By NEO Law Group
The California Attorney General recently issued modifications to the proposed regulations governing the dissolution of charitable entities. As part of the rulemaking process, stakeholders were invited to submit written comments on the revised provisions. Below is the comment we submitted, focusing on practical implications for nonprofits navigating the dissolution...
California Assembly Bill 1318 was signed into law by the Governor on October 7, 2025 and immediately made effective. AB 1318 was designed to protect state funding of charitable nonprofits from potentially unfair and unlawful revocation of such nonprofits’ federal tax-exempt status by a federal government hostile to their...
Last month, the California Lawyers Association Nonprofit Organizations Committee hosted Audrey Rowe from the State of California Franchise Tax Board (FTB) to discuss updates to the FTB’s system and processes affecting tax-exempt organizations. This post captures some of the highlights. Beginning in 2024 the FTB began a major systems...
Many nonprofits do not distinguish between the two types of legal committees under the California Nonprofit Corporation Law: board committees and committees that are not board committees (“other committees”). Sometimes, there may be no issues raised by conflating these two different bodies within a nonprofit corporation. But other times,...
The California Secretary of State is holding a free virtual nonprofit workshop on Wednesday, August 14, 2024 from 10 am to 11:30 am. You can register for the workshop here. Join the California Secretary of State’s Business Programs Division as we kick off recognizing National Nonprofit Day with a virtual...
On March 24, 2024, California approved final regulations governing charitable fundraising platforms (CFPs) and platform charities (PCs). These regulations implement Assembly Bill No. 488 (AB 488), an act that generally went into effect on January 1, 2023. You can find the new regulations codified in Government Code Section 12599.9 here. This post, the...
On March 24, 2024, California approved final regulations governing charitable fundraising platforms and platform charities. These regulations implement Assembly Bill No. 488 (AB 488), an act that generally went into effect on January 1, 2023. You can find the new regulations codified in Government Code Section 12599.9 here. This post, the first...
On March 24, 2024, California approved final regulations governing charitable fundraising platforms and platform charities. These regulations implement Assembly Bill No. 488 (AB 488), an act that generally went into effect on January 1, 2023. The act requires certain entities to register with and to file registration forms, reports,...
NEO Principal Attorney Erin Bradrick will be presenting a free webinar for the California Association of Nonprofits (CalNonprofits) on Wednesday, January 24, 2024 on the subject of maintaining good standing for nonprofit charitable organizations under state and federal tax-exemption laws. If you work with a charitable nonprofit operating in...
On August 3, 2023, the California Supreme Court unanimously held that a director of a nonprofit public benefit corporation who brings a lawsuit pursuant to Corporations Code sections 5142, 5233, and 5223 does not lose standing to continue litigating the suit if the director subsequently loses that position. Turner...