Fresno Non-Profit Formation and Management Attorney
Helping mission-driven organizations start right and stay in good standing
Starting a non-profit is about more than filing paperwork. A charitable organization must be properly organized under California law, obtain and keep its tax-exempt status, register with state regulators, and follow governance rules that protect the organization, its board and its donors. The Law Office of Frank Huerta Jr. helps founders, boards and executive directors in Fresno and throughout the Central Valley build non-profits on a solid legal foundation and keep them in compliance as they grow. Frank Huerta Jr. previously served as interim executive director of one of the Central Valley’s largest nonprofits, so we understand the practical side of running an organization as well as the law.
Forming your non-profit
We guide you through each step of creating a new organization, including:
- Choosing the right structure. Advising on whether a California nonprofit public benefit, mutual benefit or religious corporation, or another arrangement such as fiscal sponsorship, best fits your mission.
- Articles of incorporation. Preparing and filing articles of incorporation with the California Secretary of State.
- Bylaws and governing documents. Drafting bylaws, initial board resolutions, and policies such as conflict of interest and whistleblower policies.
- Federal tax exemption. Preparing the IRS application for recognition of exemption under Section 501(c)(3) or another applicable section.
- California tax exemption. Obtaining exemption from California franchise and income tax through the Franchise Tax Board.
- Charitable registration. Registering charitable organizations with the California Attorney General’s Registry of Charities and Fundraisers.
Ongoing compliance and management
Once your organization is formed, it must meet continuing federal and state requirements. Missing a filing can lead to penalties, suspension of corporate powers or even loss of tax-exempt status. We help organizations with:
- Annual IRS Form 990 series information returns
- California Franchise Tax Board annual filings
- Attorney General annual registration renewals
- Statements of Information with the California Secretary of State
- Property tax exemption questions for property used for exempt purposes
- Board minutes, meeting procedures and recordkeeping
- Amending articles and bylaws as the organization changes
Governance and board advice
Directors and officers of a non-profit owe legal duties to the organization. We advise boards and leadership on:
- Fiduciary duties of directors and officers
- Conflicts of interest and transactions involving insiders
- Executive compensation and related tax rules
- Restrictions on political activity and lobbying for charities
- Board elections, membership rights and internal disputes
- Mergers, restructuring and dissolution
Restoring good standing and resolving tax problems
Many organizations come to us after a problem has already developed. Drawing on our tax controversy background, we assist non-profits with:
- Reinstating tax-exempt status after automatic revocation for failure to file
- Reviving organizations suspended by the Franchise Tax Board or Secretary of State
- Resolving delinquencies with the Attorney General’s Registry of Charities and Fundraisers
- Payroll tax and employment issues for organizations with staff
- IRS and state tax notices, examinations and penalty relief
Contact our Fresno non-profit attorney
The Law Office of Frank Huerta Jr. serves non-profit organizations throughout Fresno, the San Joaquin Valley and the Central Valley. Call us at 559-400-7531 or contact us online to schedule a consultation at our Fresno office.
