California Regulations: Charitable Fundraising Platforms and Platform Charities – Part 2

On March 24, 2024, California approved final regulations governing charitable fundraising platforms (CFPs) and platform charities (PCs). These regulations implement Assembly Bill No. 488 (AB 488), an act that generally went into effect on January 1, 2023.  You can find the new regulations codified in Government Code Section 12599.9 here. This post, the second of two, will cover, very […]

California Regulations: Charitable Fundraising Platforms and Platform Charities – Part 1

On March 24, 2024, California approved final regulations governing charitable fundraising platforms and platform charities. These regulations implement Assembly Bill No. 488 (AB 488), an act that generally went into effect on January 1, 2023. You can find the new regulations codified in Government Code Section 12599.9 here. This post, the first of two, will cover, very generally, […]

Final Regulations: Charitable Fundraising Platforms and Platform Charities

On March 24, 2024, California approved final regulations governing charitable fundraising platforms and platform charities. These regulations implement Assembly Bill No. 488 (AB 488), an act that generally went into effect on January 1, 2023. The act requires certain entities to register with and to file registration forms, reports, and other specified items with the […]

Crowdfunding Laws: Platform Charities

In 2021, California passed a new set of laws (referred to as AB 488) regulating charitable crowdfunding that go into effect on January 1, 2023. AB 488 makes changes to the Supervision of Trustees and Fundraisers for Charitable Purposes Act, which governs charitable corporations, unincorporated associations, trustees, commercial fundraisers, fundraising counsel, commercial coventurers, and other […]

Highlights from the ABA Exempt Organizations Committee Meeting 2/1/22 – Part Three

Tax Issues for Fundraising Platforms, Donors and Donees “Charitable fundraising platforms” are websites, mobile apps, or other internet-based technology platforms that facilitate or enable charitable solicitation or charitable giving.  There are many types of charitable fundraising platforms – both for-profit and nonprofit. Among the many types are those focused on: peer-to-peer fundraising, giving while shopping, […]