Business Law Nonprofit Organizations Committee

The Nonprofit Organizations Committee serves as a resource for nonprofit lawyers on issues addressing the legal problems of not-for-profit corporations and other nonprofit organizations, including corporate formation, federal and state tax issues, lobbying and political involvement, trustee duties and liability, charitable solicitations, and investments of financial assets. On December 19, 2019, the Nonprofit Organizations Committee presented a program on the topic of “Classifying Workers in California: Independent Contractors, Volunteers & Employees.” The presenter was Cecilie Read of Jackson Lewis. Misclassifying… Read more

Please note that, effective February 1, 2020, the Attorney General’s Registry of Charitable Trusts will require charities and commercial fundraisers to use new and amended forms. The official forms will be made available on the Attorney General’s website on January 31, 2020. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “Classifying Workers in California: Independent Contractors, Volunteers & Employees. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “Donor-Advised Funds After Notice 2017-73.” Our presenter is Reynolds Cafferata of Rodrigues, Horii, Choi & Cafferata LLP. In late 2017, the IRS published Notice 2017-73 on donor-advised funds (DAFs). The notice provided interim guidance on use of DAFs to satisfy donor pledges, and sought comments on a number of DAF issues that are expected to be addressed when regulatory guidance is eventually published for Sections 4966 and 4967 of the Internal Revenue Code. The program will discuss both the content of Notice 2017-73 and how charities that sponsor DAFs are responding to it. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “California Campaign Finance Rules for Multipurpose Organizations.” Our presenter is Emily A. Andrews of Olson, Hagel & Fishburn. Under the California Political Reform Act, a “multipurpose organization” is a nonprofit organization that operates for purposes other than supporting or opposing California state or local ballot measures or candidates. Multipurpose organizations are required to register and report as “political committees” if they raise or spend money beyond certain safe harbor thresholds for either ballot measure advocacy, or to support or oppose candidates. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “Update on Property Tax Exemption for Nonprofit Organizations.” Our presenter is Zenaida Espanola, Acting Chief Appraiser at the Los Angeles County Assessor. The meeting will 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 “The Forever Tax: IRS Trust Fund Penalties.” Our presenter is Kneave Riggall, Attorney/Certified Tax Law Specialist. This presentation will discuss the dire consequences of being a "responsible person" when employment taxes are not paid over to the IRS. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “Blockchain 101: An Introduction to Blockchain Technology, Industry, and Regulation for Attorneys.” Our presenter is Michael J. Fluhr, Squire Patton Boggs (US) LLP. This presentation will include a basic explanation of blockchain and cryptocurrency fundamentals, how different industries use this technology, and how the government regulates it. Read more

Please join the Nonprofit Organizations Committee for a program on the topic of “California Sales and Use Tax Issues for Nonprofit Organizations.” Our presenter is William H. Gorrod, Of Counsel at Morrison & Foerster LLP. The meeting will be held jointly with the Tax Exempt Organizations Committee of the Taxation Section. This presentation will address California sales and use tax issues impacting nonprofit organizations, including 1) nexus requirements; 2) sales by nonprofit organizations; and 3) purchases by nonprofit organizations. Read more

The California Department of Justice issued a Notice of Modification dated June 5, 2019. The modifications are to the text of the proposed amendments to California Code of Regulations, title 11, Section 300, 301 and 308 and forms incorporated by reference therein. These regulations were originally the subject of a Notice of Proposed Rulemaking published in the California Regulatory Notice Register (Register 2018, No. 52-Z) on December 28, 2018. The proposed modifications are in response to comments received regarding the proposed regulation amendments and for the purposes of clarification. Read more