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


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 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.
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? 


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!  


Aug 20 2016

Did you know that in 2015 total charitable contributions totaled $373.25 billion?  Did you also know that 71% of the contributions were from individuals?  The single largest contributor to the increase over last year year, was in increase of $9.77 billion in giving by individuals.

Does your fund development program mirror national statistics? 

To learn more and to inform your fund development programs, check out Giving-USA's website here:

You can download free reports and share them with your financial committee and board members!  

Ready, get set... friend-raise! 


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