Nonprofit Law

When it comes to nonprofit law, Johnston & Associates provides the advice and support you need to accomplish your nonprofit objectives. With more than 20 years of experience in the nonprofit industry, our attorneys understand the issues unique to nonprofit corporations and are able to help with everything from forming a nonprofit corporation, to governance and fundraising issues, to forfeiting your nonprofit status, and everything in between.

Other legal support for nonprofit corporations includes:

  • Articles of Incorporation
  • Bylaws
  • Board of Directors Roles and Responsibilities
  • Corporate Officers
  • Executive Evaluation and Compensation
  • Members and Other Interested Persons
  • Property Tax Exemptions
  • Nonprofit Operations
  • Regulation of Fundraising
  • Charitable Giving Compliance
  • Taxation of Investment and Business Activities
  • Legislative and Political Activities
  • Restructuring or Dissolution
  • Financial Accounting for Nonprofit Organizations
  • Federal Tax Exemption

California law provides for three categories of nonprofit corporations: Nonprofit Public Benefit, Nonprofit Mutual Benefit, and Nonprofit Religious Corporation.

Nonprofit Public Benefit Corporations

Many nonprofit organizations fit into this category. As the title suggests, the nonprofit public benefit corporation is organized for the specific purpose of benefitting others in the community (from small neighborhood outreach work to global relief). In addition to obtaining nonprofit corporate status with the State of California, most nonprofit public benefit corporations seek exemption from federal income tax under the Internal Revenue Code 501(c)(3)-(4).

Johnston & Associates is well equipped to advise nonprofit public benefit corporations to comply with the numerous state and federal law requirements.

Nonprofit Mutual Benefit Corporations

Mutual benefit nonprofit corporations are organized specifically for the benefit of its own members. Examples include service clubs, homeowners’ associations, and the like. The requirements for tax exemption of mutual benefit organizations differ from the requirements for public benefit corporations in significant ways.

For assistance with the formation, operation, or governance with a nonprofit mutual benefit corporation, Johnston & Associates can help.

Nonprofit Religious Corporations

A corporation organized exclusively for religious purposes is ordinarily organized as a “religious” corporation. Of the three types of nonprofit organizations, religious corporations have the least amount of government oversight. As such, the procedures and requirements for religious corporations are often very different than for public benefit corporations.

The attorneys at Johnston & Associates have spent decades working with churches and faith-based organizations and offer a myriad of legal support services for religious corporations.