The California Center for Nonprofit Law Blog
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…How Will the Supreme Court’s Decision Rejecting the “Chevron Doctrine” Affect Nonprofits?
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…Basic Nonprofit Board Member Duties and Responsibilities
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…Fundraising for Charitable Organizations: 8 Things You Need to Know
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…
