CA Benefit Corporations: Directors' Reports
Socially conscious entrepreneurs in the Golden State now have two hybrid corporate models available to achieve the goal of “business-with-a-conscience.” In “Social Enterprises: A Revolution
CA Nonprofit Members: Statutory vs. Honorary
Founders of startup charities face key decisions well before submitting the documents for federal tax-exempt status. Should the proposed new organization incorporate – or operate
Public Charities and Ballot Initiatives
This election season includes important candidate races at all levels of government. But, also on the ballot in California, are numerous ballot propositions. It’s easy
When the Revenue Agent Comes Calling: Document Retention
An IRS revenue agent knocking at the door of a 501(c)(3), tax-exempt, organization will have in hand that agency’s Form 14114, Governance Check Sheet that
Memberships in a 501(c)(3) Nonprofit: What Could Possibly Go Wrong?
Lots of 501(c)(3) charities around the nation issue “memberships.” For certain groups – like parishioner-controlled churches – a voting membership form of governance is commonplace.
More N.J. Nonprofit Hospitals With Property Tax Troubles
In “Local Governments Eager to Snag Revenue from Nonprofits,” we quoted the warning from the late Rick Cohen back in 2010: If Congress tried to
When The Revenue Agent Comes Calling: Financial Oversight
For the past 15 years or so, government regulators have taken a keen interest in preventing – and a hard-line stance on exposing and penalizing
Charity Naming Rights: Some New Examples
We’re intrigued about naming rights. In “Naming Rights: It’s a Philanthropic Jungle Out There,” we recounted the angst over funding major renovations to Lincoln Center’s
Political Activities and 501(c)(3)s: What’s Allowable, Part 5
As part of our series on some of the dicier aspects of the political campaign intervention ban in section 501(c)(3), we’ve used Revenue Ruling 2007-41
When the Revenue Agent Comes Calling: Conflict of Interest
The revenue agent who comes knocking at the door of a public charity will have at hand IRS Form 14114, Governance Check Sheet. Issued in
Fighting City Hall: Tiny Charity Wins in Tampa Bay
“The biblical story of David and Goliath is probably the most well-known underdog story in the world. * * * For 3000 years, [it] has
Political Activities and 501(c)(3)s: What’s Allowable, Part 4
Now that we’re in the last few months of an election season that is one of the most highly charged in recent memory, it’s important