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Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 90 is a refresh of the third of the original episodes published in the summer of 2022. During these dog days of summer, it's a good time to bring back some of...more

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Designators, Members, Directors, Officers - The Who’s Who of Nonprofit Governance

Welcome to EO Radio Show - Your Nonprofit Legal Resource. For the next few weeks, we refresh our earliest episodes on nonprofit basics. During these dog days of summer, it's a good time to bring back some of our early...more

Allen Matkins

This Corporation Was Harmed Even Before It Was Incorporated!

Allen Matkins on

The Church of the Celestial Heart is a California nonprofit religious corporation seeks to import and use a sacramental tea.  It so happens that this tea, which is also called Daime or ayahuasca, carries trace amounts of a...more

Allen Matkins

Is It Possible That Some Possibilities Are Unreasonable?

Allen Matkins on

Section 5342(e) of the California Corporations Code requires a nonprofit public benefit corporation to provide, upon the request of a member, to either allow inspection and copying of all members' names, addresses or voting...more

Arnall Golden Gregory LLP

2023 Comprehensive Revisions to the Georgia Nonprofit Corporation Code Are Now Effective

On May 2, 2023, Governor Brian Kemp signed Senate Bill 148 into law, making a number of significant changes to the Georgia Nonprofit Corporation Code. These changes went into effect on July 1, 2023. Notable changes for...more

Cooley LLP

Nonprofit Committees: Getting the Job Done

Cooley LLP on

Nonprofit organizations in the United States often form committees to carry out or monitor organizational tasks efficiently and effectively. Some committees act on behalf of the Board of Directors in fulfilling corporate...more

McDermott Will & Emery

Caution for Nonprofits Doing Business with Insiders: IRS Revokes 501(c)(3) Status Based on Management Company Relationship

Picture a 1,000-piece jigsaw puzzle of a frightening image with a single piece missing. No matter which piece is missing, the image is still frightening. Now picture the same jigsaw puzzle with 400 pieces missing. The image...more

Nutter McClennen & Fish LLP

Board Members of Charitable Organizations: Take Note of New Guidance From the Massachusetts Attorney General

As 2022 came to a close along with Governor-Elect Healey’s term as Attorney General of Massachusetts, the Office of the Attorney General published an updated Guide for Board Members of Charitable Organizations (the “Guide”)....more

K&L Gates LLP

Handbook for Directors of Nonprofit Corporations in the United States

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The Handbook for Directors of Nonprofit Corporations in the United States summarizes the duties of directors of nonprofit corporations, provides general background information regarding selected available federal tax...more

Allen Matkins

Must A Nonprofit Abnegate Private Gain?

Allen Matkins on

The California Corporations Code includes provisions governing a wide variety of nonprofit organizations.  However, the "Big 3" categories of nonprofit corporations are the public benefit, mutual benefit and religious...more

Felicello Law PC

Low Risk, High Rewards: Legal Protections for Non-profit Boards

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According to the National Council of Nonprofits, there more than 1.4 million 501(c)(3) charitable nonprofits in the United States alone. This nonprofit sector is a vital part of our national and local infrastructure,...more

Allen Matkins

Nonprofit Corporations Need Not File One Of These . . .

Allen Matkins on

Section 17910 of the California Business & Professions Code requires every person who regularly transacts business in California for profit under a fictitious business name to file a fictitious business name statement. ...more

Allen Matkins

Mark Your Ballot With Care Because There May Be No Taking It Back

Allen Matkins on

Section 603 of the California Corporations Code provides generally for shareholder action by written consent, unless otherwise prohibited in the articles of incorporation.  Subdivision (c) of that statute provides that a...more

Goodwin

Board Diversity — An Overview for Nonprofits

Goodwin on

Board diversity is one of the most visible corporate governance topics today. As the pressure to diversify boards continues to increase, we anticipate that key constituencies for all types of entities, including nonprofits,...more

Fox Rothschild LLP

Updates to State Law Have Implications for Washington Nonprofits

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With 2022 under way, nonprofits incorporated in Washington should familiarize themselves with the newly updated Washington Nonprofit Corporation Act to determine whether updates to their articles, bylaws or general practices...more

Davis Wright Tremaine LLP

Washington's New Nonprofit Corporation Act: Is Your Nonprofit Ready?

Governor Inslee signed into law an all-new Washington Nonprofit Corporation Act (New Act). The New Act will completely replace the current Washington Nonprofit Corporation Act, which has seen only minor updates since its...more

Foley & Lardner LLP

Seventh Circuit Examines Conflict of Interest Issue Relevant to Private Foundations

Foley & Lardner LLP on

The board members or trustees of private foundations frequently serve on the boards of organizations that apply for and receive grants. This may present the possibility of a conflict of interest issue when the foundation...more

Pillsbury Winthrop Shaw Pittman LLP

Association Mergers: Timing Is Everything

When and how two associations combine in a merger depends a lot on circumstances at the beginning, middle, and end of the transaction. From leadership transitions to board meeting schedules to advocacy needs, here’s how...more

Farella Braun + Martel LLP

End of a Decade – Checklist for California Nonprofits

As 2019 comes to a close, we thought about our customary note to nonprofit officers and directors to take a few moments to confirm that important year-end responsibilities have not been overlooked. But since this year's end...more

Nilan Johnson Lewis PA

Five Tasks a Nonprofit Board Chair Should Own

Nilan Johnson Lewis PA on

Nonprofit Board Chair job descriptions usually include phrases like “facilitate consensus” and “ensure all voices are heard.” I agree with those job descriptions. In my experience, Board Chairs generally understand that part...more

McDermott Will & Emery

Corporate Law & Governance Update - April 2019

McDermott Will & Emery on

DIRECTORS AS VENDORS - A new controversy at a large health system highlights the legal and reputational challenges that can arise when directors sell services to the organizations they serve as fiduciaries. According to...more

Mintz - Employment Viewpoints

New Tax Law Brings Penalties for Top Paid Non-Profit Executives

The “intermediate sanctions” rules under Section 4958 of the Internal Revenue Code have long governed the payment of compensation to executives of public charities. While these rules are highly prescriptive, if followed, they...more

Nilan Johnson Lewis PA

Charities Participating in Policy and Protest: 2017 and Beyond

Recent demonstrations highlight a significant passion for expressing dissent and opposition to the Trump administration and its public policy positions. Given the dramatic increase in queries we have received from our clients...more

Winstead PC

Court Affirmed Dismissal Of Breach Of Fiduciary Duty Claims Against Condo Board Members

Winstead PC on

In Brown v. Hensley, a condominium complex was damaged by a hurricane, and the board of the complex allowed the complex to be demolished. No. 14-14-00981-CV, 2017 Tex. App. LEXIS 727 (Tex. App.—Houston [14th Dist.] January...more

Foley Hoag LLP

Recent Governance and Gift-Giving Guidance from the Non-Profit/Public Charities Division

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The Non-Profit Organizations/Public Charities Division of the Office of the Attorney General (the “Division”) recently released helpful guidance regarding (i) good governance of charitable organization and (ii) the rules that...more

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