The California Center for Nonprofit Law Blog
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…The Dangers of Using AI for Legal Research
Artificial intelligence ("AI") can feel like a shortcut to answers—type in your question, and within seconds, you get what looks like a confident, well-researched response. But when it comes to legal matters, that speed can be dangerously misleading. AI tools…TG 25: Multiple-Parent Title-Holding Organizations – IRC Section 501(c)(25)
The Internal Revenue Service (IRS) has released the revised Technical Guide (TG) 25, which outlines the requirements for multiple-parent title-holding organizations exempt under Internal Revenue Code (IRC) Section 501(c)(25). Tax-exempt title-holding organizations, such as multiple-parent title-holding corporations and trusts, offer…TG 2: Single-Parent Title-Holding Corporations – IRC Section 501(c)(2)
The Internal Revenue Service (IRS) has issued a revised version of Technical Guide (TG) 2, which addresses the federal tax exemption qualifications for Internal Revenue Code (IRC) Section 501(c)(2) title-holding corporations. The sole purpose of a tax-exempt title-holding corporation is…Potential Penalties for Failing to Meet Charitable Registration Requirements
Most states now require charitable organizations to meet specific charitable registration requirements to solicit donations within their borders. In some cases, fundraisers your organization contracts with must also comply with certain registration requirements. Failure to comply with registration requirements, as…IRS Takes Position that Johnson Amendment is Inapplicable to Political Speech During Religious Services
Commonly known as the Johnson Amendment, a provision in Section 501 of the Internal Revenue Code (IRC) prohibits tax-exempt organizations under Section 501(c)(3) – including churches and religious organizations - from endorsing or opposing political candidates. The provision gets its…The Budget Reconciliation Bill: Implications for Charitable Organizations
H.R. 1, the federal budget reconciliation bill, has passed both the Senate and the House by a narrow margin. The so-called “One Big Beautiful Bill” is likely to result in significant changes for charitable organizations in various areas. What follows…Unexpected Costs of Charity Solicitation Registration Requirements for Charitable Organizations
State charity solicitation registration laws can result in unexpected expenses for charitable organizations, particularly if they are mounting nationwide fundraising campaigns or seeking donations in multiple states. Most states have charity solicitation laws that mandate some form of registration, along…
