Nonprofit Law Matters

Judith Small

Posts by Judith Small

New Year, New IRS Filing Requirement: Reporting Changes to “Responsible Party” on Form 8822-B

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

Effective January 1, 2014, the IRS is using a new form – Form 8822-B – for organizations to report changes to their “responsible party.”  Form 8822-B applies to all entities with a federal employer identification number (EIN), and includes a box to check if the organization is tax-exempt.  The form may also be used to… 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