Articles

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Group Exemptions for Affiliated NPOs

Exemptions Group Exemptions for Affiliated NPOs There are two possible routes for a nonprofit organization...
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Directors – Best Practices

Governance and "Best practices" for public benefit nonprofit corporation 1. Role Of The Board And...
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Responsible Parties and Designated Officials

The IRS requires every corporation to designate an initial “Responsible Party” when applying for an...
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When is Your Out-of-State NPO Doing Business in California?

Nonprofits formed and based outside California (“foreign entities”) need to monitor whether they are “doing...
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Should Your NPO Have “Statutory” Members?

Most states, including California and Arizona, do not require a nonprofit to have members. They...
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California’s New Volunteer Test – Spilman v. Salvation Army !

A California Court of Appeal decision from January 2026 (Spilman v. The Salvation Army A169279...