The IRS and Treasury are taking another shot at providing an exception for 501(c)(4), 501(c)(5), 501(c)(6), and certain other tax-exempt organizations (notably excluding 501(c)(3) organizations) from the requirement to report the names and addresses of their contributors on Schedule B of Form 990, prompting concerns of more dark money in politics. The IRS first adopted Rev. Proc. 2018-38 to effect this change. But on July 30, 2019, in Bullock vs. Internal Revenue Service, a…

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “The Trump administration on Thursday is expected to complete the legal repeal of a major Obama-era clean water regulation, which had placed limits on polluting chemicals that could be used near streams, wetlands and water bodies. … The rollback is the latest in a series of actions by the…

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “Hurricane Dorian is battering the North Carolina shore as it continues its northward trek up the coast, but the storm could slowly be losing power. … Before reaching the United States, Dorian slammed into the Bahamas on Sunday afternoon as a Category 5 storm, the strongest Atlantic hurricane landfall on…

A California nonprofit corporation is formed by the filing of nonprofit articles of incorporation (Articles). There are three types of California nonprofit corporations: public benefit corporations, mutual benefit corporations, and religious corporations. Because they are governed by different laws, the Articles must reflect the appropriate type. In this post, we’ll focus on Articles of a nonprofit public benefit corporation, which is the appropriate type of corporation for a nonprofit intending to be or already exempt…

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “One big risk is that a majority of voters may simply be exhausted by the cacophony of the Trump era that was on display at the weekend at the G7 summit in France and involves chaos, head-spinning policy reversals, lying as a matter of course, perpetual cultural warfare and…

The Charitable Trusts Section of the California Department of Justice published the Attorney General’s Guide for Online Charitable Giving in July 2019. The Guide consists of four sections: Introduction: How and Where Can You Give to Support Charities Online? Research Before Donating Duties and Best Practices for Charitable Fundraising Platforms Conclusion and Legal Notice For charities, the following duties and best practices for charitable fundraising platforms should be carefully considered: Fundraising must be conducted without…