Insights

California Attorney General announces it will no longer require Schedule B

The California Attorney General has announced that the Registry of Charitable Trusts will no longer require the filing of Schedule B to the IRS Form 990 as part of its registration and annual reporting requirements. This announcement comes days after the United States Supreme Court struck down this filing requirement as facially unconstitutional under the First Amendment in Americans for Prosperity v. Bonta. This Firm filed an amicus brief in that case on behalf of more than 125 nonprofit organizations across the ideological spectrum including The Nonprofit Alliance (TNPA), People for the Ethical Treatment of Animals (PETA), and the Association of Fundraising Professionals (AFP). The brief can be found here. The Supreme Court’s decision can be found here.