The California Center for Nonprofit Law Blog
California AB 1318 to Protect State Funding of Charitable Nonprofits
California Governor Gavin Newsom signed California Assembly Bill 1318 (AB 1318) into law on October 7, 2025. AB 1318 is a direct response to anticipated federal government efforts to revoke some charitable organizations’ federal tax-exempt status based on their missions and…NASCO Issues Annual Report on State Charity Enforcement and Regulation
The National Association of State Charity Officials (NASCO) has issued its Annual Report on State Enforcement and Regulation, which covers the period from September 2024 through September 2025. Different states have different charitable solicitation requirements, some of which specifically target…CA Governor Signs Various Bills into Law Impacting Employers, including Churches
California Governor Gavin Newsom recently signed several bills into law and vetoed others that affect labor and employment law, including those affecting churches with employees. These bills take effect on January 1, 2026, unless stated otherwise. Understanding the impact of…Ninth Circuit Clarifies “Bona Fide Religious Belief” in Religious Discrimination Cases
The U.S. Court of Appeals for the Ninth Circuit recently issued a decision clarifying the “bona fide religious belief” element that plaintiffs must prove for a prima facie religious discrimination claim under Title VII. In Detwiler v. Mid-Columbia Med. Ctr.,…IRS Updates “Stay Exempt” Resource
The Internal Revenue Service (IRS) has updated its “Stay Exempt” online resource. The content of this resource has been incorporated into the main IRS website, replacing the previous separate website, “StayExempt.IRS.gov.” The new link to the Stay Exempt online content…Overhaul of Public Service Loan Forgiveness (PSLF)Program Could Impact Nonprofit Sector Workers
On August 18, 2025, the U.S. Department of Education proposed a new rule that would significantly overhaul the Public Service Loan Forgiveness (PSLF) program. For years, PSLF has been a lifeline for nonprofit professionals—helping them manage student debt while dedicating…New Florida Law, SB 700, Bars Charitable Donors Tied to Some Foreign Nations
Effective July 1, 2025, Florida’s Senate Bill (SB) 700 imposes sweeping new limits on charitable organizations, fundraisers, and related entities that solicit or operate in the state. The law prohibits receiving or soliciting contributions from individuals or entities tied to…IRS Revised TG 3-8 – Disqualifying and Non-Exempt Activities, Inurement and Private Benefit – IRC Section 501(c)(3)
The Internal Revenue Service (IRS) has issued a revised version of Technical Guide (TG) 3-8, which addresses Disqualifying and Non-Exempt Activities, Inurement and Private Benefit under Internal Revenue Code (IRC) Section 501(c)(3). These revisions sharpen the focus on what it…“Solicitation” and Charitable Registration Laws
Most states now have laws that govern charitable fundraising within their borders. However, these laws differ considerably from one state to the next, even when it comes to defining “charitable solicitation” for charitable registration statutes. In most jurisdictions, charitable solicitation…EEOC Clarifies “Undue Hardship”
The U.S. Equal Employment Opportunity Commission (EEOC) has emphasized a focus on religious accommodations in the workplace in recent opinions, as well as in its press release entitled “200 Days of Action to Protect Religious Freedom at Work.” Furthermore, the…
