California AG: Charity Governance During the COVID-19 Pandemic

Earlier this month, the California Office of the Attorney General (“AG”) published Charity Governance During the COVID-19 Pandemic. Here are some excerpted highlights from the publication applicable to California nonprofit corporations with some comments: Emergency Provisions Unless prohibited by the nonprofit’s emergency bylaws, the following actions can be taken...

California Nonprofit Articles of Incorporation

A California nonprofit corporation is formed by the filing of nonprofit articles of incorporation (Articles). There are three types of California nonprofit corporations: public benefit corporations, mutual benefit corporations, and religious corporations. Because they are governed by different laws, the Articles must reflect the appropriate type. In this post,...

California AB 1181: Gifts-in-Kind

California Assembly Bill 1181 (AB 1181), introduced by Assembly Member Monique Limón (D – Santa Barbara) on February 21, 2019, generally provides for valuation of a noncash contribution received by a charitable organization that is restricted by the donor from being used domestically based on its fair market value in the...