Nonprofit Law Matters

Category Archives: Religious Institutions

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Coming Changes to Federal Overtime Rules Will Affect Nonprofit Employers

Posted in Private Foundations, Public Charities, Religious Institutions, Uncategorized, Unions, Associations, Clubs & Other Tax-Exempt Organizations

The US Department of Labor has issued new regulations, effective for most employers in December 2016, that will affect how employers, including nonprofits, determine which employees are exempt from certain wage and hour rules. Since we’re not employment lawyers, these new rules fall outside of our areas of expertise, but our friends at California Association… Continue Reading

Good News on the Investment Front!! California Passes AB 792, Harmonizing Investment Standards for Nonprofits in California

Posted in Charitable Gift Planning, Private Foundations, Public Charities, Religious Institutions

The stock market may be in shambles, but California charities have reason to celebrate.  Historically, charities formed as California nonprofit public benefit corporations have had to satisfy two state law investment standards:  Corp. Code Section 5240 and UPMIFA (found at Probate Code section 18501 and following).  Corp. Code Section 5240(b) provides that in making investments, a… Continue Reading

CalNonprofits Releases Report on Impact of California’s Nonprofit Sector

Posted in Grantmaking & Social Investing, Private Foundations, Public Charities, Religious Institutions, Revenue Generating Activities

On August 5, 2014, CalNonprofits, a statewide alliance of nearly 10,000 nonprofit organizations promoting the interests of California’s nonprofit sector, released a report, Causes Count: The Economic Power of California’s Nonprofit Sector, “the first report of its kind to examine the nonprofit sector’s scope, activities and economic impact” in California. If you don’t have time to… Continue Reading

Top 25 Comments on IRS Proposed Political Activity Rules: #16 — Some Religious Perspectives

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

Evangelical Council for Financial Accountability “While the Treasury and the IRS seek greater clarity by further restricting the types of permissible political activity of tax-exempt organizations, the Commission [on Accountability and Policy for Religious Organizations] would achieve greater clarity by allowing more freedom for tax-exempt organizations to engage in political speech—while simultaneously preserving the long-held… 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