Proposed Regulations: Donor Disclosures and Dark Money

The IRS and Treasury are taking another shot at providing an exception for 501(c)(4), 501(c)(5), 501(c)(6), and certain other tax-exempt organizations (notably excluding 501(c)(3) organizations) from the requirement to report the names and addresses of their contributors on Schedule B of Form 990, prompting concerns of more dark money...

California Nonprofit Articles of Incorporation

A California nonprofit corporation is formed by the filing of nonprofit articles of incorporation (Articles). There are three types of California nonprofit corporations: public benefit corporations, mutual benefit corporations, and religious corporations. Because they are governed by different laws, the Articles must reflect the appropriate type. In this post,...

California AG’s Guide for Online Charitable Giving

The Charitable Trusts Section of the California Department of Justice published the Attorney General’s Guide for Online Charitable Giving in July 2019. The Guide consists of four sections: Introduction: How and Where Can You Give to Support Charities Online? Research Before Donating Duties and Best Practices for Charitable Fundraising...