News & Analysis as of

Charitable Donations Disclosure Requirements

Farella Braun + Martel LLP

California Regulation of Charitable Fundraising Platforms Part 2 - Reporting Due Diligence, Recordkeeping, and Disclosure Rules

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 77 covers the provisions of California’s Charitable Fundraising Platforms law (Gov. Code, § 12599.9) relevant to all covered charitable fundraisers and...more

Venable LLP

Tennessee and Utah Amend Charitable Solicitation Laws: New Filing, Disclosure, and Other Obligations Affect Fundraising Compliance...

Venable LLP on

Tennessee and Utah have revised the scope of their charitable fundraising laws. These changes will affect how and what nonprofit organizations registered to solicit in those states must disclose to state charity regulators....more

Freeman Law

Correction to APA Non-Compliance | IRS Issues Proposed Regulations for Syndicated Conservation Easements

Freeman Law on

On December 6th, the IRS proposed regulations (and comment period for same) that would require participants and promoters of syndicated conservation easement transactions to make certain disclosures relating conservation...more

Linda Liu & Partners

Donation (Disclosure-Dedication) Doctrine in China’s Patent Litigation

Linda Liu & Partners on

When construing the patent claims to determine patent infringement in China, the principle of equivalence will be applied, that is, the protection scope of a patent right is not only determined by the technical features...more

Venable LLP

Syncing Marketing and Legal: Compliance Considerations for Cause-Related Marketing

Venable LLP on

​​​​​​​Doing good doesn’t get old. But marketing leaders know that effective promotion of a company’s charitable giving requires a subtle combination of bedrock advertising principles with a few twists. It’s often here that...more

Verrill

Charitable Promotions, Commercial Co-Ventures, Donors Choose, Round-Up, and Peer-To-Peer Solicitations

Verrill on

It’s not often that you get BIG news in Charitable Promotions Law. But last year, California passed a comprehensive law that goes into effect on January 1, 2023. ...more

Venable LLP

California Issues Notice of Proposed Rulemaking Affecting Charitable Fundraising Platforms and Platform Charities

Venable LLP on

California is leading the way in regulating certain online fundraising activities that have not historically (or explicitly) been addressed in states' charitable solicitation laws. As we wrote last fall, Governor Newsom...more

Wiley Rein LLP

California Increases Disclosure Required for Charitable Giving at Elected Officials’ Request

Wiley Rein LLP on

California’s Fair Political Practices Commission recently adopted several regulations aimed at increasing disclosure related to charitable donations made at the request of elected officials – a practice known as “behested...more

Snell & Wilmer

U.S. Supreme Court Finds California Disclosure Requirement Unconstitutional as Infringement on First Amendment Associational...

Snell & Wilmer on

On July 1, 2021, the U.S. Supreme Court issued a 6-3 decision, holding that California’s blanket demand for charities to disclose donor information to the state Attorney General (AG) is facially unconstitutional.2 In addition...more

Proskauer - Tax Talks

The Impact of Americans for Prosperity Foundation v. Bonta on Donor Disclosure Laws

Proskauer - Tax Talks on

On July 1, 2021, the Supreme Court struck down a California donor-disclosure law as facially unconstitutional in its decision in Americans for Prosperity Foundation v. Bonta. The law required nonprofits operating or...more

Patterson Belknap Webb & Tyler LLP

Supreme Court Invalidates California Schedule B Disclosure Law

On July 1, the Supreme Court issued a major decision concerning nonprofit donor disclosure laws and the First Amendment. In Americans for Prosperity Foundation v. Bonta, No. 19-251, the Court held that a California law...more

Wiley Rein LLP

Political Privacy Update: Supreme Court to Hear Two Donor Privacy Cases From California

Wiley Rein LLP on

On January 8, the U.S. Supreme Court granted certiorari in two donor privacy challenges to California’s compulsory donor disclosure for nonprofit organizations. The first is Americans for Prosperity Foundation v. Xavier...more

Manatt, Phelps & Phillips, LLP

State AGs Settle Over PayPal’s Lacking Donation Disclosures

A group of 23 state regulators reached a deal with PayPal Giving Fund (PPGF) to settle allegations that it failed to provide adequate disclosures and information to consumers making donations through the platform. As a...more

Manatt, Phelps & Phillips, LLP

Regulators to Major Online Payments Platform: Fix Your Charity Disclosures

Twenty-three state regulators have now reached a deal with a prominent online payments processor to address that company’s insufficient disclosures on its platform. We explain why that matters to you....more

Seyfarth Shaw LLP

Ninth Circuit Court Of Appeals Reaffirms CA Attorney General’s Demand For Donor List

Seyfarth Shaw LLP on

A three-judge panel of the Ninth Circuit Court of Appeals recently upheld the position of the California Attorney General (AG) that charities located or doing business in California must provide a copy of their unredacted...more

Patterson Belknap Webb & Tyler LLP

Changes to Donor Disclosure Requirements

Under newly released rules, certain tax-exempt organizations are no longer required to disclose personally identifiable donor information on their annual Form 990 filings. This change does not affect Section 501(c)(3) or...more

Perkins Coie

IRS Eliminates Donor Disclosure for 501(c)(4)s and 501(c)(6)s

Perkins Coie on

On July 16, 2018, the U.S. Treasury Department released Revenue Procedure 2018-38, which no longer requires certain tax-exempt organizations formed under Section 501(c) of the Internal Revenue Code to report donor names and...more

Verrill

How Can They Do That? A Question Many Commercial Co-Venturers Love to Ask

Verrill on

Advertising lawyers when giving advice to clients on promotional programs and advertising disclosures are always asked by their clients, why must we do it that way when XYZ company isn’t? The answer is usually somewhere...more

Robinson+Cole Data Privacy + Security Insider

501(c)(3) Public Charities Subject to New Donor Disclosure Requirements in New York

Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom of speech and assembly, charities and...more

Patterson Belknap Webb & Tyler LLP

Court Dismisses Challenge to New York Donor Disclosure Requirement

On August 29, 2016, the United States District Court for the Southern District of New York dismissed in its entirety a complaint against the New York Attorney General filed by Citizens United and Citizens United Foundation,...more

Polsinelli

Regulators' Actions Against Charities that Swindled $187 Million from Donors Serve as Compliance Reminder

Polsinelli on

On May 18, 2015, the Federal Trade Commission (FTC) and 58 agencies from all 50 states and the District of Columbia filed a complaint charging four cancer charities and the individuals controlling them with allegedly...more

Smith Anderson

ISS and Glass Lewis Update Their Proxy Voting Guidelines

Smith Anderson on

Institutional Shareholder Services (ISS) and Glass, Lewis & Co. (Glass Lewis), two of the leading providers of corporate governance research and proxy voting services, have published their updated proxy voting guidelines for...more

Patterson Belknap Webb & Tyler LLP

A.G. Schneiderman Announces New Electioneering Disclosure Requirements for Nonprofits

On December 12, 2012, New York Attorney General Eric Schneiderman announced new proposed disclosure rules for New York-registered nonprofits designed to bring more transparency to electioneering activities by tax-exempt,...more

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