Nonprofit Law Matters

Ingrid Mittermaier

Posts by Ingrid Mittermaier

Call to Participate in Survey Conducted by CalNonprofits

Posted in Private Foundations, Public Charities

The California Association of Nonprofits (doing business as CalNonprofits) is conducting a study of the economic and social impact of California’s nonprofit 501(c)(3) sector.  CalNonprofit’s CEO, Jan Masaoka, is asking charities to participate by taking a survey.  While our firm is not involved with the study, it seems a worthwhile effort.  Jan’s message, reprinted here, has… Continue Reading

User-Friendly or User-Fraught? California Secretary of State’s New Form Articles for Nonprofit Corporations

Posted in AG, IRS, FTB, & Property Tax Proceedings, Formation & Tax Exempt Status

If you deal with the California Secretary of State’s office with any frequency, you’re probably already familiar with the new requirements for nonprofit articles of incorporation that kicked in at the start of this year. While it’s simple to provide the new information requested (i.e., the corporation’s initial street and mailing addresses), there’s another new development… Continue Reading

New Developments affecting Private Foundation Confirmation of Grantee Charity Status

Posted in Grantmaking & Social Investing, Private Foundations, Public Charities

As has been publicized recently, the IRS has a new web search tool, “Exempt Organizations Select Check.”  This tool allows users to search for organizations that are eligible to receive tax-deductible contributions (the Publication 78 data), as well as organizations that have been automatically revoked for non-filing (the “auto-revoke list”).    This data is, among other… Continue Reading

Form 8940 Requests and Other Recent Dealings with the IRS

Posted in Private Foundations, Public Charities, Religious Institutions

For several months now, the new IRS Form 8940 has been available for use by Section 501(c)(3) charities (and nonexempt charitable trusts) in filing a variety of requests with the IRS.  The form can be used to request (a) advance approval of certain set-asides described in Section 4942(g)(2) of the Internal Revenue Code, (b) advance approval… Continue Reading