Sharing Administrative Services, Part I: Administrative Consolidations and Management Service Organizations In January 2009, San Francisco Mayor Gavin Newsom created the San Francisco Community-Based Organizations Task Force, co-chaired by Dr. Sandra Hernandez, chief executive officer of the San Francisco Foundation, and City Attorney Dennis Herrera, to devise a strategy between...
The Impact of Giving Circles
According to a May 2009 study, “The Impact of Giving Together: Giving Circles’ Influence on Members’ Philanthropic and Civic Behaviors, Knowledge and Attitudes,” conducted by the University of Nebraska at Omaha, the Forum of Regional Associations of Grantmakers, and the Center on Philanthropy at Indiana University, giving circles contribute...
Selecting the State of Incorporation
Founders of to-be-formed nonprofit corporations may be confused about selecting an appropriate state of incorporation. The general rule of thumb is to incorporate in the state in which the nonprofit will operate. This may substantially reduce the nonprofit’s reporting requirements and associated burdens. If the nonprofit is incorporated elsewhere,...
Conversions Between a For-Profit Corporation and Nonprofit Public Benefit Corporation
California allows a for-profit corporation to convert into a nonprofit public benefit corporation and vice versa provided that certain steps are followed for each respective process. For-profit corporation to Nonprofit corporation Generally, a for-profit corporation can convert to a nonprofit public benefit corporation by amending of its articles of...
You’ve Gotta Have Heart
I recently skimmed You've Gotta Have Heart: achieving purpose beyond profit in the social sector by Cass Wheeler, former CEO of the American Heart Association (1997-2008). Wheeler's stated goal of writing the book: "to increase your organization's or your operation's effectiveness by 5 percent (or better) over your current...
California Attorney General Sues Charities, Directors & Fundraisers
From a May 29, 2009 news release from the Office of the Attorney General: As part of a nationwide crackdown on fraudulent charities, Attorney General Edmund G. Brown Jr. is filing today eight lawsuits against 53 individuals, 17 telemarketers and 12 charities that "shamelessly exploited" people's generosity and squandered...
Board Actions by Email – California Nonprofits
While it may be common practice for nonprofit boards to take action by email voting, this may not be permissible under the California Nonprofit Corporation Law. Boards may take action only at a duly held meeting or by unanimous written consent. The issue then is whether an email vote...
Number of Directors – What’s the Best Practice?
My lawyerly reponse to the question of how many directors a nonprofit corporation should have is “it depends.” The Panel on the Nonprofit Sector, in its Final Report to Congress and the Nonprofit Sector (2005), states that “he ideal size of a board depends on many factors, such as...
Council on Foundations 2009 Annual Conference
For those like me who were unable to physically attend the Council on Foundation's 60th Annual Conference, you could still get some of the great information shared at the Conference via blogs and tweets. Of course, you would have missed out on the commingling, networking, and energy associated with...
Private Letter Rulings and the L3C
2009 is an interesting year for the low-profit limited liability (L3C) concept because it presents the first test of an L3C’s ability to operate under current federal law and IRS regulations. One concern raised is the process by which private foundations will make program-related investments (PRIs) to this new...
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