Law

Ezuka Law Offices, LLC provides a full range of legal services for Hawaii's nonprofit corporations, associations, and tax-exempt organizations.

CRA

CRA can help institutions of any size to maximize resources for optimal performance. This includes CRA data integrity management, including performance analysis and reporting; identifying and documenting compliance with the large bank CRA Lending, Service and Investments Test requirements; and supplementing your institution’s internal audit function by conducting pre-examination analysis of bank performance and directing activities to targeted performance gaps.

Consult

Consult is a collaborative firm of local subject matter experts specializing in nonprofit management and governance. Whether you need board training, policies and procedures, or program analysis, our team has you covered.
Aug 22 2017

Chaminade University of Honolulu will host its 14th Annual Nonprofit Organizations One-Day Seminar at the Pagoda Hotel in Honolulu, Hawaii on September 22nd.

The seminar will provide valuable information on current issues and changing requirements that affect every nonprofit. It is vital that you are not only aware of these changes, but understand how to come in to compliance with them. The session will also provide insights that will help organizations deal with the unique challenges facing them today. This is an efficient way to get up to date and keep your organization in compliance. 

Linda Ezuka will present "Development Ethics: How to lead your nonprofit’s development program with integrity and not get caught in common circumstances that can erode stakeholder confidence." September 22nd at 1:30 PM.

Event Details...

Recent legislative and regulatory changes make this year’s seminar especially relevant. This seminar is an excellent opportunity for nonprofits to get caught up on new rules, including new rules on Form 990 and Act 174 relating to charitable trusts and nonprofit organizations. Experts will guide attendees through the tricky maze of tax-exempt compliance and review the categories and governing instruments for tax-exempt organizations. They will also update attendees on new laws, which protect a nonprofit organization's status, the audit accounting standard, use of tax-exempt entities, and strategies for maintaining a tax-exempt status. Registration fee is $199 per person if registering by August 31, 2017; thereafter is $249.00 per person. Discount rates are being offered to HANO, HAIS, and HAPA members. Members should inquire with their respective organizations. Please see the online registration form for the respective organizations’ points of contact.  Click here for additional event information.

 

May 18 2017

I am a nonprofit, I don't have to worry about business income, right? I received my exemption status, so I am exempt from all taxes, right? I can just let my accountant worry about these subtleties so I can focus on my mission, right? 

Wrong!

Do you know how to differentiate between your related and unrelated business income? Unrelated business income tax (UBIT) is a tax that all nonprofits could be subject to depending on your activities.  It is not enough for you to deliver on just your mission, your stakeholders... your funders, your clients, and yes, the IRS, expects that you effectively manage your business too.  

Here is an excellent article from the Guidestar Blog: UBIT: What your organization should know by Friedman LLP

Is it time to pause and focus a little on your business?  UBIT-cha!  

 

 

What People Say...

Thank you again for coming in to meet with us at HIC yesterday. It was helpful to be able to book a meeting that suited our needs so quickly. You were such a smart and calming presence and we were so reassured to have all our questions answered so well and with such detail. We feel much more enlightened about the various aspects of our NP work now, and look forward to working with you in the future to keep HIC on the right track!

~Kristine Altwies
MA Executive Director/CEO
Hawaii International Child

Brian is an expert in nonprofit law and works well with a wide variety of clients. He knows how to translate "legal-ese" into everyday nonprofit application, particularly for challenging issues in board governance such as conflicts of interest. I refer Brian with confidence because of his expertise, his commitment to the nonprofit sector, and the high quality of work he delivers.

~Lily Bloom Domingo

 Brian's knowledge, expertise, and passion is reflected in the exemplary service that he provides. In addition to sound legal advice, he helps us to be confident in our business decisions.

~Robert Imoto
Honolulu Police Relief Association