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LEGISLATIVE ALERTS
New California
Law Affects Nonprofit Governance Practices [December 2009]
Does
your nonprofit corporation have non-voting ex officio directors?
Does your executive committee have members that
are not directors? Do your bylaws allow certain directors
to have more than one vote or vote by proxy? If you answered "yes" to
any of these questions, AB 1233 may require your organization
to review and modify its current governance practices.
New
Tax Filing Requirement for 501(c)(3) Organizations:
The “e-Postcard” [May
2008]
This alert describes the new electronic notice
filing requirement for small 501(c)(3) organizations, and
a new automatic
revocation for organizations of any size that fail to file
the required notice or tax return for three consecutive
years.
New
Federal Tax Law Affects Charitable Organizations: “Pension
Protection Act of 2006” [September 2006]
The “Pension
Protection Act of 2006” makes
several changes to the tax law that affect 501(c)(3) organizations
and the deductibility of charitable contributions. These
changes include a new annual information notice filing
requirement for charities with less than $25,000 in revenues;
automatic revocation of exemption for 501(c)(3) organizations
that fail to file information returns or notices for three
consecutive years; a limit on the deductibility of donated
clothing and household items; and required public disclosure
of a charity’s unrelated business tax return.
New Law Governing
Commercial Web Sites and Online Service Providers in
California: "California Online Privacy Protection
Act" [December 2004]
The “California
Online Privacy Protection Act” requires operators
of websites that collect personal information from
California consumers to include a privacy policy
on their sites and outlines specific items that each
privacy policy must include.
New
Law Governing Nonprofits and Charitable Fundraising
in California [October 2004]
The “Nonprofit
Integrity Act of 2004” amends
certain legal provisions applicable to the governance
of California nonprofit organizations and charitable
fundraising
in California.
SAMPLE
FORMS
Annotated
Form of Articles of Incorporation for a California
Nonprofit Public Benefit Corporation
This
form is designed to assist nonprofit organizations
that have chosen
to incorporate in California and the pro
bono attorneys who represent them. Each section of the
form is annotated with an explanatory endnote, including
citations to applicable laws.
Annotated
Form of Bylaws for a California Nonprofit Public
Benefit Corporation
This
form is designed to assist nonprofit organizations
that have chosen to incorporate
in California, existing
California nonprofit corporations engaged in a bylaws
review, and the pro bono attorneys who represent
them. The form
is annotated with explanatory endnotes, including citations
to applicable laws.
Annotated
Form of Conflict of Interest Policy [2009]
This form
is designed to assist nonprofit organizations seeking to
adopt
or amend a Conflict of Interest Policy
and the pro bono attorneys who represent them. The form
is annotated with explanatory endnotes, including citations
to applicable laws, alternatives, and recommended practices.
Annotated
Form of Records Management and Retention Policy [2009]
This
form is designed to assist nonprofit organizations seeking
to adopt or amend a Records Management and Retention
Policy and the pro bono attorneys who represent them.
The form is annotated with explanatory endnotes, including
citations to applicable laws, alternatives, and recommended
practices.
Annotated
Form of Whistleblower Policy [2009]
This
form is designed to assist nonprofit organizations seeking
to adopt or amend a Whistleblower Policy and the
pro bono attorneys who represent them. The form is annotated
with explanatory endnotes, including citations to applicable
laws, alternatives, and recommended practices. PUBLICATIONS
Annotated
IRS Form 990 [2009]
This
guide is designed to assist California nonprofit public
benefit
corporations in collecting and disclosing information requested
by the revised IRS Form 990 (2008). Selected portions
of the revised core form, its schedules and instructions
are annotated with explanatory notes, including citations
to applicable federal laws, filing tips and recommended
practices. Where appropriate, the annotations also
discuss how California law governing nonprofit public benefit
corporations relates to the revised form.
Bankruptcy
[2009]
In
this information sheet, the topic of bankruptcy is explored
through a series of questions addressing many common concerns
of nonprofit organizations from both the perspective of
debtor and creditor. The answers offer a starting point
for a nonprofit to evaluate whether the remedy of bankruptcy
can help it achieve a more sustainable economic future
through a reorganization, or whether the time has come
to “close with honor.” Also considered are
the ramifications for a nonprofit when its landlord or
a key supplier files for bankruptcy protection.
Checklist
to Maintain Tax-Exempt 501(c)(3) Status [2002]
This
alert contains certain procedural and filing requirements
that nonprofit organizations must comply with under federal
and California state law. If your nonprofit organization
fails to comply with some or all of these requirements,
its tax-exempt status may be revoked.
Commercial
Co-Ventures [2009]
A commercial
co-venture is a joint venture between a charitable organization
and a for-profit business where the business announces
to the general public that a portion of the purchase price
of a product or service it sells or provides will, during
a stated period, be paid to the charitable organization.
This publication provides an overview of the registration,
reporting and disclosure requirements associated with commercial
co-venture programs, and tips on how to structure a commercial
co-venture agreement.
Commercial
Leases [2006]
This
guide contains a general introduction to the typical provisions
in a lease of commercial space, and discusses
issues that a business or nonprofit organization should
consider when entering into a lease of space for use
in its business or nonprofit activities. It covers the
following
information: the basics of a commercial lease, types
of commercial leases, how to acquire a commercial lease,
and
terms of commercial leases.
Conducting
Business Abroad [2003]
El Manejo de Negocios en el Extranjero [2003] [Spanish]
This
guide provides small business owners with an overview
of how to navigate the U.S. legal and regulatory framework
when conducting business abroad. It covers the following
information: Importing into the United States, Exporting
from the United States, Country-Specific Economic Sanctions,
Antiboycott Laws, Anti-Money Laundering Laws, and The
Foreign Corrupt Practices Act: Antibribery and Accounting
Provisions.
Copyrights & Trademarks
[2003]
Derechos de Autor y Marcas Comerciales [2003] [Spanish]
This
guide contains an overview of federal trademark and copyright
laws. It covers the following information: What
is a Trademark, Trademark Laws, Choosing a Trademark,
Acquiring and Protecting Trademark Rights, and Copyrights.
Employment
Law [2009]
In this
information sheet, applicable California employment laws
are explored through a series of questions addressing
many common concerns of nonprofit organizations and small
businesses. The answers offer a starting point for organizations
to evaluate alternatives designed to reduce expenses,
including reductions in salaries, work hours or benefits,
as well
as layoffs.
Fiscal
Sponsorship: An Alternative to Forming a Nonprofit 501(c)(3)
Corporation [2008]
Fiscal
sponsorship is an alternative available to individuals
or groups performing charitable services and wishing to
give their donors the ability to take a charitable contribution
deduction, but not wanting to spend a great amount of
time
and resources to comply with the extensive filing requirements,
tax compliance, and other legal obligations associated
with incorporation and tax exemption. Fiscal sponsorship
may be appropriate when the proposed charitable program
is relatively small in scope, temporary in nature or
when the business plan is in its beginning stages.
Fundraising
Issues for Nonprofit Organizations [2008]
This
alert highlights certain legal considerations, including
tax on unrelated business activities (UBIT), sales and
use tax, substantiation of charitable contributions and
solicitation for charitable purposes, involved with fundraising
activities. It also covers the registration and reporting
requirements for charitable poker night fundraisers,
bingo, raffles, auctions and other sales of goods.
Guide
to Forming A Charitable, Tax-Exempt, Nonprofit Organization
[2008]
This
guide provides a basic overview of the process, and a
discussion
of some of the issues to consider in determining
whether to form a nonprofit tax-exempt organization. See “Steps
to Form a California Nonprofit Tax-Exempt Organization” for
links to samples, forms, and instructions.
Lease
Modifications [2009]
In this
information sheet, the topic of lease modifications is
explored through a series of questions that address
many of the common experiences and concerns of organizations
leasing commercial real estate in these economically
challenging times. The answers offer a starting point for
a nonprofit
or small business to evaluate whether it can achieve
a more sustainable economic future through rent abatement,
rent deferral, sub-letting, or other lease concessions.
Leave
Policies [2003]
Licencia Para Ausentarse [2003] [Spanish]
This
guide contains an overview of overlapping federal
and California state
statutes that apply to any employee
leave of absence issue. It covers the following information:
Introduction to Employee Leave, Family and Medical Leave,
The Americans with Disabilities Act, California Fair
Employment and Housing Act, Pregnancy Disability
Leave, Military Leave
and Other Statues that Affect Employee Leave.
Legal
Issues For Small Businesses and Nonprofit Agencies [2002]
Asuntos Legales
Para Negocios Pequeños y Agencias
no Lucrativas [2002] [Spanish]
This
guidebook provides basic information on the following
subjects: Organizing
your
business, Forming Charitable
Tax-Exempt Nonprofit Organizations, Obligations and Possible
Liabilities of Directors and Officers of Public Benefit
Corporations, Employment Issues, Forming and Signing
Contracts, Insurance Considerations, Federal Tax Considerations
for
Small Businesses.
Loan
Modifications [2009]
In
this information sheet, the topic of loan modification
options are explored through
a series of questions addressing
many common concerns of nonprofit organizations that
are struggling to manage outstanding debt. The answers
offer
a starting point for a nonprofit to evaluate when it
may be appropriate to modify a loan, what some other
alternatives
may be, and how a loan modification might help the nonprofit
organization to keep its doors open during this economic
crisis.
Merchant
Contracts [2006]
This
guide provides a general introduction to transactions
involving the sale of goods. It covers
the following information:
the fundamentals of the purchase/sale transaction, contracts,
gap filling terms, delivery, inspection, acceptance and
rejection, warranties and warranty disclaimers, consequential
damages and other damages.
Mutual Directorships [2004]
This
alert highlights some issues a director of multiple
nonprofit organizations may encounter when presented
with a business opportunity that creates a potential
conflict of loyalties.
Public Disclosure of Tax
Documents
This alert provides an
overview of the legal requirement that tax-exempt organizations
make federal exemption applications
(Form 1023) and annual informational tax returns (Form
990) available for inspection by the public. The law
requires that most tax-exempt organizations make copies
available
to the public on request and allow in-person inspection.
Public Support Test [2003]
This
alert is designed as a general reminder to nonprofits
that are recognized by the IRS as tax-exempt “public
charities” under Section 501(c)(3) of the Internal
Revenue Code. In order to maintain public charity
status, most public charities must raise revenues
from the general public, the government and other
public charities in order to meet a numerical test.
If the public charity fails to meet this test, its
status may revert to that of “private foundation.”
Trademark
Basics for Nonprofits [2009]
This
guide contains a collection of frequently asked trademark
questions and answers, divided into the following categories:
Trademark Definitions, How to Establish a Trademark,
Proper Use of a Trademark, and Protecting a Trademark
from Infringement.
Wage and Hour Laws [2004]
This alert contains a
summary of California wage and hour laws that apply
generally to most employers (including
nonprofits), as of August 2004.
HOUSING OPPORTUNITIES,
PRESERVATION AND ENFORCEMENT (HOPE) UNIT
The
Housing Element – What
is it, and How Can You Get Involved? [April 2008]
Summarizes
housing element law and what advocates can
do to get involved in the 2008 update process.
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