Nonprofit Law Matters

Emily Chan

Posts by Emily Chan

Taxation of Exempts Publishes “Comments on Proposed Regulations Show Exempt Organizations’ Concerns” by Martha Lackritz

Posted in Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

Taxation of Exempts recently published Martha Lackritz’s article Comments on Proposed Regulations Show Exempt Organizations’ Concerns.  In her article, Martha surveys a sample of the over 170,000-plus comments eventually submitted by the public to the IRS in response to its proposed regulations on candidate-related political activities of social welfare organizations.  If you have yet to… Continue Reading

South Carolina Creates New Requirements for Commercial Co-Venturers; Deadline Tomorrow (October 4, 2014) for Commercial Co-Venturers Currently Running Solicitation Campaigns

Posted in Public Charities, Revenue Generating Activities

Earlier this year, South Carolina enacted House Bill 3367 (H. 3367), a bill aimed at addressing concerns of the community and enforcement issues with the state’s Solicitation of Charitable Funds Act (the “Act”). H. 3367 amended the Act, including adding new requirements for commercial co-venturers. As of March 13, 2014, the effective date of H…. Continue Reading

Arizona, Maine, and Nevada Pass Laws affecting Charitable Solicitation Registration Requirements: Is there a trend emerging?

Posted in Public Charities, Revenue Generating Activities

With roughly 39 states and the District of Columbia having some form of charitable solicitation registration laws, a majority of states regulate charitable solicitation registration.  It is less clear, however, whether a trend is emerging for tighter or more relaxed regulation within those systems.  Lawmakers dealing with charitable solicitation registration laws often struggle to find the… Continue Reading

Nevada Establishes State Charitable Solicitation Registration Requirements

Posted in Public Charities, Revenue Generating Activities

Unlike Arizona and Maine, which recently removed certain charitable solicitation registration requirements, Nevada recently established charitable solicitation registration requirements with the enactment of AB 60.  Previously, Nevada had no charitable solicitation registration laws. Effective January 1, 2014, Nevada will require a nonprofit corporation to register with the Nevada Secretary of State before it solicits tax-deductible charitable… Continue Reading

Maine Passes an Act to Streamline the Charitable Solicitations Act

Posted in Public Charities, Revenue Generating Activities

Maine generally requires a charitable organization to become licensed with the state before it solicits, accepts, or obtains contributions in the state.  To become licensed, a charitable organization must file an initial registration form, certain other information such as copies of contracts with professional solicitors or professional fundraising counsel, and annual renewal applications that include… Continue Reading

Arizona Repeals the Charitable Solicitation Registration Requirement for Charitable Organizations

Posted in Public Charities, Revenue Generating Activities

As of September 13, 2013, charitable organizations soliciting in Arizona are no longer required to register with the Arizona Secretary of State.  Prior to this change in law, charitable organizations were required to file an initial charitable registration with the Secretary of State before soliciting their first contribution, whether through a contracted fundraiser or otherwise,… Continue Reading