New California

When does a 501(c)(6) trade association have to disclose its members to the public? Not often, as the schedule of contributors provided to the IRS is not a public document. California has other ideas about that. If a 501(c) organization makes independent expenditures in California state races, or is involved in a ballot measure, new rules from the California Fair Political Practices Commission will require disclosure of certain members or contributors.

Gov. Jerry Brown has signed a bill requiring more transparency from the fundraising arms of California's public colleges.

Brown signed SB8 requiring foundations and auxiliary groups set up by California's universities and college systems to disclose financial records, contracts and correspondence under the public records law.