The California Center for Nonprofit Law Blog

Bylaws and other governing documents create a framework that is fundamental to a charitable organization's successful operations. A conflict of interest policy provides set guidelines for handling situations in which board members, officers, or other significant members of the organization…

California Attorney General (AG) Rob Bonta recently launched a new online information and compliance portal for entities engaging in charitable fundraising. This portal contains an Online Filing Service to allow entities to complete most compliance activities now required under state…

Public charities can use either cash or accrual accounting methods. Many charities use cash-basis accounting due to its simplicity. However, cash-basis accounting may be deficient in providing a comprehensive picture of the charity's finances and assisting in long-term planning. As…

Are you familiar with the "Chevron Doctrine?" In its landmark ruling in Loper Bright Enterprises v. Raimondo, the U.S. Supreme Court rejected a 40-year-old precedent requiring courts to defer to the expertise of federal departments and agencies in interpreting statutory…

Boards are fundamental to the governance of a nonprofit corporation. However, many misconceptions exist about their function and the duties and responsibilities of board members. As a result, nonprofits may need help properly defining the role of a board member…

Charitable organizations regularly engage in significant fundraising, as it often takes money to achieve their exempt purposes. However, fundraising generates various tax concerns, such as the deductibility of contributions to charitable organizations and whether fundraising activities trigger tax liabilities. Here…

A new state law passed in response to widespread homelessness will make it easier for religious institutions and nonprofit colleges to convert surplus land they own into low-income housing. SB 4 added Section 65913.16 to the California Government Code, titled…

The federal Office of Management and Budget (OMB) has issued major changes to its Uniform Guidance, which is the set of rules for most grantmaking to charitable nonprofits and state, local, and Tribal governments. These changes will go into effect…

Earlier this year, the U.S. Department of Labor (DOL) issued a final rule representing the most substantial increase in the federal overtime salary threshold in decades. Under the final rule, millions of Americans recently became eligible for overtime pay, and…

The U.S. Court of Appeals for the Fourth Circuit has held that an independent school’s 501(c)(3) tax-exempt status alone does not make that school a recipient of federal financial assistance. Therefore, the school was not subject to additional federal laws…