The deadlines for California nonprofit organizations seeking to initially obtain or renew exemption from real estate or personal property taxes are quickly approaching. Please join us as we review the current state of the law...more
When making grants to foreign organizations, private foundations must conduct costly and time-consuming expenditure responsibility, unless the foundation makes a good faith determination that the foreign organization is...more
The Supreme Court issued decisions in two landmark cases involving same-sex marriage on June 26, 2013. In United States v. Windsor, the Court held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, which...more
The American Taxpayer Relief Act of 2012 (the “Act”), signed into law by President Obama on January 2, 2013, extends favorable tax treatment for qualified charitable distributions made from IRAs (”Individual Retirement...more