Charitable: Eliminating Prejudice and Discrimination

Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations that conduct activities to eliminate prejudice and discrimination. See Treas. Reg. 1.501(c)(3)-1(d)(2). The IRS Exempt Organizations Technical Guide: TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) (rev. 3/20/23) provides the following description: The pursuit of eliminating...

Curated Nonprofit Resources of the Week – 8/20/23

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Significant Events: Equity and Justice Related Articles & Resources: Supplier Diversity Programs Face Increased Scrutiny and Risk as the Spotlight Brightens on...

Ways and Means Committee Requests Information on Nonprofit Political Campaign Intervention

Two Republican leaders of the Ways and Means Committee have recently become concerned about nonprofit political campaign intervention activities and, on August 14, 2023, published an open letter requesting information from 501(c)(3) and 501(c)(4) organizations regarding their political activities. From a political perspective, this is an interesting twist as...

California Law: Removed Director of a Nonprofit and Standing to Sue

On August 3, 2023, the California Supreme Court unanimously held that a director of a nonprofit public benefit corporation who brings a lawsuit pursuant to Corporations Code sections 5142, 5233, and 5223 does not lose standing to continue litigating the suit if the director subsequently loses that position. Turner...

California Laws: Registry of Charitable Trusts

In California, the Attorney General regulates charities, the professional fundraisers who solicit on their behalf, and other persons and entities that hold charitable assets or operate charitable fundraising platforms. The information below (except for the headings and an additional hyperlink for our readers’ convenience to the Registry Verification Search...