In an interesting turn of events, SeaWorld Entertainment announced that it's ending its orca breeding program (effective immediately) and theatrical orca whale shows (phasing out over the next year). Despite public backlash from the documentary "Blackfish" and onerous...
Creative Solutions. Dedication. Guidance.
Month: March 2016
Acting Executive Director Appointed by California Coastal Commission
On March 9th, Jack Ainsworth - previously the senior deputy director - was appointed Acting Executive Director by the California Coastal Commission. In an 11-1 vote, Ainsworth was elected and will serve for an interim term until December 8, 2016, or until a new...
New Notification Requirements for 501(c)(4) Nonprofit Organizations
As we've previously noted on this blog, a homeowners' association generally meets the requirements to qualify as a social welfare organization under Section 501(c)(4). As a result, homeowners' associations, and all other social welfare and community benefit...
City of Carlsbad Launches Pilot Program to Decrease Processing Time for Coastal Projects
The City of Carlsbad recently announced that it's launching a first-of-its-kind program to decrease the processing time for coastal development projects. In particular, the city will provide funding for additional staff resources at the California Coastal Commission...
Homeowners’ Association as a Social Welfare Organization – IRS 501(c)(4)
Homeowners' Associations, as nonprofit corporations, generally meet the requirements to qualify as a tax-exempt Social Welfare Organization under Internal Revenue Code section 501(c)(4). Other types of activities may also qualify under Section 501(c)(4), such as...
Business Threats of Cyber Invasion
Businesses face many challenges including the increasing threat from cyber invasion of files. Protecting businesses and people from the data breaches which creates financial and personal vunerability is an important concern for the State of California. In...
Arbitration & Class Actions in BRE Applications
Chris Neri, Assistant Commissioner - Subdivision Division of Bureau of Real Estate ("BRE") released on March 4, 2016 a memorandum regarding subdivision documents which require arbitration and prohibit class actions. The Chris Neri memorandum, in part, states...
SCOTUS Declines to Hear Challenge to San Jose’s “Inclusionary Housing Ordinance”
As this Firm anticipated back in September, the Supreme Court recently declined to hear a challenge to the California Supreme Court's decision in California Building Industry Association v. City of San Jose, 61 Cal. 4th 435 (2015), cert. denied, 577 U.S. __ (2016). At...
Business Owners of All Types – New Financial Accounting Rules
Business owners have new financial accounting rules. As has been widely reported, the Financial Accounting Standards Board released new guidance on lease accounting. Under the new rule, all leases with terms in excess of 12 months must be included on the balance...
Caruso Concedes Defeat in Measure A Special Election in Carlsbad
After a hard-fought campaign fraught with controversy, Los Angeles developer Rick Caruso has conceded defeat in the special election held in Carlsbad on February 23. The special election was regarding a Caruso Affiliated proposed real estate development adjacent to...
