The California Center for Nonprofit Law Blog
5 Things that Staff Members of Public Charities Should Know About Participating in Political Campaigns
Political campaigns can be a touchy subject for public charities, especially during election years. Charitable organizations are subject to certain restrictions on political activity if they are 501(c)(3) organizations under the Internal Revenue Code. However, individuals who head up or…New Accounting Standards for Crypto: What Charitable Organizations Need to Know
Crypto donations are an increasingly popular way for individuals to donate to charitable organizations. In fact, between 2018 and 2024, charitable organizations received an estimated $2 billion in cryptocurrency donations. Leaders of these organizations may welcome and tap into this…New IRS Supporting Organizations Technical Guides: TG 3-31, 3-32, and 3-33
The Internal Revenue Service (IRS) recently published three technical guides that address each of the three types of supporting organizations and their relationships with their supported organizations. TG-3-31 addresses Type I Supporting Organizations, TG-3-32 addresses Type II Supporting Organizations, and…10 Common Risks When Considering the Merger of Two Charities
Whether to cut costs, coordinate efforts, or avoid unnecessary duplication of services, the collaboration or merger of two charities is becoming increasingly utilized today. Nonetheless, even when a merger appears to be the best solution, it is not without risk.…A Nonprofit Director’s Right of Inspection
Directors or board members of nonprofit organizations have certain rights and responsibilities under California law, including a right of inspection. These rights ensure that directors have all the information they need to do their jobs, while their responsibilities outline the…California’s Employee/Independent Contractor Standards and How They Differ from the New DOL Regulations
In a move that impacted many states without existing laws distinguishing between employees and independent contractors, the U.S. Department of Labor (DOL) issued a final rule earlier this year on the subject. The DOL final rule, which went into effect…Can a Donor’s Heirs Challenge a Bequest Made to Your Charitable Organization?
Many individuals choose to make charitable giving a part of their estate plan, particularly if they have been active in certain charitable causes and/or giving throughout their lifetimes. While individuals can leave assets to charitable organizations in various ways, one…Adopting a Conflict of Interest Policy for Your Charity
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…4 Things to Know About the California Charitable Fundraising New Online Registration Portal
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…Should a Charity Move From Cash to Accrual Accounting?
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…
