Nonprofit Issues

Volume XXVIII, No. 4

September 27, 2018

Lead Stories

Criminal Sentence Based On Estimates of Loss, Not Plea

Museum membership seller pocketed cash from sale of memberships, drinks at fundraisers

Improper Selection of Directors Voids Payments for Pastor’s Wife

Bylaws of church were inconsistent with official doctrine and contract could not be validly approved

California May Require Schedule B For Charitable Solicitation Registration

9th Circuit Court reverses two prior trial court decisions and affirms constitutionality of law and application

Ready Reference Page

Private Foundations Must Avoid Self-Dealing

Disqualified persons and foundation managers can be personally liable for excise taxes for certain transactions even where it is clear that the foundation has suffered no loss

Lessons from Litigation

Isn’t bequest of cat and $6000 enough?

Directors’ self-dealing benefit not discharged in bankruptcy

Employment Law

Communications manager and bookkeeper are “employees”

Tax Matters

Hospital’s child care center not exempt

“Personal tax shelter” fails in Tax Court

Illinois Supreme Court upholds tax statute

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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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

Volume XXVIII, No. 4

Criminal Sentence Based On Estimates of Loss, Not Plea

Improper Selection of Directors Voids Payments for Pastor’s Wife

California May Require Schedule B For Charitable Solicitation Registration

Private Foundations Must Avoid Self-Dealing

Isn’t bequest of cat and $6000 enough?

Directors’ self-dealing benefit not discharged in bankruptcy

Communications manager and bookkeeper are “employees”

Hospital’s child care center not exempt

“Personal tax shelter” fails in Tax Court

Illinois Supreme Court upholds tax statute

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

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Nonprofit Issues

Volume XXVIII, No. 4

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