NEW CALIFORNIA DISSOLUTION OPTIONS
Starting January 1, 2016, California nonprofit corporations have three new options for dissolving. There is a short form dissolution for newly formed nonprofits, an automatic administrative dissolution for nonprofits that have been suspended for at least 48 months, and a voluntary dissolution that allows for the abatement of taxes under certain circumstances. See www.ftb.ca.gov for details.
IRS STREAMLINES EXEMPTION APPLICATION PROCESS
Qualifying organizations may now use the simplified Form 1023-EZ to apply for tax exemption under Internal Revenue Code Section 501(c)(3). See www.irs.gov for details.
TAX EXEMPTION OF NONFILERS REVOKED
The IRS continues to revoke the tax-exempt status of organizations that fail to file Form 990, 990-PF, 990-EZ, or 990-N for three consecutive years. See www.irs.gov to review the IRS list of revoked organizations and to learn how to reapply for tax-exempt status. The same is true for California organizations that fail to file Form 199 or 199N for three consecutive years. See www.ftb.ca.gov to review the FTB list.
CALIFORNIA SIMPLIFIES TAX EXEMPTION
As of January 1, 2014, organizations with a determination letter from the IRS under Sections 501(c)(4), (5), (6), and (7), as well as Section 501(c)(3), can request California affirmation of tax exemption from the California Franchise Tax Board by sending a copy of the determination letter and Form 3500A in lieu of filing Form 3500. See www.ftb.ca.gov for more information.
GAP BETWEEN TAX AND SANCTIONS LAW: BLOCKING LIFESAVING AID FROM VULNERABLE POPULATIONS
Cherie Evans will be part of the 2016 California Bar Association Tax Section's delegation to Washington, DC in early May. She and Kay Guinane authored the above entitled paper for the trip, which proposes due process protections for charities listed pursuant to Executive Orders.
CHOICE OF ENTITY CONSIDERATIONS
Barbara Rosen updated Chapter 2, Choice of Entity Considerations, in the CEB book, Advising California Nonprofit Corporations.
UPMIFA: NEW LAW AFFECTS LAWYERS ADVISING (AND SERVING ON) CHARITY BOARDS IN CALIFORNIA
Barbara Rosen co-authored an article on UPMIFA that was published in the California Tax Lawyer. See CTL, Volume 18, No. 4.
SO YOU WANT TO BE A NONPROFIT DIRECTOR?
Cherie Evans co-authored this article with Natasha Ng, which appeared in the California Business Law Practitioner, Volume 25/Number 1, Winter 2010.
RELIEF FROM IRC SECTION 508(a) AND (b) NOTICE REQUIREMENTS FOR CHARITIES WITH CHANGES IN FORM OR PLACE BUT NO CHANGE IN ACTIVITIES
Barbara Rosen co-authored an article published in the California Tax Lawyer proposing regulatory relief from treatment of charities that change only their form or place of operation as new organizations under Section 508(a) and (b). See CTL Volume 18, No. 2. Click here to download a pdf version of the proposal.
GROUP EXEMPTIONS DEMYSTIFIED
Barbara Rosen and Gene Takagi authored an article on group exemptions that was published in the January/February 2008 issue of Taxation of Exempts magazine.
INTERNATIONAL GIVING BY PUBLIC CHARITIES
Cherie Evans wrote an article on international giving for GuideStar. See www.guidestar.org to view the article.
THE TREATMENT OF PLEDGE WORKOUTS INVOLVING DISQUALIFIED PERSONS UNDER SECTION 4958
Barbara Rosen co-authored an article proposing a safe harbor for certain pledge workouts under Section 4958 that was published in the California Tax Lawyer. See CTL Volume 16, No. 1. Click here to download a pdf version of the proposal.
August 26, 2015
NONPROFITS AND FISCAL SPONSORSHIPS
Cherie Evans spoke on starting a nonprofit and on the fiscal sponsorship alternative for California Lawyers for the Arts.
January 30, 2015
DISASTER RELIEF IN 2015: DISEASE AS DISASTER AND THE CRIMINALIZATION OF HUMANITARIAN AID
Barbara Rosen participated in this panel at the American Bar Association Tax Section mid-year meeting.
April 5, 2013
THE SEVEN DEADLY SINS OF NONPROFITS
Cherie Evans discussed the common pitfalls of running a nonprofit for the Central Coast Paralegal Association.
November 8, 2012
THE PATH OF LEAST RESISTANCE-CONVERTING PRIVATE FOUNDATIONS INTO DONOR ADVISED FUNDS
Cherie Evans compared the pros and cons of private foundations and donor advised funds at the Community Philanthropy Summit.
June 19, 2012
TAX-EXEMPT ORGANIZATIONS: OVERVIEW AND INSIGHTS
Cherie Evans spoke on this topic for the East Bay Tax Club.
November 13, 2009
USE OF DONOR-ADVISED FUNDS
Barbara Rosen moderated a panel on Donor-Advised Funds at the 2009 Annual Meeting of the California Tax Bar in San Diego.