Legal Services
Nonprofit formation, charitable registration, application for federal and state tax-exemption
Fiscal sponsorship, including comprehensive and pre-approved grant relationship models
Board duties and governance, including design of governance structures and board trainings
Bylaws and governance policy creation and review
Conflict of interest management and counsel, including on potential self-dealing issues
501(c)(3) compliance, including operational test and consistent activities issues
Related and unrelated business activities, unrelated business income tax (UBIT) issues
Advocacy, lobbying, and political activities for 501(c)(3), 501(c)(4), and other exempt organizations
Private foundation rules, including related to distributions, international activities, set-asides
Donor-advised fund rules for sponsoring organizations and donors
Endowments and prudent investments
Supporting organization issues
Mergers and acquisitions
Affiliations and collaborations, including 501(c)(3) - 501(c)(4) tandems
Subsidiaries and joint ventures with commercial partners
International activity issues
Charitable solicitation, commercial co-ventures, and crowdfunding and other online fundraising issues
Dissolution and transfer of programs and remaining assets
Startups
We provide representation to a selected group of startup nonprofits, including drafting of governing documents, guidance regarding initial actions of the incorporator and board of directors, counsel regarding planned activities and compliance issues, registration with the Registry of Charitable Trusts (if applicable), and preparation of applications for recognition of exemption. Before representing a startup nonprofit, we assess whether the founders have taken reasonable care to plan for continued viability and may consider such factors as the number of independent board members, startup capital, experience in raising funds, and the general business plan.
Board trainings
We provide on-site board trainings to charities and foundations on a variety of nonprofit corporate, tax, and charitable trust law matters. Our trainings may cover general nonprofit corporate governance matters or very specific issues facing the organization. Our senior attorneys are all experienced speakers who know how to work together with executives and their boards to provide the right training session for each of our clients with a focus on engaging dialogue and critical thinking.
Legal Audits
We help organizations with a checkup on their status to conduct business and raise charitable funds in California; their tax status with the IRS and California Franchise Tax Board; their activities and whether they are consistent with their governing documents and bases for tax-exemption; their governance structures, policies, and practices; and other nonprofit law compliance issues.
Speaking Engagements
2024
Can We Do That? National Network of Fiscal Sponsors National Gathering, Erin (10/16-18)
Every Nonprofit Needs a Climate Plan: Learn How to Create Yours, Stanford Social Innovation Review Nonprofit Management Institute, Gene
The State of the Economy for Nonprofit Organizations, State Bar of Texas, Gene
Is it sponsorable? Fiscal Sponsor Conversations, Erin
Fiscal Sponsorship: Understanding the Basics, CAP Law National Training Conference, Erin
Financial Institution Pro Bono Day Clinic, Bar Association of San Francisco, Gene
Lobbying & Advocacy: What does it Mean for 501(c)(3) & 501(c)(4) Organizations?, Charitable Ventures, Erin
Good Standing: Compliance & Your Nonprofit, CalNonprofits, Erin
New IRS Regulations for Donor-Advised Funds: Key Provisions, DAF Exceptions, Taxable Distributions and Expenditures (live webinar), Strafford, Gene
Can Nonprofit Governance Contain Artificial Intelligence? American Bar Association MidYear Tax Meeting, Gene
2023
Can we sponsor that?!? Assessing the 501(c)(3)-ness of prospective projects, National Network of Fiscal Sponsors National Gathering, Erin
Governance on the Screen, NAAG/NASCO Annual Charities Conference, Gene
Tax Topics for Political Attorneys, California Political Attorneys Association Annual Retreat, Erin
Breaking Down the Model A Fiscal Sponsorship Agreement, Fiscal Sponsor Conversations, Erin
What’s New, What’s Coming, Bay Finance, Administration & Operations Group Meeting, Gene
Nonprofits: Engaging Millennials and Gen Z, New York City Bar Association, Non-Profit Organizations Committee, Gene
2022
Working with the IRS Post-Pandemic, Western Conference on Tax Exempt Organizations, Erin
Trust Me, I’m a Fiduciary - a Modern Perspective on Traditional Duties, Western Conference on Tax Exempt Organizations, Gene
Hot Topics in Fiscal Sponsorship, TEGE Exempt Organizations Update, Erin
Lobbying, Advocacy, and Election Activities: What a Fiscal Sponsor Needs to Know; Ask a Lawyer! Q&A Session, National Network of Fiscal Sponsors National Gathering, Erin
Charities in the Current Environment and Beyond: Where are We Now and Where are We Going? NAAG/NASCO Annual Charities Conference, Erin
Symposium on The Restatement of The Law, Charitable Nonprofit Organizations, Gene
Tax Topics for Political Attorneys, California Political Attorneys Association Annual Retreat, Erin
2021
Lessons from the Headlines, Western Conference on Tax Exempt Organizations, Erin
Becoming an Anti-racist Nonprofit: Legal Issues, Western Conference on Tax Exempt Organizations, Gene (moderator)
2020
Nonprofits in Distress: Never Say Never, Western Conference on Tax Exempt Organizations, Erin
Charitable Crowdfunding: What We Know, What We Expect, Western Conference on Tax Exempt Organizations, Gene
Five Key Updates for Nonprofits: Staying Ahead in 2020 and Beyond, American Law Institute, Thursday, Erin
Mobilizing Charitable Funds When Disaster Strikes: Federal Tax Law Issues, Bar Association of San Francisco - Erin
Enhancing Governance, CalCPA 2020 Not-for-Profit Organizations Conference - Gene
BoardSource Facebook Live: Dissolutions & Mergers - Gene
BoardSource Facebook Live: Responding to COVID-19 Legal Issues - Gene
Nonprofit M&A: Potential Benefits and Risks, Clear Law Institute - Gene
Stop, Collaborate, & Listen: Nonprofit Mergers and Other Strategic Collaborations, BoardSource Leadership Forum (St. Louis) - Erin (postponed)
Election Year Scandals: What a Nonprofit Can and Can't Do, BoardSource Leadership Forum (St. Louis) - Erin (postponed)
Lawyers Serving on a Nonprofit Board: Issue Spotting and 2020 Ethics Update, Bar Association of San Francisco - Erin
2019
Step Out and Vote for Me: Nonprofits and Campaign Activity, Western Conference on Tax-Exempt Organizations - Gene
Hot Topics in Fiscal Sponsorship: A conversion with a lawyer, National Network of Fiscal Sponsors National Gathering 2019 - Erin
Affiliations Between Nonprofits and For-profits: Possibilities and Problems, Social Enterprise Law Seminar - Gene
DEI, Governance, and Grantmaking - Northern California Planned Giving Council Annual Conference - Erin & Gene
Nonprofit Law, Lawyers as Social Innovators, Chicago-Kent College of Law, Illinois Institute of Technology - Gene
Governance and Diversity, Equity, and Inclusion - The Sanford Institute of Philanthropy - Gene
Key State Tax and Regulatory Issues for Charitable Organizations - Georgetown Nonprofit Governance (Washington DC) - Erin
Maximizing Nonprofit Impact: 501(c)(3) and 501(c)(4) Affiliations (Webinar) - American Law Institute CLE - Erin
Practical Strategies to Increase Board Diversity (Webinar) - Lorman Education Services - Gene
The Role of Ethics in Public Service - Alameda County Bar Association - Gene
Predictapalooza: Civil society forecast 2019 - Digital Civil Society Lab at the Stanford Center on Philanthropy and Civil Society - Gene
Lawyers Serving on a Non-Profit Board: Issue Spotting and 2019 Ethics Update - Bar Association of San Francisco - Erin/Gene
Earned Income Issues and Guidance for California Nonprofits (Webinar) - Lawline - Gene
2018
Affiliated 501(c)(3)and 501(c)(4) Organizations - Western Conference on Tax-Exempt Organizations (Los Angeles) - Erin
Cryptocurrencies - Western Conference on Tax-Exempt Organizations (Los Angeles) - Gene (moderator)
Lobbying, Advocacy, and Election Activities: What a Fiscal Sponsor Needs to Know - National Network of Fiscal Sponsors National Gathering (Seattle) - Erin
Nonprofit Law: Ch-ch-ch-changes! - CalNonprofits Annual Convention (Los Angeles) - Gene
Hot Topics to Keep Your Nonprofit Out of Hot Water (Webinar) - CalNonprofts - Erin
Nonprofit Law, Lawyers as Social Innovators, Chicago-Kent College of Law, Illinois Institute of Technology - Gene
Crowdfunding and Your Charity: Legal Traps and Tips from a Nonprofit Lawyer (Webinar) - Affinity Fundraising Registration - Gene
Strategic Advocacy Using Affiliated 501(c)(3)and 501(c)(4) Organizations - Georgetown Nonprofit Governance (Washington DC) - Gene
Nonprofit M&A - 2018 American Bar Association, Business Section Spring Meeting (Orlando) - Erin
Risk Management - 2018 ABA Bar Leadership Institute (Chicago) - Gene
Representing Charitable Nonprofits: Formation and Exemption - Continuing Education of the Bar - California- Erin & Gene
Big Changes to the Tax Law - Financial Professionals Network - CompassPoint - Erin & Gene
Social Media: Legal Issues & Practical Guidance for Nonprofits (Webinar) - Clear Law Institute - Gene
So You Wanna Join a Nonprofit Board?: Ethical Issue Spotting for Younger Lawyers - Bar Association of San Francisco (Litigation Section, Barristers Club) - Erin
2017
Crowdfunding and Your Nonprofit – Legal Tips and Traps, BoardSource Leadership Forum - Erin
Crowdfunding, National Association of State Charity Officials (NASCO) Annual Meeting (Washington DC) - Gene
Flash Class: Lobbying, Advocacy & Political Activities for 501(c)(3)s, DonorSearch (Webinar) - Erin
Nonprofit Law, Lawyers as Social Innovators, Chicago-Kent College of Law, Illinois Institute of Technology - Gene
Top 10 Landmines Lawyers Can Trigger When Advising Nonprofit Organization, State Bar of California 2017 Section Convention (San Diego) - Erin
Nonprofit Social Media Policy: What Should be Addressed? Lorman (Live Webinar) - Gene
Philanthropic and Nonprofit Advocacy, AAPIP Annual Convening - Gene
Nonprofits and Earned Income 101: Practical and Legal Considerations, NonprofitWebAdvisor (Webinar) - Erin
Forming a California Nonprofit, Lawline (Webinar) - Erin
Earned Income Issues and Guidance for California Nonprofits, Lawline (Webinar) - Gene
2016
Winding Down/Gearing Up: 10 Legal Tips to Get 2017 Ready, Foundation Center (Livestream) - Michele & Gene
Nonprofit Crowdfunding, Western Conference on Tax-Exempt Organizations (Los Angeles) - Gene (moderator)
Crowdfunding, Meeting of the Phoenix Group - General counsel for some of America's biggest charities (Atlanta) - Gene
Why Donor Advised Funds and Supporting Organizations are a Gift Planner’s Friend, National Conference of the Partnership for Philanthropic Planning (Dallas) - Brigit
Complexities of Starting a Nonprofit in California, Lorman (Live Webinar) - Erin
Hot Topics to Keep Nonprofits Out of Hot Water, CalNonprofits Annual Convention (Los Angeles) - Gene
Northwest Planned Giving Roundtable Annual Conference (Portland) - Brigit
Legal and Ethical Crowdfunding for Non-profits: Opportunities, Pitfalls, and Best Practices, ABA Center for Professional Development - Gene
Lobbying, Advocacy & Political Activities of Exempt Organizations, CalCPA NPO Cmt - SF - Erin/Gene
Legal Careers Outside the Box, Continuing Education of the Bar - California - Gene
Ask a Nonprofit Lawyer: Governance & Bylaws, Yale Alumni Nonprofit Alliance - Erin
Nonprofit Law Primer for Emerging Leaders, NEO Law Group - Michele
Duties and Responsibilities of Serving on a Nonprofit Board, Bar Association of San Francisco - Gene
What You Need to Know about Social Media and Nonprofits (Webinar), Clear Law Institute - Gene
2015
Current Developments - The Bakers' Dozen, Western Conference on Tax-Exempt Organizations (Los Angeles) - Gene
Nonprofit Board Scandals and the Lessons Learned, BoardSource Leadership Forum (New Orleans) - Erin
Legal Session, National Network of Fiscal Sponsors Annual Gathering (New York City) - Gene
10 Rules Your Nonprofit Needs to Know for 2016, Annual Policy Convention, CalNonprofits - Gene
Learn How to Form a Nonprofit, Yale Alumni Nonprofit Alliance - Erin
Opening Plenary - Threads, Independent Sector National Conference (Miami) - Gene
Top Five Hot Legal Topics for 501(c)(3) Organizations (webinar), American Law Institute - Erin
Nonprofit Legal Structures and Compliance Issues, CalCPA Nonprofit Interest Group, South Bay - Michele/Gene
Nonprofit 101: Forming a Nonprofit & Apply for Tax Exemption Under IRC Section 501(c)(3), MyLawCLE (Miami) - Erin
Social Media for Nonprofits (webinar), American Law Institute - Gene
Easy Steps to Accelerate Impact Through Advocacy, 501(c)onference, Center for Nonprofit Management (Los Angeles) - Erin
Diverse Views on Social Impact Financing, National Summit on Quality in Home Visiting Programs, The Pew Charitable Trusts, Every Child Succeeds (Washington DC) - Gene
Starting a Nonprofit: The Basic Legal Considerations, California Family Resource Association - Erin
Hot Topic Call: Risk Assessment for Model A Fiscal Sponsors, National Network of Fiscal Sponsors - Gene
Nonprofit Law: Hot Topics, Continuing Education of the Bar, State Bar of California - Erin/Gene
Nonprofit Basics: Tips From a Laywer, Community Leaders Summit, Community Leaders Summit, Parents Club on Board, Care.com - Erin
2014
Profit for Good: How Social Enterprise Policy Affects You, Independent Sector Public Policy Action Institute (Seattle) - Gene
Hot Topic Call: Legal Issues, National Network of Fiscal Sponsors - Gene
Understanding UBIT: What Does It Mean for Your Shared Space? Nonprofit Centers Network - Erin
Fiscal Sponsorship: New Practices, New Solutions, Grantmakers in the Arts Annual Conference (Houston) - Gene
Hot Topics in Fiscal Sponsorship, Nonprofit Organizations Committee, State Bar of California - Gene
Navigating Legal and Ethical Issues, New Grantmakers Institute, Northern California Grantmakers - Erin/Gene
Mastering Corporate Entity Formation, Rossdale CLE - Gene
Hot Topics in Nonprofit Law, CalNonprofits Policy Convention (Los Angeles) - Gene
Traps for the Unwary, American Bar Association, Bar Leadership Institute (Chicago) - Gene
Can My Business Be A Nonprofit? Foundation Center - Erin
Earned Income 101 for Nonprofits, Lawline - Erin
Small Charities – Problems and Solutions, American Bar Association, Tax Section Mid-Year Meeting (Phoenix) - Gene
Nonprofit Governance: Committees, Finance Professionals Network/HR Network, CompassPoint - Erin/Gene
2013
Social Enterprises: Tax Implications, Nonprofit Finance & Accounting Symposium, GWSCPA (Washington DC) - Gene
UBIT Lessons from the College and University Report, Western Conference on Tax-Exempt Organizations (Los Angeles) - Gene
Social Enterprises: Nonprofit vs. For-Profit, BoardSource Leadership Forum (Los Angeles) - Gene
Hybrid Models: What Does the Future Hold? Net Impact Annual Conference (San Jose) - Gene
Legal Issues Facing Nonprofit Start-Up Organizations, Foundation Center – San Francisco - Erin
Why you Need a Social Media Policy, Social Media for Nonprofits - Gene
Nuts and Bolts of Nonprofits and Their People, Alliance for Community Media National Conference - Gene
Lessons Learned from Recent Nonprofit Scandals, Association for Donor Relations Professionals - Gene
2012
Emerging Leaders Compliance Program, Center for Volunteer and Nonprofit Leadership (Jan, May, Oct)
Organizing and Advising Nonprofits, Continuing Education of the Bar, State Bar of California
Legal & Policy Considerations for Social Media Use, Alliance for Nonprofit Excellence 7th Annual Conference (Memphis)
Legal Questions and Strategies, Mid-Year Meeting, U.S. Green Building Council (San Antonio)
Nonprofit Advocacy: Lobbying and Election-Related Activities for 501(c)(3)s, Nonprofit Webinars
Benefit & Flexible Purpose Corporations, CompassPoint Briefing
Considerations in Selecting an Appropriate Legal Entity for a Social Enterprise, Lawline
Nonprofit Organizations for Musicians, San Francisco Conservatory of Music
Earned Income 101 for Nonprofits, Nonprofit Webinars
2011
Starting & Representing a Nonprofit - Pro Bono Issues, Bar Association of San Francisco
Social Enterprises, Net Impact Annual Conference (Portland)
Social Enterprises, Santa Barbara County Bar Association
Emerging Legal Questions in Today's Boardroom, BoardSource Leadership Forum (Atlanta)
Adopting Earned Revenue Strategies to Bolster Revenue, CompassPoint Nonprofit Day
Hybrid Social Enterprises, Nonprofit Organizations Committee, State Bar of California
Legal Issues for Nonprofit Startups, Foundation Center - San Francisco
Understanding the L3C, Bar Association of San Francisco
Lobbying and Advocacy Activities of Exempt Organizations, CalCPA, East Bay- Nonprofit Interest Group
Fiscal Sponsorship for Arts Organizations, ODC Theater
Leadership Through Board Service, Young Nonprofit Professionals Network - SFBA
Legal Risks for Nonprofit Boards, American Bar Association, Bar Leadership Institute (Chicago)
Duties and Responsibilities of Serving on a Nonprofit Board, Bar Association of San Francisco
Emerging Leaders Compliance Program, Center for Volunteer and Nonprofit Leadership
Lobbying and Advocacy Activities of Exempt Organizations, CalCPA, Peninsula - Nonprofit Interest Group
2010
Advocacy Law, Marin Community Foundation Social Change Grantees, Center for Volunteer and Nonprofit Leadership
Nonprofit Dissolutions, Mergers & Consolidations, Volunteer Legal Services Program, Bar Association of San Francisco
Lobbying and Advocacy Activities of Exempt Organizations, CalCPA - Silicon Valley Nonprofit Interest Group
501(c)(3) Compliance, National Alliance on Mental Illness (NAMI) California Conference
Legal Issues Affecting Nonprofits, Emerging Leaders Compliance Program, Center for Volunteer and Nonprofit Leadership
ReVisioning Value Conference, At the Intersection of Purpose & Profit, Springboard Innovation (Portland)
Duties of Serving on the Board of a Nonprofit Corporation, Lawline
The Legal Foundation for Civil Society in American Law, Stanford University Public Policy class
Alternatives to a Nonprofit: Choices and Conversions, AAPIP - National Gender and Equity Campaign
Duties & Responsibilities of Serving on a Nonprofit Board, Bar Association of San Francisco
Alternatives to Starting a Nonprofit, Foundation Center - San Francisco
Earlier Events (selected)
Legal Panel on Fiscal Sponsorship, National Network of Fiscal Sponsors Annual Gathering
Responsibilities & Duties of Directors of Nonprofits, American Bar Association, Business Law Today
Seizing the Moment: A multimedia journalism training conference, The Renaissance Journalism Center and Zero Divide
Social Enterprises, Northern California Planned Giving Council
Effective Representation of Pro Bono Clients, Legal Services for Entrepreneurs, Lawyers’ Committee for Civil Rights
A Solid Foundation: Best Practices in Governance, Western Museums Association Annual Meeting
Not Shaken or Stirred: Legal Issues in Accounting, Western Museums Association Annual Meeting
Legal Issues Affecting Nonprofits, AAPIP Post-911 Civic Engagement Fund - Silicon Valley Community Foundation
Basics, Best Practices and Trends in Nonprofit Corporate Governance, American Bar Association Annual Meeting
Do Your Fundraising Activities Comply With the Law? CompassPoint
Do’s and Don’ts of Earned Income, CBO Center
Insurance and Risk Management, Young Nonprofit Professionals Network
Nonprofit Joint Ventures, Law.com
Tax-Exempt Organizations in California, Lorman Education Services
Keeping Up With the Law, California Association of Nonprofits
Public Charities in California, Lorman Education Services
What Every Trusts and Estates Attorney Needs to Know About Nonprofits, Bar Association of San Francisco
Duties and Responsibilities of Serving on a Nonprofit Board, Bar Association of San Francisco
Business Law Basics, U.S. Small Business Administration
Published Works
The Johnson Amendment - What is it and what does it mean for 501(c)(3)s? Daily Journal (2024)
Nonprofit mergers: motivations Candid Blog (2020)
Nonprofits in trouble: the fiscal sponsorship option Candid Blog (2020)
How to Start a California Nonprofit: A Step-by-Step Guide & Additional Resources CalNonprofits (2020)
Diversity, equity, and inclusion in nonprofit bylaws American Bar Association Bar Leader Magazine (2019)
How can the board of a bar association prevent and respond to sexual harassment? ABA Bar Leader (2018)
The Sale of Charitable Assets to a For-Profit to Further Exempt Purposes: The Legal Considerations, Taxation of Exempts (2018)
Thinking about serving on a board? Alameda County Bar Association Blog (2017)
Shared Leadership: A Lawyer's Perspective, The Nonprofit Quarterly (2017)
Crowdfunding: Considerations and Issues for Nonprofits, EO Tax Journal (2016)
SOCAP16 and the Continued Evolution of Impact Investing, The Nonprofit Quarterly (2016)
Churches & Political Activity: The Call to Repeal the Johnson Amendment, The Nonprofit Quarterly (2016)
Understanding Crowdfunding after a Tragedy, The Nonprofit Quarterly (2016)
Regulation in the United States: A Complex Picture, Charity Finance (2016), referenced here
Program-Related Investments: Will New Regulations Result in Greater and Better Use? The Nonprofit Quarterly (2016)
The Ongoing Overhead Myth and the Dangers of Overly Zealous State Legislators, The Nonprofit Quarterly (2016)
The Deposed “King” of Queens Library: The Legacy of Bad Nonprofit Leadership, The Nonprofit Quarterly (2016)
Fiscal Sponsorship: A Balanced Overview, The Nonprofit Quarterly (2016)
New California Regulation Poses Threat to Nonprofits Not Properly Registered, The Nonprofit Quarterly (2015)
Nonprofit Scandals and the Lesson Learned, BoardSource, Exceptional Boards (2015)
Fiscal Sponsorship: What You Should Know and Why You Should Know It, ABA Business Law Today (2015)
Basic Legal Considerations Before Launching a Planned-Giving Program, The Chronicle of Philanthropy (2015)
Fair or Foul: A Review of Federal Tax Laws Governing Unfair Competition, The Nonprofit Quarterly (2014)
12 Reasons Why You Should Gracefully Resign from a Nonprofit Board, The Nonprofit Quarterly (2014)
10 Issues To Address In Your Nonprofit’s Social Media Policy, The Nonprofit Times (2014)
Conference Recap: 501(c)(4)s and Public Policy: What You Need to Know, Independent Sector Blog (2014)
Social Enterprises: Nonprofit vs. For-Profit, BoardSource (2013)
Breakout Session Recap: Key Issues in Tax Reform, Independent Sector Blog (2013)
Step by Step Guide for Starting a California Nonprofit, CalNonprofits (2013)
Basic Board Governance Failures Stand at the Center of the Penn State Debacle, The Chronicle of Philanthropy (2012)
What Board Members Should Know About Reviewing a Form 990, American Bar Association (2012)
“I Thought We Were Friends!” Can Nonprofits Terminate Employees for Their Social Media Posts? The Nonprofit Quarterly (2012)
Avoiding Trouble: What Nonprofits Can Learn From Sex-Abuse Scandal, The Chronicle of Philanthropy (2011)
'Three Cups of Tea' Scandal Offers Lessons for Charities and Trustees, The Chronicle of Philanthropy (2011)
Alternatives to Forming a Charitable Nonprofit, ABA Business Law Today (2009)
Can Nonprofit Boards Vote by Email? Blue Avocado (2009)
The Importance of Board Meeting Attendance, Nonprofit Conversation (2009)
Group Exemptions Demystified, Taxation of Exempts (2008)
Corporate Governance for Nonprofits, The Practical Lawyer (2008)
* See also Law for Change and ScaleChange for reprints of selected posts from the Nonprofit Law Blog
VIDEOS - neo youtube channel
Erin Bradrick hosts a series of YouTube videos with tips for nonprofits.
NONPROFIT RADIO
Gene Takagi contributes regularly to Nonprofit Radio hosted by Tony Martignetti with 10,000 listeners every week.
