Author: Michele Berger

Simplified California Exemption Process for Non-Charitable Nonprofits

Published on: by Michele Berger

Effective January 1, 2014, Assembly Bill 1173 simplified the process for applying for California tax exemption by certain organizations that have a federal exemption determination letter. Non-charitable nonprofits, specifically those recognized by the IRS as exempt under Internal Revenue Code (IRC) Section 501(c)(4), (5), (6), and (7), are now permitted to file the short Form […]

Rules Affecting Donor Advised Funds

Published on: by Michele Berger

As stated in our earlier post What Is A Donor Advised Fund?, donor advised funds (DAFs) are subject to several private foundation-like rules that sponsoring organizations may not ordinarily be subject to as public charities. These rules are meant to curb abuses and create more transparency within the DAF community. Prohibited actions include providing personal […]

What Is A Donor Advised Fund?

Published on: by Michele Berger 2 Comments

Donor advised funds are an increasingly popular mechanism for individuals with charitable objectives who want to make a deductible charitable contribution in one year but make charitable distributions (grants) over a period of years. They are often recommended to such individuals as a preferable alternative to starting a private foundation. In general, a donor advised fund […]

What Issues Should a Nonprofit Board Consider Annually?

Published on: by Michele Berger 2 Comments

As the end of a year approaches, a nonprofit’s board of directors should begin to reflect on a number of issues involving governance and management of the organization to encourage its growth and success. Among the areas that boards will want to review include corporate formalities, financial oversight, programs and planning, and legal compliance. Typically, […]

AAPI Capacity Building and Grant Seeking Event

Published on: by Michele Berger

Last week, I had the privilege of attending an event hosted by the White House Initiative on Asian Americans and Pacific Islanders, Region 9 Interagency Working Group. The central purpose of the Initiative is to increase AAPI community access to federal resources. This event focused on best practices and strategies for finding and applying for […]

Nonprofit Tweets of the Week – November 14, 2014

Published on: by Michele Berger

This week was marked by our advocacy efforts against certain proposed regulations that will adversely impact California nonprofits if passed. Have a listen to Styx’s Mr. Roboto while perusing our curated nonprofit tweets of the week: Nonprofit Quarterly: FREE NPQ webinar on one of the most effective and best used tools for #nonprofit #sustainability planning http://hubs.ly/y0hw590 […]

NEO Law Group’s Video on Tips for Starting a Nonprofit – Alternatives to Forming a Nonprofit

Published on: by Michele Berger

  Today, NEO Law Group released a new 3 minute video in its series of videos on tips for nonprofits, available on YouTube.  While incorporating a nonprofit and applying for tax exemption may be the right choice in some instances,  there may often be a better way to achieve your charitable goals.  This video focuses on some possible alternatives to formation, including partnering with an existing […]

Arts Projects: Charitable or Not?

Published on: by Michele Berger

An organization devoted to the promotion of art may qualify for tax exemption under Section 501(c)(3) of the Internal Revenue Code (the “Code”) by emphasizing its educational exempt purpose and goal of educating the public about the arts. The difficult part of determining whether the organization would be exempt under 501(c)(3) is deciphering whether it serves […]