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The article discusses lobbying issues involving tax-exempt organizations in California. It states that the emergence of lobbying activities by these organizations has raised concerns over the extent of their lobbying and whether additional limitations need to be imposed. It mentions that aside from requiring organizations which engage in lobbying to register and report on their activities, the Lobbying Disclosure Act of 1995 exempts organizations that engage in lobbying from receiving federal funds as an award, grant or loan.

The article discusses current developments in the field of unrelated business income tax (UBIT) in California. It focuses on current judicial opinions and administrative actions which have been grouped into different areas of interest like royalties, mailing lists and other activities. It cites that under the Internal Revenue Court (IRC) 512(b)(2), income from the regular sale of membership mailing lists by an exempt organization is subject to unrelated business income tax and is not a royalty.

A form showing the membership provisions of a California religious corporation that requires information on the qualifications and admission of members as well as fees, which appears in the book "How to Form a Nonprofit Corporation in California" is presented.

A form showing the bylaws of a California religious corporation that requires information on the location of office, objectives and purposes and compensation, which appears in the book "How to Form a Nonprofit Corporation in California" is presented.

A form showing the membership provisions of a public benefit corporation in California that requires information on the qualifications of members, admission of members as well as fees, dues and assessments, which appears in the book "How to Form a Nonprofit Corporation in California" is presented.

A form showing the bylaws of a public benefit corporation in California that requires information on the location of the business, primary objectives and purposes of the corporation and compensation of directors, which appears in the book "How to Form a Nonprofit Corporation in California" is presented.

The article discusses the compliance guide for 501(c)(3) private foundations in California. It describes the different types of private foundations. It explains the activities which could jeopardize the tax-exempt status of a private foundation. It also mentions the federal information and tax returns that need to be filed.

The article discusses the compliance guide for 501(c)(3) public charities in California. It examines the activities which could jeopardize the exempt status of a charity. It explains the federal information returns, tax returns or notices which should be filed. It also cites the records which should be kept and how long they should be kept.

A guide for charities released by the California Attorney General is presented. The guide aims to offer practical information about charities and some regulations in the state that affect the creation and operation of nonprofit charitable corporations. An overview of the formation of nonprofit corporations and application for tax-exemption is provided, along with a discussion of the role of the Attorney General in overseeing charities. Also included are steps for the incorporation of a public benefit corporation.

The article addresses issues concerning public charity or private foundation status under the California law. Under the Internal Revenue Code chapter 42, private foundations should pay excise taxes, while public charities are not. An overview of the advantages of obtaining public charity status is presented, along with a list of fundraising advantages. Also included is a description of the types of private foundations.

The article discusses the final procedures for organizing a nonprofit corporation in California. An overview of the process for creating corporate records books, corporate kits, corporate seals, and corporate membership certificates is provided, along with a discussion of the transfer of assets from a for profit organization or from an informal nonprofit organization. The article also offers tips for applying for a property tax exemption.

A guide to charitable solicitation from the California Attorney General's Office is presented. The guide offers information about the state and federal laws covering charities, charity reporting and fundraising for charitable purposes. An overview of regulations governing charitable tax exemption and donor tax deduction under Internal Revenue Code (IRC) section 501(c)(3) and California Revenue and Taxation Code section 23701(d) is provided.

The article discusses the management of nonprofit organizations under California law. A brief description of main tax paperwork from the U.S. Internal Revenue Service (IRS) for a 501(c)(3) nonprofit corporation is provided, along a list of tax reporting forms and paperwork mandated by the state of California. Also included is a list of requirements in order for a nonprofit corporation to become eligible for a sales tax exemption.

Section 267 of the Assessors' Handbook about welfare, church, and religious tax exemptions in California is provided. An overview of the scope of charitable purposes is presented, along with specific requirements of owner and operator, for use of property, and for housing property used exclusively tax exempt purposes. Also included are details of the welfare exemption process.

A form showing a submission of exemption request for nonprofit organizations in California is presented which appears in the book "How to Form a Nonprofit Corporation in California."

The article discusses the preparation of a Federal 501(c)(3) tax exemption application for nonprofit corporations in California. An overview of forms and publications needed for a tax exemption application is provided, along with measures for the completion of the applications. The author explains the consequences of late submission of tax exemption application. After conducting a review of the application, the U.S. Internal Revenue Service (IRS) would either grant federal tax exemption, request for more data, or recommend adverse determination.

The article discusses the bylaws for nonprofit corporations in California. An overview of bylaws for public benefit and religious corporations is provided, along with membership bylaw provisions. Bylaws feature data that are vital to the organization and operation of the corporation. Furthermore, bylaws indicate the legal and tax provisions that are applicable to tax-exempt nonprofit corporations. The article offers instructions for meeting religious corporation membership provisions.

The article discusses the process for forming a nonprofit corporation in California. Corporations should be established first before applying for state and federal tax exemptions. The California Secretary of State will be responsible for the approval of corporate names following the submission of articles of incorporations. In selecting for a corporate name, the terms bank, trust, or trustee cannot be used. The article offers tips for preparing articles of incorporation and articles for a public benefit corporation.

The article discusses additional tax benefits and requirements affecting nonprofit corporations under California law. An overview of federal and state tax deductions for contributions is provided, along with types of contributions and nondeductible gifts. Also addressed are unrelated business income tax, nonprofit tax exemption, attorney general reporting requirements, and welfare exemption under California law. The article explains nonprofit tax benefits and tax and nontax requirements under 501(c)(3) nonprofit law.

The article discusses the legal rights and responsibilities of incorporators, directors, officers, employees and members of nonprofit corporations in California. An overview of the importance of protecting the corporate status is provided, along with the responsibilities of incorporators as promoters. The status and integrity of directors will be important in promoting public trust in a nonprofit organization. A brief description of the classes of nonprofit membership is presented, along with membership quorum and voting regulations.

The article discusses the incorporation of nonprofit organizations in California. An overview of the advantages and disadvantages of forming nonprofit corporations is provided, along with a discussion of the differences between for profit corporations and nonprofit corporations. Also included are brief descriptions of public benefit corporations, religious corporations and mutual benefit corporations. The article explains state law requirements for forming nonprofit corporations and the process of obtaining tax exempt status.

A form showing a shareholder representation letter is presented which appears in the book "How to Form Your Own California Corporation." It includes information regarding the purchase of an interest in the corporation, requirements of the California limited offering exemption, investment rule of the California Code of Regulations, and representation of professional adviser.

A form showing the bylaws of a California corporation is presented which appears in the book "How to Form Your Own California Corporation." It includes information regarding the principal executive office, annual meetings of the shareholders, notices of meetings, special notice and waive of notice requirements, quorum and shareholder action, and voting.

A form showing a notice of transaction pursuant to Corporations Code Section 25102(f) issued by the Commissioner of Corporations State of California is presented which appears in the book "How to Form Your Own California Corporation." The required information includes the name of the issuer, issuer's state or other jurisdiction of incorporation or organization, title of class or classes of securities sold in transaction, and the value of securities sold or proposed to be sold in the transaction.

The article focuses on the legal aspects of an incorporation in California that may require a lawyer's help. It recommends choosing a lawyer that one personally knows and trust and who has several experience advising small businesses. It points out a need to ensure that a lawyer referral service is certified by the State Bar of California. Examples of financial planning and corporate tax issues involved in organizing and operating a corporation include whether to elect federal S corporation tax status and eligibility for tax-free exchange treatment.

The article focuses on some important steps that one should take after organizing a corporation in California. Examples of post incorporation paperwork and tasks including filing an annual statement of information, filing and publishing a fictitious business name statement, and adopt a shareholders' buy-sell agreement. To elect federal S corporation tax status, there is a need to file IRS Form 2553 and to obtain the consents of shareholders. Other tasks include applying for a federal Employer Identification Number and filing an income tax return.

The article focuses on steps involved in forming a California corporation. It points out that choosing a name for a corporation that meets state law requirements is the first step in organizing a corporation. The California Secretary of State is responsible for approving the corporate name upon filing for articles of incorporation. Particular focus is given to the Secretary of State's requirements for corporate name. An example of the articles of incorporation and the cover letter for the articles of incorporation is provided.

The article discusses the principal tax consequences of starting and operating a corporation in California and explores tax elections several small corporations will want to make. Taxes built into the California corporate tax scheme include the corporate franchise tax, personal income tax, S corporation tax election. Particular focus is given to the federal corporate income tax and federal individual income tax. Also included are information on requirements for S corporation tax status and the advantages and disadvantages of S corporation tax treatment.

The article discusses how corporations can offer and sell stock shares without violating California and federal securities laws. It cites issuance of the initial shares of stock as one of the most significant steps in forming a corporation. There is a need for a stock issuance in California to be qualified or approved by the commissioner of corporations. Particular focus is given to the general requirements of the limited offering exemption, along with the special shareholder suitability rules. Examples of the limited offering exemption are also given.

The article explores the legal, financial and practical considerations relevant to California corporations. Particular focus is given to the classification of corporations in California, along with the primary reason for electing close corporation status. Included is a list of corporate powers under the California Corporations Code. Also included are information on directors' duties, certain corporate acts that does not require shareholder approval, and the minimum number of titled positions that a corporation must have.

This article compares the California corporation to other small business legal structures. The different legal structures or forms for operating a business include sole proprietorship, partnership, limited liability company (LLC) or corporation. Particular focus is given to important LLC characteristics, along with the basic attributes of the corporation. Also included are information on the tax characteristics of the corporation and the tax consequences of corporate dissolution.

The article presents guidelines for filing annual registration renewal fee report to attorney general of California. It lists the nonprofit corporations and organizations which are not required to file a form RRF-1 such as a government agency and a religious corporation. It also mentions the situations in which the extensions for filing form RRF-1 will be allowed.

A form showing the articles of incorporation of a religious corporation in California that requires information on the specific purpose of the corporation, address of the corporation's initial agent and the name of the incorporator, which appears in the book "How to Form a Nonprofit Corporation in California" is presented.

A form showing the articles of incorporation of a public benefit corporation in California that requires information on the specific purpose of the corporation, name and address of the corporation's initial agent for service of process and the name of the incorporator, which appears in the book "How to Form a Nonprofit Corporation in California" is presented.

A form showing a membership certificate for nonprofit corporations in California is presented which appears in the book "How to Form a Nonprofit Corporation in California."

A notice released by the Franchise Tax Board (FTB) of California concerning the issuance of exempt acknowledgement letter is presented. The agency will be tasked to issue an Exempt Acknowledgement Letter, which informs the organization that the agency has received their submission for tax exemption. In order to gain tax-exempt status in California, organizations should be organized and functioning for nonprofit purposes.

A form showing a receipt for services rendered is presented which appears in the book "How to Form Your Own California Corporation." It includes information regarding the recipient of the labor or services, the payment received for these services, and transaction date.

A form showing a note for the cancellation of indebtedness is presented which appears in the book "How to Form Your Own California Corporation." It includes information regarding the amount or shares received for the debt cancellation, transaction date, and total remaining balance or unpaid principal amount.

A form showing the bill of sale for items of property is presented which appears in the book "How to Form Your Own California Corporation." It includes information regarding the transaction, the transferor's name and date of transaction.

A form showing the bill of sale for assets of a business is presented which appears in the book "How to Form Your Own California Corporation." It includes information regarding the transferor(s), the California corporation, intangible assets not included in the transaction, and the general terms and conditions of the transaction.

A form showing the annual registration renewal fee report to attorney general of California that requires information such as state charity registration number, name of organization and corporate or organization number, which appears in the book "How to Form a Nonprofit Corporation in California" is presented.

A California nonprofit incorporation checklist is presented which appears in the book "How to Form a Nonprofit Corporation in California." It includes information regarding the preparation for articles of incorporation and preparation for the bill of sale for assets.

A form showing an incorporator's statement upon filing of the Articles of Incorporation with the California Secretary of State is presented which appears in the book "How to Form a Nonprofit Corporation in California."

An introduction to the book "How to Form a Nonprofit Corporation in California" is presented. The book explains the process of incorporating a nonprofit organization in California and getting a 501(c)(3) tax exempt status from the U.S. Internal Revenue Service (IRS). Legal and tax technicalities should be dealt with when forming a tax exempt nonprofit. The book offers needed data and tools for creating and managing a tax exempt nonprofit organization.

A form showing a name availability inquiry letter is presented which appears in the book "How to Form Your Own California Corporation." The required information includes the requestor's name and contact information, entity type, and business names.

A form showing an articles of incorporation is presented which appears in the book "How to Form Your Own California Corporation." The required information includes the name of the corporation, purpose of the corporation, and the corporation's name and address in the state of California.

An introduction to the book "How to Form Your Own California Corporation" is presented.