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...

Nonprofit Advocacy: #SavedDotOrg

The planned sale of the DotOrg (.ORG) domain registry from a charitable nonprofit to a private equity firm was rejected on April 30, 2020 by the Internet Corporation for Assigned Names and Numbers (ICANN). This marks a huge victory for the nonprofit sector and millions of nonprofits and nongovernmental...

UBIT Silos: Proposed Regulations

On April 24, 2020, the IRS and Treasury Department published proposed regulations under the law commonly referred to as the Tax Cuts and Jobs Act (TCJA) that provide guidance on how a tax-exempt organization subject to unrelated business income tax (UBIT) determines if it has more than one unrelated...

Nonprofit Governance: Coronavirus and COVID-19

Nonprofits must recognize and manage the impact of the coronavirus and associated disease known as COVID-19 that has created great concern and fear for an ill-prepared and under-educated country and world. Quarantines, canceled conferences and events, staggering drops in economic markets, deserted public spaces, self-isolation, and social distancing are...