432.3 and 1197.5 to establish new rules for pay scale transparency and fair compensation for employees. More specifically, the amendments expand the definition of "wages" to include benefits…

SB 683 went into effect in California as of January 1, 2026. This bill strengthens and expands upon the state’s Right of Publicity statute found at Civil Code §3344. Under these amendments, individuals have a greater ability to protect their…