Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship
Yeong Wo is an unincorporated association that serves as an umbrella group for a dozen constituent organizations, called “tangs.” In Hee Shen Cemetery & Benevolent Assoc. v. Yeong Wo Assoc., 2024 WL 938928 (March 5, 2024),...more
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
Yesterday's post focused on a California bill, AB 1229 (Haney), that would create a new Decentralized Nonprofit Association Law. Today's post drills down on what I see as fundamental flaw in the bill. In addition to...more
As discussed in this recent post, Judge Larry Alan Burns recently ruled that the plaintiffs in class action had adequately pled that a distributed autonomous organization (DAO) was a partnership under California law. Sarcuni...more
Mongol Nation is an unincorporated association whose members include the official, or "full-patch," members of the gang. The U.S. government has been prosecuting the gang since at least 2008 and has obtained convictions of...more
As the rules and procedures are being developed through cases of first impression, thousands of DAOs and other crypto enthusiasts are watching the CFTC v. Ooki DAO legal battle for clues about how our legal system will treat...more
Gertrude Stein is famously quoted as having written, "There is no there there". Although Ms. Stein intended a different meaning to the expression, the same statement might be used to describe a "decentralized autonomous...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource, brought to you by the Exempt Organizations Group at Farella Braun + Martel. My name is Cynthia Rowland, and I'm a partner at Farella. I'm a business and tax lawyer...more
An intra-congregational dispute over control of church bank accounts led the Wakefield Missionary Baptist Church to a schism that forced out a senior pastor, saw church doors locked, and resulted in competing factions...more
Often a club or other will begin informally without formal incorporation. In California, such an unincorporated club or group, whether organized for profit or not, is classified as an "unincorporated association" and it...more
Cal. Serv. Emples. Health & Welfare Trust Fund v. Greenbox Servs. LLC, 2021 U.S. Dist. LEXIS 93477 involved a plaintiff's attempt to serve a limited liability company. After thrice failing to serve personally the LLC's...more
In 2004, the California legislature enacted an unincorporated associations law as part of the Corporations Code. Cal. Stats. 2004, ch. 178 (SB 1746). At the time, the law governing unincorporated associations consisted of...more
Nine years ago, I wrote about various provisions of the California Corporations Code concerning unincorporated associations. See Thinking About Joining A Club? You May Want To Consider These Corporations Code Provisions...more
Youth sports organizations are often run by people who are volunteers. Sometimes one volunteer within the group opens a bank account in the name of the sports organization, so fees can be deposited and expenses paid. Many...more
A corporation and a partnership enter into a contract. Alleging that the partnership is in breach, the corporation sues the partnership and its two general partners. Neither of the partners is a party to the contract....more
There is a popular vintage Harley Davidson t-shirt that says “Tough Guys Finish First.” That may be true. But, sometimes, to finish first, one does not need more tough guys; one needs more lawyers, as a crime-related matter...more