California Property Tax Exemption for Charities: A Primer
Around the nation, there are frequent news stories about the dire financial straits of state and local governments. Beleaguered officials and legislators desperately seek ways
When the Revenue Agent Comes Calling: Nonprofit Executive Compensation
In “When the Revenue Agent Comes Calling,” we explained that the Enron and Worldcom scandals in the early 2000’s had a profound effect on charity
Foundations of Public Universities: Too Secretive?
They have been called “‘slush funds’ and ‘shadow corporations’ that too often operate in secrecy, ….” “Public officials are raising questions about the spending
Nonprofits Stop Bad Regulations
Even well-meaning legislators and regulators can get it wrong. They see a fly hovering over the apple pie on the Memorial Day picnic table and
Audits and More Audits
Organization Do-Good, Inc. is a (hypothetical) California Nonprofit Public Benefit Corporation with tax exemptions in good standing from the Internal Revenue Service and the California
Do We Need to Tell Anyone We’re About To ….?
California charitable corporations are poked and prodded by a maddening number of federal, state, and local government agencies. It’s not, however, pointless meddling and duplication
Property Tax Exemptions: The New Battlefield
In “Local Governments Eager to Snag Revenue from Nonprofits,” we discussed an important trend that should be grabbing the attention of the nation’s 501(c)(3)s: local
Consent Agenda: A Tool for Better Meetings
“If you had to identify, in one word, the reason why the human race has not achieved, and never will achieve, its full potential, that
New Law Clarifies Investment Standards for California Charities
In 2015, the California Legislature had a busy and productive year. In addition to high-profile, landmark legislation affecting the population as a whole, lawmakers passed
Another Congressional Target: Large College Endowments
We reported recently that the U.S. Congress will hold hearings soon on the proliferation of tax-exempt private museums. Now, another group of nonprofits is in
A Deadlock on a Charity Board: What Then?
The dilemma has been splashed across the headlines for many weeks now: What happens if the current 8-member United States Supreme Court is evenly split
Group Exemptions: A Primer
We’ve heard a lot recently about national 501(c)(3)s with affiliates around the U.S. Some are merging with compatible, multi-chapter organizations; others are coming apart at