Expedited Determination Process for 501(c)(4) Organizations

The Internal Revenue Service recently released a memorandum modifying and clarifying procedures for Section 501(c)(4) applicants seeking exemption after December 23, 2014, which may potentially be engaged in political campaign intervention or providing private benefit to a political party, but that otherwise do not present any issues regarding their...

CEB: Nonprofit Law: Hot Topics – Livecast on Thu, 2/26, at noon

Erin and I will be presenting a program on Nonprofit Law: Hot Topics for Continuing Education of the Bar (CEB) – State Bar of California livecast on Thursday, February 26 from noon to 1 p.m. The following description of our program is on the CEB website. Providing counsel to nonprofits...

Nonprofit Tweets of the Week – 02/20/15

Notable news from the past week: Superbug, the White House Countering Violent Extremism Summit, Oscar predictions, and the Lunar New Year. Have a listen to Glen Campbell‘s heartbreaking, Oscar-nominated I’m Not Gonna Miss You while perusing our curated nonprofit tweets of the week: Bridgespan Group: Making the Right Hire: Assessing a Candidate’s Fit with...

Important OMB Guidance on Reimbursement of Indirect Costs

  In 2013, the White House Office of Management and Budget (OMB) issued historic guidance regarding the policies and procedures of federal grants. Applicable to all new written agreements (contracts and grants) signed after December 26, 2014, government agencies and departments that hire a nonprofit using federal funds must...

Emergency Powers for California Nonprofit Corporations

Under California law, specifically after the approval of Assembly Bill 491 in 2013, corporations including nonprofit public benefit, mutual benefit, and religious corporations are permitted to conduct certain corporate activities during an emergency. Types of emergencies include a natural catastrophe, an enemy attack, an act of terrorism, or a...

Simplified California Exemption Process for Non-Charitable Nonprofits

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...