The California Center for Nonprofit Law Blog
Supreme Court Supports Catholic Charity in Tax Exemption Case
On June 5, 2025, a unanimous U.S. Supreme Court held that the state of Wisconsin impermissibly discriminated against a Catholic charitable organization based on religion when it refused to allow the organization the same exemption from state unemployment tax that…Understanding the Universal Charitable Deduction
The passage of the federal budget reconciliation bill on July 4, 2025, will soon alter charitable giving incentives. The inclusion of the universal charitable deduction, set to launch in 2026, in the legislation means that charitable organizations should begin focusing…Managing Liability and Risk for Nonprofit Leaders
The boards of charities generally consist of invaluable volunteers who bring their expertise to the fundamental operations of the organization. While the board does not typically handle day-to-day decisions and operations, they do make major decisions about policies, finances, and…
How California SB 1454 Affects Your Church Security Team
California Senate Bill (SB) 1454 went into effect on January 1, 2025. This bill updates the Proprietary Security Services Act, which is a portion of the California Business and Professions Code. SB 1454 has raised issues about how the Bureau…Charitable Fundraising – When Registration is Required in Multiple States
One of the most challenging aspects of charitable fundraising is navigating legal compliance issues, particularly when fundraising goes across state lines. Online giving and social media platforms have made it increasingly easy to solicit donations across the nation. However, most…Five Ways Charitable Organizations Could Lose Tax-Exempt Status
Many charitable organizations also enjoy tax-exempt status under the Internal Revenue Code (IRC) if they meet the eligibility requirements for nonprofit organizations under Section 501(c)(3). However, charities that have tax-exempt status should take care to safeguard that status by following…Understanding Charitable Solicitation Registration Requirements
Charitable solicitation registration laws can be an unexpected obstacle to charities seeking to expand their fundraising efforts. Some of these laws also fail to consider new ways of charitable solicitation, such as soliciting donations through websites, text messages, QR codes,…Ninth Circuit Decision in Huntsman v. Corporation of the President of the Church of Latter-Day Saints
The U.S. Court of Appeals for the Ninth Circuit recently affirmed the summary dismissal of Huntsman v. Corporation of the President of the Church of Latter-Day Saints. In this case involving church autonomy, the court unanimously reached a decision; two…California Solicitation Registration Requirements for 501(c)(3) Charities
Many states, including California, have solicitation registration requirements that regulate charities that seek to solicit donations in the state. Charities can include various types of organizations but always include charitable entities that receive federal tax exemption under Internal Revenue Code…Executive Orders Affecting Charitable Organizations
Since taking office in January 2025, President Donald Trump has issued many executive orders (EOs), some of which directly affect charitable organizations. Many are subject to pending lawsuits, which impacts compliance with those orders. Here are five things that charitable…
