Resources
This directory offers a starting point for individuals seeking assistance in establishing, operating and managing nonprofit charitable organizations. This is an informational resource only, which provides contact information for government agencies, low-cost legal services and technical assistance. Listing here is not an endorsement of the organization or its web content.
Government
Internal Revenue Service (IRS) (877) 829-5500 Oversees federal tax-exempt status of charitable organizations and provides a range of resources to assist charities, private foundations and other nonprofit organizations with federal reporting compliance.
California Franchise Tax Board (FTB) (916) 845-4171 Oversees state tax-exempt status of charitable organizations in California and compliance with state tax reporting requirements.
California Secretary of State
(916) 653-8814
Name Availability Unit
(916) 657-5448
Charities seeking to operate in California must file articles of incorporation
with the Secretary of State and a current list of board officers.
Recorded information on how to obtain a name for nonprofit corporations.
California Attorney General
(916) 322-3360 or 1-800-952-5225
Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
Charitable Trusts Section - Los Angeles
300 South Spring Street, Room 1702
Los Angeles, CA 90013
Charitable Trusts Section - San Francisco
455 Golden Gate Ave., Suite 11000
San Francisco, CA 94102-7004
Charitable Trusts Section - Sacramento
1300 I Street
P.O. Box 944255
Sacramento, CA 94244-2550
Charities operating in California must register and file financial reports with
the Attorney General's Registry of Charitable Trusts. The Attorney General's
Charities website offers resources to help charities with registration and
reporting compliance. Compliance and enforcement are handled by the Attorney
General's Charitable Trusts Section.
Local Governments Cities and counties may have local ordinances to protect consumers against fraudulent solicitations. Charities should check on local requirements that may require charities and charitable fundraisers to register, certify their tax-exempt status, obtain a license to solicit and file accountings of fundraising proceeds. The Attorney General's Charities website provides a link to a current listing of more than 200 licensing offices in cities and counties that have ordinances affecting charities and charitable fundraisers. This list is complied by the Continuing Education of the Bar, and is included in its 2-volume publication, Advising California Nonprofit Corporations.
California Board of Equalization (800) 400-7115 Administers state tax assessment policies in four general areas: sales and use taxes, property taxes, special taxes and the tax appellate program.
California Employment Development Department
(888) 745-3886
Provides labor market data for the state and by county.
Federal Trade Commission
Information for donors about charities.
Charitable Solicitation & Fundraising
BBB Wise Giving Alliance
The Council of Better Business Bureaus
4200 Wilson Blvd., Suite 800
Arlington, VA 22203-1804
(800) 575-GIVE
Information for donors about charities.
American Institute of Philanthropy
3450 North Lake Shore Dr., Suite 2802E
P.O. Box 578460
Chicago, IL 60657
(773) 529-2300
Information for donors about charities.
GuideStar Provides searchable database of charities nationwide and information for donors about charitable organizations.
Legal Services
Legal Aid Societies Local chapters in many counties may provide low cost legal services to qualifying organizations. Usually at least three main factors are considered to determine if the organization qualifies for low cost legal aid: (1) the income level of members or targeted service beneficiaries (Is income below the federal poverty level?); (2) the assets of the members (Are they relatively low?); and (3) and the type of services provided by the organization.
National Economic Development & Law Center 2201 Broadway, Suite 815 Oakland, CA 94812 (510) 251-0600 If a charitable organization is organized primarily to serve economic development projects, the Center may be able to assist it with legal services. The Center is funded by various government and private sources to help nonprofit organizations that serve low income persons.
San Francisco Lawyers' Committee for Civil Rights of the
San Francisco Bay Area
131 Steuart St., Suite 400
San Francisco, CA 94105
(415) 543-9444
Serves organizations that provide assistance to low-income persons.
Bar Associate of San Francisco
Volunteer Legal Services Program
465 California Street
San Francisco, CA 94104
(415) 989-1616
The Volunteer Legal Services Program (VLSP) provides free legal aid to low-income
and disadvantaged people.
California Lawyers for the Arts Fort Mason Center Bldg. C, Rm. 255 San Francisco, CA 94123 (415) 775-7200 California Lawyers for the Arts is a nonprofit organization that provides arts organizations and artists of all disciplines with a wide range of legal services at fees that are affordable.
Bet Tzedek
145 S. Fairfax, Suite 200
Los Angeles, CA 90036
(323) 939-0506
Nonprofit organization provides free assistance to more than 10,000 people
of every racial and religious background in the Los Angeles area.
San Diego Volunteer Lawyer Program
1333 7th Avenue
San Diego, CA 92101
(4619) 231-8585
Same eligibility requirements as Legal Aid Societies. Services are limited
only to organizational and operational problems of charitable groups. Needs
will be assessed and referral to other services provided.
Public Law Center Community
Organizations Legal Assistance Project
601 Civic Center Drive West
Santa Ana, CA 92701
(714) 541-1010
Provides free legal assistance to qualifying Orange County nonprofits through
staff and volunteer pro bono attorneys, including nonprofit incorporation,
applying for 501(c)(3) status, employment and contract law, real estate and
office space issues.
Management & Operations Assistance
Center for Nonprofit Management 1000 N. Alameda Street, Suite 250 Los Angeles, CA 90012 (213) 687-7159 The center helps nonprofit organizations through training to develop leadership and management skills, address staff recruitment and retention issues, cope with organizational changes and promote collaboration and communication.
CompassPoint Nonprofit Services 706 Mission Street San Francisco, CA 94103 (415) 541-9000 www.compasspoint.org With offices in San Francisco and the Silicon Valley, CompassPoint provides a broad array of training, consulting, research, management tools, concepts and strategies to help nonprofit organizations increase their effectiveness and the impact of people working and volunteering in the nonprofit sector.
California Association of Nonprofits, Inc. 520 South Grand Avenue, Suite 695 Los Angeles, CA 90071 (213) 347-2070 The California Association of Nonprofits (CAN) is a statewide membership organization of over 1,700 diverse nonprofits dedicated to protecting, strengthening, and promoting nonprofit organizations in the state.
National Council for Nonprofit Associations The National Council of Nonprofit Associations is a network of state and regional associations helping small and mid-sized nonprofits manage and lead more effectively; collaborate and exchange solutions; save money through group buying opportunities; engage in critical policy issues affecting the sector; and achieve greater impact in their communities.
Independent Sector Independent Sector is a nonpartisan coalition of some 500 organizations that provides a leadership forum for charities, foundations and corporate giving programs.
BoardSource The National Center for Nonprofit Boards seeks to build strong and effective nonprofit boards by offering practical information, tools and best practices, training and leadership development for board members of nonprofit organizations.
National Center for Charitable Statistics (NCCS) Center offers fundraising research and training. Since 1915, the Center, with its donor partners, has supported nonprofit organizations and public institutions with funds for health and human services, affordable housing, early childhood education, community arts and culture and other areas of need.
Philanthropic Research, Inc. (Guidestar) Nonprofit organization offers comprehensive information on more than 1.5 million nonprofit organizations, including searchable data from IRS Form 990 and the IRS Business Master File.
United Way Many local United Ways offer management and technical assistance programs for interested charitable organizations. Charities do not have to be funded by United Way to participate in these training programs. For additional information, contact the United Way in your area.
The Foundation Center
312 Sutter Street, Suite 606
San Francisco, CA 94108
(415) 397-0902
Center offers a self-help library on grants, fundraising techniques, and
corporate philanthropy. The library is open to the public free of charge.
California Community Foundation Funding Information Center 445 South Figueroa Street, Suite 3400 Los Angeles, CA 90071 (213) 413-4130 Center offers fundraising research and training. Since 1915, the Center with its donor partners has supported nonprofit organizations and public institutions with funds for health and human services, affordable housing, early childhood education, community arts and culture and other areas of need.
The Grantsmanship Center
P.O. Box 17220
Los Angeles, CA 90017
(213) 482-9860
Training by the Center covers all aspects of researching grants, writing
grant proposals and negotiating with funding sources.
Clearinghouse for Volunteer Accounting Services 920 Hampshire Road, Suite A-29 Westlake Village, CA 91361 (805) 495-6755 Organization provides assistance to small nonprofit 501(c)(3) organizations, including technical assistance on tax filing reports, financial reports, budget and cash-flow projections, internal control systems-data base management and installation to evaluation and revision of accounting systems. Clearinghouse will review audits or assist in placing a volunteer accountant on the charity's board of directors.
Northern California Grantmakers 625 Market Street, 15th Floor San Francisco, CA 94105 (415) 777-4111 Nonprofit membership association of foundations, corporate contributions programs and other private grant makers based in San Francisco. Offers information on California foundations and philanthropy, and the wider nonprofit sector.
Southern California Grantmakers 1000 North Alameda Street, Suite 230 Los Angeles, CA 90012 (213) 680-8866 Nonprofit membership association of private-sector grant makers serving Los Angeles, Orange, Riverside, San Bernardino and Ventura counties. Offers programs on a wide range of issues that have included best practices, accountability, grant administration and grantee relations.
Publications
Forming Nonprofit Organizations / Obtaining Tax-exempt Status
- Caftel, Forming a Nonprofit, Tax-Exempt Charitable Corporation (National Economic Development and Law Center)
- Connors, The Nonprofit Handbook - Management (Wiley 2000)
- Mancuso, California Nonprofit Corporation Kit, 3rd ed. (Nolo Press 2001) Publication includes forms and step-by-step checklist for creating a tax-exempt organization.
- Mancuso, How to Form a Nonprofit Corporation in California, 9th ed. (Nolo Press 2000)
- Edie, First Steps in Starting a Foundation, 5th ed. (Council on Foundations, Washington, D.C. 2002).
Fundraising, Budget & Accounting Issues
- Gross, Practical Guides on Fundraising, Budget, and Accounting Concerns
- Financial and Accounting Guide for Not-for-Profit Organizations, 6th ed. (John Wiley & Sons, Inc. 2000)
- Seltzer, Securing your Organization's Future: A Complete Guide to Fundraising Strategies, Rev.ed. (The Foundation Center, San Francisco, CA 2001)
Grant-Making Foundations
- The Foundation Directory (Annual) (Foundation Center)
- Foundation Finder (Updated Monthly) (Foundation Center)
- Nielsen,The Golden Donors: A New Anatomy of the Great Foundations (Transaction Publishers 2002)
Legal Issues
- Legal Treatises: Advising California Nonprofit Corporations, 2nd ed. (Continuing Education of the Bar 2003)
- Legal Treatises: Ballantine & Sterling, California Corporation Law Vol. III Charitable Trusts (LexisNexis 2003)
- Legal Treatises: Fisch, Freed & Schacter, Charities and Charitable Foundations, Supp. 1990-91 (Lond Pub., 1974)
- Legal Treatises: Hopkins, The Law of Tax-Exempt Organizations, 8th ed. (John Wiley & Sons 2003)
- Legal Treatises: Oleck,Nonprofit Corporations, Organizations and Associations, 6th ed. (Prentice-Hall 1994)
- Legal Treatises: Scott, The Law of Trusts, 4th ed. Little, Brown & Co. 1987)
- Law Review Article: Abbott & Kornblum, Jurisdiction of the Attorney General Over Corporate Fiduciaries Under the New California Nonprofit Corporation Law, 13 U.S.F. Law Review 753 (1979)
- Law Review Article: Bell,Supervision of Charitable Trusts in California, 32 Hastings Law Journal 433 (1980)
- Law Review Article: Schwarz & Hutton, Recent Developments in Tax Exempt Organizations, 18 U.S.F. Law Review 649 (1984) and 19 U.S.F. Law Review 299 (1985)
Nonprofit Organization, Management Issues
- Advising California Nonprofit Corporations, 2nd ed. (California Continuing Education of the Bar, 2003)
- Better Business Bureau Wise Giving Guide
- Governance for Nonprofits: From Little Leagues to Universities: A Summary of Organizational Governance Principles and Resources for Directors of Nonprofit Organizations (American Society of Corporate Secretaries and The National Center for Nonprofit Boards)
- Anthony & Hazlinger, Management Control in Nonprofit Organizations, 7th ed. (McGraw-Hill/Irwin, 2003)
- O'Connell,The Board Member's Book, 3rd ed. (The Foundation Center, 2003)
- Wolf, Managing a Nonprofit Organization in the Twenty First Century (Simon & Schuster, 1999)
- DeKuyper, Trustee Handbook, a Guide to Effective Governance for Independent School Boards, 7th ed., 1998 (National Association of Independent Schools)