Nonprofit Issues

Volume XXXIII, No.1

March 16, 2023

Lead Stories

Nonprofit Hospitals Denied Real Estate Tax Exemption

Court says they were not operated free from private profit motive and did not provide sufficient free or subsidized care

Private Club Is Not Subject To Title VII Discrimination Law

Court finds that golf club meets the definition of “bona fide membership club” exempt from rules

Court Dismisses Consumer Protection Suit For Impinging on Charitable Solicitation

For-profit thrift store company advertises its relationships with charities who get paid for donations to stores

Court May Remove Charity Trustee For “Serious Breach of Trust”

Appellate court affirms trial court decision to remove for multiple breaches of fiduciary duty

Ready Reference Page

PA Updates Nonprofit Corporation Law

Amendments clarify fiduciary duty to protect officers and directors, create new annual filing requirement and administrative dissolution

Lessons from Litigation

Don’t count on bank to prevent loss on embezzlement

Contractor may sue for retaliation under Title IX

Corporation sole may be reinstated after administrative dissolution

Employment Law

Successor agency liable for unemployment comp charges

Kosher supervisor is “minister” for labor law

Tax Matters

Suspended nonprofit can’t contest revocation of exemption

Tenant cannot dispute tax without appeal

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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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

Volume XXXIII, No.1

Nonprofit Hospitals Denied Real Estate Tax Exemption

Private Club Is Not Subject To Title VII Discrimination Law

Court Dismisses Consumer Protection Suit For Impinging on Charitable Solicitation

Court May Remove Charity Trustee For “Serious Breach of Trust”

PA Updates Nonprofit Corporation Law

Don’t count on bank to prevent loss on embezzlement

Contractor may sue for retaliation under Title IX

Corporation sole may be reinstated after administrative dissolution

Successor agency liable for unemployment comp charges

Kosher supervisor is “minister” for labor law

Suspended nonprofit can’t contest revocation of exemption

Tenant cannot dispute tax without appeal

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

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Nonprofit Issues

Volume XXXIII, No.1

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