Federal — On April 30, 2019, the U.S. Department of Justice’s Criminal Division released an updated Evaluation of Corporate Compliance Programs Guidance Document – a document meant to assist prosecutors in making informed decisions regarding the effectiveness of a corporation’s compliance program when conducting a criminal investigation.

New York — Assembly Bill 2006, effective April 12, 2019, amends the Not-for-Profit Corporation Law regarding corporate powers and cemetery corporations.

On April 17, 2019, the Department of Treasury released the second round of proposed regulations providing guidance on the Opportunity Zone program.

Oregon — The Oregon Secretary of State’s office is warning businesses of what it refers to as a mailing that is offering unneeded services. The mailing is from Workplace Compliance Services and contains what resembles an official annual report notice.

Michigan — An alert on the Michigan Department of Licensing and Regulatory Affairs (LARA)’s website, dated April 22, 2019, warns Michigan corporations of a non-governmental entity called “Michigan Council for Corporations” seeking to collect a fee to prepare “corporate consent records in lieu of annual meeting minutes.” The alert states that this notice is not issued by LARA or any governmental agency and that corporations are not required to file an “Annual Records Solicitation Form.”

New York — Assembly Bill 10336, which was signed by New York’s governor in December, amends Sec. 601 of the Not-for-Profit Corporation Law to provide that effective July 1, 2019, New York nonprofit corporations that have members will have to have at least three members (formerly, one).

New York — Senate Bill 1508, effective March 31, 2019, amends the Executive Law by extending authorization for the Department of State to provide multiple levels of expedited service.

Virginia — An alert on the Virginia State Corporation Commission’s website warns Virginia corporations and LLCs of mailings being sent from either of two private organizations - the Virginia Council for Corporations or U.S.

Utah — Senate Bill 28, signed by the governor on March 27, 2019 and effective retroactively for a taxable year beginning on or after January 1, 2019 amends the corporation tax law regarding when a corporation is doing business in the state for corporate income tax purposes.

Delaware — If you are the owner or compliance officer of one of the hundreds of thousands of business corporations that call Delaware home you should know this: Your corporation has to file its annual franchise tax report and pay its annual franchise tax by Friday, March 1, 2019.