Revenue Generating Activities for Nonprofits

This publication discusses legal issues that may arise when a tax-exempt organization engages in revenue-generating activities, including income tax considerations, mitigating liability, structuring options, and taking on investors. This publication is intended to provide an overview of issues an organization should consider before launching a new revenue-generating activity.

Annotated Form of Records Management and Retention Policy

This form is designed to assist nonprofit organizations seeking to adopt or amend a Records Management and Retention Policy and the pro bono attorneys who represent them. The form is annotated with explanatory endnotes, including citations to applicable laws, alternatives, and recommended practices.

Anatomy of a Fundraiser: A Legal Guide for Charitable Fundraising In California

This publication addresses various legal issues associated with fundraising under California and federal law, including required corporate and tax filings, acknowledging donations, managing employees and volunteers at fundraising events, contracts with vendors, unrelated business income tax, charity auctions, commercial co-ventures, and gambling.