The Sale of Charitable Assets to a For-Profit

Published on: October 9, 2019October 19, 2019 by Erin Bradrick

We have recently seen an increasing number of transactions involving the sale of charitable assets to for-profit entities. While generally permissible if conducted properly, these sales raise a number of legal issues at both the federal and state levels that must be considered. Where the transaction is motivated in part by the desire to further […]

Diversity, Equity, and Inclusion in Nonprofit Bylaws

Published on: October 18, 2018October 21, 2018 by Michele Berger

Nonprofits should be at the forefront of encompassing diversity, equity, and inclusion (“DEI”) into their governance and operations. While discussions regarding DEI are increasingly prevalent in the nonprofit sector, the next, more difficult, step forward is to turn the discussions into action. How do we, as part of the nonprofit community dedicated to the benefit […]

El ABC de las Organizaciones Sin Fines de Lucro by Lisa A. Runquist

Published on: April 12, 2017April 22, 2017 by Gene Takagi

The ABCs of Nonprofits, now in its second edition, is an excellent resource for nonprofits, their leaders, and their advisors on many of the legal issues affecting nonprofits. Author and highly respected nonprofit organizations attorney Lisa Runquist has just made this valuable book available in Spanish. Here’s what Lisa has to say about the book: […]

Applying for the California Property Tax Welfare Exemption: An Overview

Published on: January 24, 2017January 23, 2017 by Michele Berger

Nonprofits exempt under 501(c)(3) of the Internal Revenue Code are not automatically exempt from property taxes. In California, depending upon ownership and use of the property, eligible nonprofit organizations may separately apply and receive an exemption from local property taxes. There are three common exemptions for nonprofits owning property in California: the Church exemption, the […]

How to Start a 501(c)(4) California Nonprofit Step by Step

Published on: January 22, 2016March 7, 2020 by Michele Berger 2 Comments

You’ve got an idea for making the world a better place, and you want to start a 501(c)(4) nonprofit social welfare organization as the means to do so. In contrast to a 501(c)(3) charitable organization, a 501(c)(4) organization may engage in unlimited lobbying in furtherance of its social welfare purpose and some political campaign intervention […]

Learn How to Form a Nonprofit with the Yale Alumni Nonprofit Alliance

Published on: September 25, 2015September 28, 2015 by Erin Bradrick

On Wednesday, October 28, 2015, Erin, along with Jean Tom of Davis Wright Tremaine, will be leading a discussion on the basic legal considerations involved in forming a California nonprofit. To RSVP to this event, which is hosted by the Yale Alumni Nonprofit Alliance, please email Jason Kass at jasonkass@dwt.com.

UBIT – Issues for Shared Spaces

Published on: November 17, 2014November 17, 2014 by Erin Bradrick

I will be speaking this week for The Nonprofit Centers Network on unrelated business income tax (“UBIT”) related issues faced by nonprofits providing shared space with other individuals or entities (you can register for the webinar here). As we’ve discussed in previous posts on UBIT, generally, net income from unrelated business activities will be […]

Dissolution and Transfer of Remaining Assets: An Alternative to Merger

Published on: April 17, 2014February 13, 2017 by Michele Berger

Organizations may decide to merge for multiple reasons, including to better advance a common purpose or to expand the range of services offered to common beneficiaries. In a merger of two nonprofit corporations, the surviving corporation assumes all of the assets and liabilities of the disappearing (merged out) corporation. But there is an alternative way […]