By NEO Law Group
Consequences of Americans for Prosperity Foundation v. Bonta We are left to conclude that the Attorney General’s disclosure requirement imposes a widespread burden on donors’ associational rights. And this burden cannot be justified on the ground that the regime is narrowly tailored to investigating charitable wrongdoing, or that the...
The following message is from the Office of the Attorney General of the State of California: Updated Forms for 2022 Updated forms will be available for download by January 1, 2022 and will be required with any filings received by the Registry on or after January 1, 2022. Significant changes include...
California nonprofit corporations should be aware of Assembly Bill 663 (AB 663) that was signed into law on October 5, 2021. AB 663 deals with electronic transmissions (including emails) during emergencies (including pandemics). The changes may seem minor to many nonprofits, but I agree with the recommendation of the...
Question Whether a director of a nonprofit public benefit corporation who brings an action on behalf of the nonprofit public benefit corporation can lose standing to pursue its claims if the director is not reelected during the litigation? Answer Yes. The statutory scheme and public policy considerations require a...
The Supreme Court of the United States ruled on July 1 that California could not mandate the disclosure of major donors by charities to the State even though such disclosure is already required to be made to the Internal Revenue Service (IRS). The 6-3 decision in Americans for Prosperity...
California nonprofit corporations (and foreign nonprofit corporations operating in California) should be aware of several recent changes that impact filings with the California Secretary of State (SoS). SB 522 Filings with the SoS must include the entity name and number as they exist on the Secretary of State’s records....
California Alliance for Arts Education and Californians for the Arts held a briefing on AB 5 and its implications for the arts field on March 3, 2021. Attorney Arlene Yang of Meyers Nave provided an overview of AB 5 and the follow-up bill AB 2257 and described how they...
CA Secretary of State As of January 1, 2021, filings with the Secretary of State by a domestic (CA) corporation or a foreign corporation that is qualified to transact business in California must include the entity name and entity number as they exist on the Secretary of State’s records....
Here are some updates from the California Franchise Tax Board (FTB) affecting nonprofit tax-exempt organizations: Changes Effective January 1, 2021 Form 3500 Application Fee Eliminated – Form 3500 applications received on or after 01/01/2021 will no longer require the $25 application fee. FTB will use the received date as...
The following are some of the highlights from the session on Nonprofits in Distress at the 2020 Western Conference on Tax Exempt Organizations (WCTEO), presented by Erin Bradrick (NEO Law Group), Ofer Lion (Seyfarth Shaw), Tania Moyron (Dentons), and Stephanie Petit (Adler Colvin): Zone of Insolvency, Bankruptcy, and Debt Restructuring Under...