NEW REQUIREMENTS FOR INITIAL AG REGISTRATION Nonprofit organizations registering for the first time with the Attorney General’s Registry of Charitable Trusts must now complete a new form, the CT-1, and provide the materials and information required by newly amended section 300 of the Attorney General’s regulations. For a summary of the principal documents and…

Everyone thinks registration with the California Attorney General’s Registry of Charitable Trusts is only for 501(c)(3) organizations. To the contrary, the AG’s office says that certain 501(c)(4) orgs must also register. According to the AG, California’s registration and reporting requirements are based on how the organization is incorporated, not the subsection of Internal Revenue Code…

Every year I have at least a couple clients who unwittingly mischaracterize would-be employees as “independent contractors”. Baaaaaaaaaad idea.In determining whether the person providing the service is an employee or an independent contractor, the IRS looks at a variety of factors, commonly referred to as the “20 factor test”. All 20 don’t have to be…

Many nonprofit organizations don’t realize that the governance of the organization and the conduct of its directors and officers can significantly effect the corporate shield / personal liability protection that everyone seems to take for granted. Yes, if your nonprofit is incorporated in California, the volunteer directors and officers have some statutory protection from personal…

You know that little “R” in the circle you see next to product names and logos? It means that the owner of that mark has registered the name (or slogan, or logo design) with the US Patent and Trademark Office. If you see the “R” next to a name or logo associated with a product/good,…