Child abuse reporting: mandated reporters: tax-exempt organizations.

(1) Existing law, the Child Abuse and Neglect Reporting Act, requires a mandated reporter, as defined, to report whenever he or she, in his or her professional capacity or within the scope of his or her employment, has knowledge of or observed a child whom the mandated reporter knows or reasonably suspects has been the victim of child abuse or neglect. Failure to report an incident is a crime punishable by imprisonment in a county jail for a period of 6 months, a fine of up to $1,000, or by both that imprisonment and fine. Existing law excludes volunteers of public or private organizations whose duties require direct contact with and supervision of children from the list of mandated reporters. Existing law also strongly encourages employers to provide training in child abuse and neglect identification and reporting to their employees who are mandated reporters, and encourages public and private organizations to provide their volunteers whose duties require direct contact with and supervision of children with training in child abuse and neglect identification and reporting. This bill would include volunteers of public or private organizations, including nonprofit organizations, whose duties require direct contact with and supervision of children in the list of individuals who are mandated reporters. The bill would also require employers to provide training in child abuse and neglect identification and reporting to their employees and volunteers who are mandated reporters. By imposing the reporting requirements on a new class of persons, for whom failure to report specified conduct is a crime, this bill would impose a state-mandated local program. (2) The Corporation Tax Law exempts the income of organizations that are organized and operated for specified nonprofit purposes from state income taxes, as provided. This bill would require, for taxable years beginning on and after the date this bill is operative, the Franchise Tax Board to revoke the exemption of an organization if a person who is a mandated reporter in the scope of his or her duties in the organization has been found guilty of a misdemeanor, as provided, with respect to failure to report an incident of known or reasonably suspected child sexual abuse, as defined, in the scope of his or her duties in the organization. This bill would require the board to reinstate the exemption if the organization provides notification that the guilty verdict of the person has been overturned. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would declare that it is to take effect immediately as an urgency statute.