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October 2015 Archives

Recent CA Coastal Commission Decisions - SeaWorld and San Onofre

In another sweeping decision, the California Coastal Commission has seemingly overstepped its jurisdiction of regulating the use of land and water in the coastal zone by imposing certain breeding restrictions on SeaWorld's orca breeding practices. Specifically, the Coastal Commission approved SeaWorld's replacement and expansion of its existing orca facility subject to several special conditions. One such condition is the discontinuation of SeaWorld's practice of breeding captive orcas, or transporting whales from other facilities. As SeaWorld prepares to challenge this condition, Californians must ask whether, as a public policy, the Coastal Commission should have jurisdiction over the use of land and water within the coastal zone and the animal husbandry practices of trained veterinarian professionals. Although the Coastal Commission's most recent decision appears facially inconsistent with the legislative intent of the Coastal Act and potentially in conflict with the federal law governing such practices, it will certainly be interesting to follow SeaWorld's impending legal challenge.

Sue Loftin Selected as a Winner of the 2015 Woman-Owned Business Award

The Firm wants to congratulate Founder and Managing Shareholder, L. Sue Loftin, for being selected as a winner of the Carlsbad Chamber of Commerce's 2015 Woman-Owned Business Award.

Added Disclosure Requirements for Common Interest Developments

The Davis-Stirling Common Interest Development Act was amended by Assembly Bill 596 which modifies Civil Code Section 5300. Effective July 1, 2016, as part of the Homeowners Association's (HOA) Annual Budget Report required to be delivered to the owners within the community, the Annual Budget Report shall include specific statements indicating whether the Community has FHA or VA approved.

Homeowner's Associations (HOA) and Mandatory Water Restrictions

With the passage of Assembly Bill 349, Homeowners Associations' (HOA) Board of Directors and their management companies or attorneys should review the Community's architectural and landscaping requirements or rules and regulations relating to permissible and prohibited landscaping.

Tax-Exempt Status Revoked? (Part 2 of 2)

An automatically revoked nonprofit corporation exemption status can be reinstated. The IRS has principally three categories of reinstatement: Streamlined Retroactive Reinstatement, Retroactive Reinstatement Process within 15 months and Retroactive Reinstatement after 15 months. Reminder: any donations accepted during the reinstatement period are not deductible for the donor nor tax exempt for the nonprofit corporation.

Tax-Exempt Status Revoked? (Part 1 of 2)

A Nonprofit corporation's tax-exempt status is automaticly revocated when a tax-exempt organization does not file an annual information return or notice with the IRS for three consecutive years. Depending upon the organizations tax requirements, the organization must file Form 990, 990-EA, 990-PF or 990-N (e-Postcard) each year. Churches and certain church-related organizations are not required to file the annual information return or notice.

Ground Leases In Southern California

A Brief Explanation Of Ground Leases

A ground lease is lease agreement in which a commercial real estate owner agrees to lease square footage of land, together with approval for the lessee to construct improvements on the land and operate a business on the property. Any building and business must, of course, conform to local zoning requirements and obtain all necessary permits. Ground leases are generally for commercial business purposes and typically are for a long period of time, depending on the tax impacts and desires of the parties.

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The Loftin Firm, P.C.

The Loftin Firm, P.C.
5760 Fleet Street
Suite 110
Carlsbad, California 92008-4713

Toll Free: 866-933-2340
Phone: 760-814-9649
Fax: 760-431-2003
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