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 […]

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, […]