Business Law Nonprofit Organizations Committee

The Nonprofit Organizations Committee is pleased to announce our upcoming presentation of "Gift Acceptance Policies: Why, When, What, How, and Who" by Barbara Rhomberg. Read more

This presentation will cover some basics regarding trademark process and procedure, along with specific issues non-profits regularly face such as issues of descriptiveness and licensing. Read more

This session will address Internal Revenue Service audits (examinations) of nonprofits, including the “new” data-driven approach to selecting which Forms 990 will be audited, new procedures being utilized by the IRS during the course of an audit, how the IRS enforcement team has reacted to the global pandemic, and war stories related to IRS audits of nonprofits. Read more

With the growth of the cannabis industry, many charities are being approached to accept cash and in-kind donations from cannabis businesses. This one-hour zoom presentation will discuss whether charities risk their tax exemption if they accept such gifts. Read more

Please join the Nonprofit Organizations Committee for a Zoom presentation on how nonprofit can provide disaster relief to individuals and businesses during the COVID-19 pandemic. The program will cover disaster relief grants, including to for-profit businesses; proper handling of direct disaster relief to individuals; and design of compliant employer-sponsored charitable disaster relief funds. Read more

This e-bulletin describes a new publication created by the Attorney General’s Charitable Trusts Section: “Charity Governance During the COVID-19 Pandemic.” This publication’s goal is to inform nonprofit corporations of the California laws that allow them to fulfill some of their governance obligations remotely to adhere to social distancing requirements. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “California Franchise Tax Board Update For Nonprofit Organizations.” Our presenter is Audrey Rowe, Exempt Organizations Unit, Franchise Tax Board Business Entities Section. The meeting will be held jointly with the Tax Exempt Organizations Committee of the Taxation Section. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “New Form 1023: Preparation and Technical Matters.” Our presenter is Louis Michelson. As of January 31, 2020 the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 201(c)(3) of the Internal Revenue Code, be completed and submitted through Pay.gov, although there is a 90 grace period during which the IRS will accept paper versions of Form 1023. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “Gambling and nonprofit fundraising in California.” Our presenter is Jarhett Blonien. Nonprofits often use bingo, raffles, poker nights, and other gaming in fundraising, and employ sweepstakes and contests to generate interest in their programs. This program will provide an overview of the gambling laws in California as they apply to nonprofit organizations. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “Ethical Issues and Pitfalls for Non-Profit Boards and Their Advisors.” Our presenters are Carol A. Bradford, Elizabeth Bluestein and Louis E. Michelson. The following topics will be discussed: Who is the Client? Avoiding the Representation of Adverse Interests; Payment of Fees by Third Party and Competency and Independent Judgment. This presentation was recently given by the presenters at the 2019 Annual Meeting of the California Lawyers Association in Monterey, California. Read more