Top Ten for 2016 List (00720658)

Top Ten Issues/Developments for 2016

1. Electioneering/Voter education/Voter engagement/Voter registration/GOTV

 The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations (2nd ed.) – Alliance for Justice

2. Lobbying (and ballot measures) -- grass roots without call to action

 Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities – Alliance for Justice  An Introduction To Lobbying By Charities - Rosemary Fei, Planned Giving Design Center

3. Status of IRS regs for c4s (and 5s and 6s) on political activity -- what is it, how much can you do

 IRS Update on the Proposed New Regulation on 501(c)(4) Organizations (last reviewed or updated 4/17/15) - IRS  Proposed IRS Regulations for 501(c)(4) Political Activities – Independent Sector  Letter to IRS re: Proposed Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities - Bright Lines Project

4. Formation/Exemption processing at the IRS -- 1023 EZ, regular 1023 -- application versus registration -- consequences down the road for the sector, problems for private foundation grantmakers

 Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code – IRS  I.R.S. Shortcut to Tax-Exempt Status Is Under Fire (4/8/15) – The New York Times  The IRS Approves Many Applications for Tax-Exempt Status Almost Automatically, Often Based on Insufficient Information – National Taxpayer Advocate

5. New PF rules - Mission-related Investments - Foreign Public Charity Equivalents - Program-related Investments

 IRS Clarifies Position on Private Foundation Mission-Related Investments Under Section 4944 - Nonprofit Law Matters, Adler & Colvin  Treasury Releases Final Regulations for Private Foundations Making International Grants Using Foreign Public Charity Equivalence Determinations - Nonprofit Law Matters, Adler & Colvin  Examples of program-related investments by private foundations - (last reviewed or updated 3/11/15, includes link to proposed regulations) - IRS

6. Raffles

 Raffles - California, Office of the Attorney General

{00720658.DOCX; 1}  Fundraising Issues for Nonprofit Organizations - Public Counsel Law Center  Update on SB549: Down but not out! - CalNonprofits

7. Schedule B disclosure of donor lists to AGs

 California Attorney General Can Demand Full IRS Forms From Charity (5/13/15) - Forbes  Court OKs Public Disclosure Of Donors (6/2/15) – The Nonprofit Times

8. New entity forms -- how are they doing? Should nonprofits care? Should nonprofits use them? Social enterprise linkage - L3Cs - B corporations - social purpose corporations

 Benefit Corporation and L3C Adoption: A Survey (12/5/14) – Stanford Social Innovation Review  Goodbye Flexible Purpose Corporation, Hello Social Purpose Corporation: Governor Brown Signs S.B. 1301 - Nonprofit Law Matters, Adler & Colvin  A Prediction for the Nonprofit Sector in 2015 - Nonprofit Law Blog

9. Commercial fundraisers

 Commercial Fundraiser - California, Office of the Attorney General  Anatomy of a Fundraiser: A Legal Guide for Charitable Fundraising In California – Public Counsel Law Center

10. Crowdfunding

 Nonprofit Crowdfunding Risks - Nonprofit Law Blog  The Charleston Principles: Guidelines on Charitable Solicitations Using the Internet - National Association of State Charity Officials (NASCO)  Tired of Waiting for U.S. to Act, States Pass Crowdfunding Laws and Rules (6/3/15) - The New York Times

11. Minimum wages

 Minimum Wage, California, Department of Industrial Relations  Mulling the Effects of a Minimum Wage on Nonprofits - Nonprofit Quarterly  Local - San Francisco - $12.25 ($15 by 2018); Los Angeles - $9 ($15 by 2020)

12. Overhead in grants/contracts -- federal circular, PF funding -- legal issues, advocacy needed -- town hall in afternoon  New OMB Guidance on Indirect Costs: What It Does and Why It Matters - National Council of Nonprofits  OMB Uniform Guidance - National Council of Nonprofits  Nonprofits and the New OMB Uniform Guidance: Know Your Rights … and How to Protect Them - National Council of Nonprofits

13. Affiliations among exempt organizations (c3-c4)

 How to Set Up and Maintain an Action Fund Affiliated with a Charity - Rosemary Fei and Greg Colvin, Taxation of Exempts

14. PILOTs

 Payments In Lieu of Taxes (PILOTs) - National Council of Nonprofits  Affordable Housing Alert: California’s Property Tax Welfare Exemption Law Amended (10/1/14) – Manatt (referencing SB 1203 and AB 1760)

15. Local lobbying ordinances -- nonprofit exceptions. Comment following lobbying

 Proposition C: Expenditure Lobbyists - San Francisco Voter Information Pamphlet & Sample Ballot  Op-Ed: The secret mistake of Prop C: Chilling the voice of our grassroots communities - San Francisco Examiner

16. RRF-1 requirement for underwater fiscal sponsors -- but no new forms changes yet.

 New California Law Affecting Fiscal Sponsors (2/19/13) - Nonprofit Law Blog

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