Nonprofit Issues

May 16-June 15, 2011

May 16, 2011 to June 15, 2011

Lead Stories

Foundations’ Assets Not Available For Hospitals’ Creditors in Bankruptcy

Right to give to hospitals does not mean foundations are required to give to hospitals

Charter School Must Indemnify Sponsor and State in Suit by ACLU

Contract requires defense and hold harmless when school is sued for establishing Islamic religion

Church Retreat’s Release Precludes Suit by Guest

Court says language is clear and comprehensive and sufficient to protect vendor on premises

Nonprofit Law YOU Want to Know

We regularly feature answers to questions from readers in our “To the Point” column. The full list can be viewed on the site.

Issue Notes

To the Point

Are financials required to be made public in a 501(c)(3)?

Our recreational softball league began with an election but since then the board has become secretive. Recently we have heard that they are using League funds for food and alcohol purchases, amended by-laws that we as members have never seen, appointed themselves for three-year terms and will be appointing two persons to fill vacancies. My questions are: 1. Are financials required to be made public in a 501(c)(3)? 2. Can they fix the board positions? 3. Can they appoint directors? 4. Can League funds be used for food and alcohol?

Lessons from Litigation

United Way service not basis for recusal

May feds rely on Volunteer Protection Act defense?

Client not entitled to agency’s UIM coverage

Tax Matters

No fair value deduction for gift in art scheme

Deduction denied for gift of land

Employment Law

Unemployment comp not denied for taking soda

Accountant denied equal pay, retaliation claims

Whistleblower may bring retaliation case

November Webinar

Fiscal Sponsorship: For the Funders, Sponsors and the Sponsored
Wednesday, November 20, 2024
1:30-3:00 PM ET

Fiscal sponsorship is a time-honored method to spawn new charitable activity when the people with the vision and the energy to do the work do not have recognition of federal tax-exempt status.

It can function smoothly as an incubator of important new projects. Or it can function badly as a serious trap for the unwary.

This webinar will define fiscal sponsorship and discuss the most common types of sponsorship arrangements. It will discuss the advantages and disadvantages of each type and the special considerations for funders, sponsors, and the sponsored. It will review specific critical provisions of sponsorship agreements, particularly termination and exit issues.

Learn more and register

PA Bar Institute

Don Kramer's annual what's new and what's hot in nonprofit law. The presentation included discussion of:

* Federal tax law cases, including one to invalidate the requirement for Schedule B on the annual Form 990 for charities and one to challenge the prohibition on electioneering and substantial lobbying, and the request to require demographic information on boards of large public charities on the Form 990.
* Challenges to higher education, including federal taxes, unionization, new Title IX regulations, name, image and likeness issues, and challenges to diversity, equity and inclusion programs.
* Status of the new annual report requirement for Pennsylvania nonprofit corporations.
* Updates on charitable solicitation registration issues.
* Standing issues.
* Special issues with charitable trusts, including one holding that many minor breaches of fiduciary duty can add up to a significant breach of duty.
* Other interesting cases, including one holding that donor lists are not trade secrets subject to protection from use by a former fundraiser.

Buy now a nd listen at your convenience

Nonprofit bylaw review

Don Kramer will review and comment on your own current or proposed bylaws

Do your Bylaws reflect the way you actually operate? Do they protect the interests of those who should be protected? Do they spell out clearly how to deal with governance issues? Or do they create uncertainty for those who have to implement them?

Most nonprofits don't spend a lot of time looking at their Bylaws until there is a question or a dispute. That's when you need bylaws that are clear and unambiguous, so your questions on how to proceed are already answered. That's when bad bylaws can lead to unnecessary controversies or even costly litigation. Nonprofit Issues editor Don Kramer will review your current or proposed Bylaws to see if they work for you.

Learn more

New Subscribers can have full access to the entire website and all editions for 3 months for only $17.95.

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Here's what our readers say about Nonprofit Issues:
Thanks again for your excellent and helpful website - it's a wonderful resource for the non-profit community! --Stephanie H.

Thank you for your informative and keen advice on nonprofit matters. I believe it's a unique and concise place to get answers to this often wispy area called nonprofit. --Richard T.

SAY THAT AGAIN?

October 29, 2024

Marketers love to make their prospects feel special. But they sometimes don’t seem to want you to think about what they say to do it.

I received two items recently that made me wonder what they were thinking.

I got a package of discount coupons in the mail that touted a “specially curated” set of offers. I thought they might have my personal interests at heart until I saw it was addressed to “Resident.”

I also got a text message saying that “Kellyanne Conway wants YOU and only YOU to know what the latest polling shows” about the Presidential election. I could click the link to read the “exclusive” memo.

And I will be the only one to know? Really? Do they really think the recipients are that stupid?

See our "Say That Again" collection

Special Report Available

Increasing Gender Diversity on the Boards of Nonprofit Eds and Meds: Why and How to Do It

This report provides a rare inside view on barriers women face to selection and success that are particular to nonprofit organizations and makes specific recommendations on how to improve the gender ratio.
Download the full report free

YOUR ONE-STOP PLACE FOR NONPROFIT LAW YOU NEED TO KNOW

Nonprofit Issues

May 16-June 15, 2011

Foundations’ Assets Not Available For Hospitals’ Creditors in Bankruptcy

Charter School Must Indemnify Sponsor and State in Suit by ACLU

Church Retreat’s Release Precludes Suit by Guest

Nonprofit Law YOU Want to Know

Issue Notes

Are financials required to be made public in a 501(c)(3)?

United Way service not basis for recusal

May feds rely on Volunteer Protection Act defense?

Client not entitled to agency’s UIM coverage

No fair value deduction for gift in art scheme

Deduction denied for gift of land

Unemployment comp not denied for taking soda

Accountant denied equal pay, retaliation claims

Whistleblower may bring retaliation case

Sign-up for our weekly Q&A; get a free report on electioneering

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Nonprofit Issues

May 16-June 15, 2011

Sign-up for our weekly Q&A; get a free report on electioneering