Charitable & Non-Profit Organizations RJS LAW advises charitable & non-profit organizations at every stage of their life cycle. We provide legal and tax guidance on a wide range of matters, including: 1. Formation and Governance – If you are considering starting a tax-exempt organization, we can help you choose the most appropriate exempt status to
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5 Years of AB5 – What Did it Really do to California EDD Employment Tax?
California EDD Employment Tax California’s AB5 legislation has been in effect for 5 years. This legislation changed the legal standard the Employment Development Department (EDD) used in California employment tax audits for determining whether a worker was an employee or independent contractor for most workers. At the time AB5 passed, its critics and proponents claimed
CDTFA Finds Cold Food Orders Eaten at Mall Restaurant are Subject to California Sales Tax Because They were Not To-Go
California Sales Tax As a general rule, the state of California charges sales tax on the sale of all tangible personal property. One of the exceptions to the general rule is that sales of food are tax free. However, food sold at restaurants may be subject to sales tax. The CDTFA always charges sales tax
Tax And Vice – CDTFA Audits Cannabis Business: Tax Audit Gone Wrong
CDTFA Audits Cannabis California Department of Tax and Fee Administration (CDTFA) Sales Tax audits are never a walk in the park. The recent California Office of Tax Appeals (OTA) decision in the Halo City Solutions matter, which involved a CDTFA audit of a Cannabis business, highlights just how a tax audit gone wrong can take
Recent Ninth Circuit Case Highlights Key Difference Between Tariffs and Taxes
Tariffs and Taxes Tariffs are all over the news these days. At a 30,000-foot level, tariffs operate much like a sales tax on imports. However, there is a key difference between tariffs and taxes. Namely, a third party can bring suit in federal court to enforce a tariff. As a general disclaimer, this blog will
Key Tax Provisions in the “One Big Beautiful Bill” Just Passed by Congress
Key Tax Provisions in the One Big Beautiful Bill Just Passed by Congress On July 4, 2025, President Trump signed into law the One Big Beautiful Bill fulfilling his promise to enact a major tax reform by Independence Day. Here are some of the highlights: 1. Pass-Through Deduction (Section 199A) Made Permanent The 20% deduction
Auto Loan Interest in Big Beautiful Bill – The Low-Down on Tax Breaks for Car Buyers
Auto Loan Interest in Big Beautiful Bill The Big Beautiful Bill (BBB) has generated a considerable amount of attention and controversy. A considerable amount of attention has been dedicated to its tax deductions for tips and overtime pay. However, not much attention has been given to the provision that allows taxpayers to take a deduction
Tax and Vice – Treatment of Gambling or Wagering Losses in the Big Beautiful Bill
Gambling Losses Big Beautiful Bill Buried within the 8oo+ pages of the Big Beautiful Bill are provisions that affect how taxpayers can report gambling or wagering losses. In our previous blog, we discussed how the Internal Revenue Code is not kind to gamblers, especially gamblers who do not itemize. Under the “Big Beautiful Bill,” the
Common EDD Audit Triggers and How to Prepare Your Business
EDD Audit Triggers For any business operating in California, an audit by the Employment Development Department (EDD) can be a significant concern. The EDD is responsible for administering the state’s payroll tax laws, collecting contributions for unemployment insurance (UI), state disability insurance (SDI), employment training tax (ETT), and personal income tax (PIT) withholding. When the
Beyond the Basics: Advanced Strategies for Managing Your California UI Rate and Minimizing Costs
California UI Rate For California businesses, unemployment insurance (UI) is a mandatory payroll tax designed to provide temporary financial assistance to eligible workers who lose their jobs through no fault of their own. While compliance with UI tax obligations is non-negotiable, many businesses overlook the proactive strategies that can significantly influence their UI rate and,