In general, the Welfare and Veterans’ Organization Exemptions from local property taxes are available to property of organizations formed and operated exclusively for qualifying purposes (religious, scientific, hospital or charitable), which use such property exclusively for those purposes. The Board of Equalization ("BOE") and county assessors jointly administer the...
Paper – Governance Issues
You can download my paper on Governance Issues. Download governance_issues.doc
Revised Form 1023 and Instructions
The IRS has revised Form 1023 and its instructions to incorporate new user fee amounts. Form 1023 – Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Instructions for Form 1023 Document describing the changes.
Cheat Sheet – Lobbying and Public Charities
You can download the third in my series of Cheat Sheets – Lobbying and Public Charities. Download cheat_sheet_lobbying_v.2.doc
Nonprofit Board Member Duties & Responsibilities
My Role “he activities and affairs of the corporation shall be conducted and all corporate powers shall be exercised by or under the direction of the board. The board may delegate the management of the activities of the corporation to any person or persons, management company, or committee however...
Cheat Sheet – Starting a Nonprofit
You can download the first in my series of Cheat Sheets – Starting a Nonprofit: Download cheat_sheet_starting_a_nonprofit_v.2.doc
Craiglist Foundation Nonprofit Boot Camp
As a sponsor of the Craigslist Foundation San Francisco Bay Area Nonprofit Boot Camp to be held on August 19, 2006, I am looking forward to this fantastic sold-out event at which 1,500 attendees and presenters are expected. I will be at The Law Office of Gene Takagi exhibitor’s...
The Dixie and Anne Leavitt Foundation – A Type III Supporting Organization
Health and Human Services Secretary Mike Leavitt and his relatives claimed millions of dollars in tax deductions through a type of charitable foundation they created that until recently paid out very little in actual charity, tax records show. Instead, much of the foundation’s money has been invested or lent...
President Bush Signs Into Law Pension Protection Act
President Bush signed the Pension Protection Act of 2006 into law on August 17, 2006. The Act has been discussed in previous posts. Read The Chronicle of Philanthropy article here.
Sustainable Social Enterprises
Jim Schorr*, executive director of Juma Ventures, a leading nonprofit social enterprise, wrote an editorial for the Summer 2006 edition of the Stanford Social Innovation Review entitled "Social Enterprise 2.0." The following are some of the opinions he expressed about nonprofit social enterprise ventures: The business models that have...