Applying for the California Property Tax Welfare Exemption: An Overview

Nonprofits exempt under 501(c)(3) of the Internal Revenue Code are not automatically exempt from property taxes. In California, depending upon ownership and use of the property, eligible nonprofit organizations may separately apply and receive an exemption from local property taxes. There are three common exemptions for nonprofits owning property in California: the Church exemption, the […]

UBIT – Issues for Shared Spaces

  I will be speaking this week for The Nonprofit Centers Network on unrelated business income tax (“UBIT”) related issues faced by nonprofits providing shared space with other individuals or entities (you can register for the webinar here).  As we’ve discussed in previous posts on UBIT, generally, net income from unrelated business activities will be […]

Nonprofit Tweets of the Week – September 20, 2013

  The official end of summer and a busy fall conference season ahead for many. Today, Erin and I are attending the American Bar Association Exempt Organizations Committee Meeting with many of our colleagues from throughout the country. Have a listen to Jon McLaughlin's Summer Is Over while you peruse this week's tweets on nonprofits, […]

10 Issues to Address in Your Nonprofit’s Social Media Policy

  Copyright and trademark infringement.  Tip: understand the fair use doctrine.  Trap: expecting attribution to offer protection against charges of infringement. Fundraising and foreign state registration requirements. Tip: check out The Unified Registration Statement.  Trap: disregarding registration laws and their application to funds raised through social media (see the Charleston Principles). Events and foreign state qualifications to do […]

Incubating a Nonprofit Social Enterprise

  How can we incubate an innovative, profit-making nonprofit project? As covered in our last post, Starting a Self-Sustainable Nonprofit, it may be possible and advantageous to operate a sustainable, profit-making, charitable project as a nonprofit organization.  If this route is chosen, the leaders should ensure that the organizational, governance, and administrative structures are carefully […]

5 New Year’s Resolutions for Nonprofits

  Following up on our suggested 10 New Year’s Resolutions for Your Board, here are 5 (admittedly broad) resolutions for your organizations: We will review our mission statements to ensure they are consistent with our activities and within all our publications. We will examine our activities, thoughtfully develop/improve ways to measure the impact they have […]