January 16-31, 2005

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January 16-31, 2005

Congress Accelerates Deductions For Tsunami Relief Contributions
Bill permits deduction in 2004 for contribution made in January 2005 to aid victims of tidal wave

State Can’t Force Foundation To Contribute for State Programs
Directors must protect corporate assets no matter who appoints them to office

Executive is Not Personally Liable For Negligent Misrepresentation on Contract
Court says no claim is possible when claimant has already obtained judgment against corporation

Barnes Student Appeals Ruling

Issues Notes

Kramer to join NELI Faculty
Seminar Books Available
Kramer to Speak on Board Duties at Pa. Bar Institute Programs
Thursday with the Editor, January 27

To the Point

We award grants to community based organizations for educational projects within in their communities. We would like to display photos of children engaged in these educational activities on our website. What are the legal things we need to consider?

More To the Point
Nonprofit Law You Want to Know
We regularly feature one question from a reader each issue. Here are some of the questions we recently received.

Lessons from Litigation

Court says law criminalizing gifts to terrorist groups is constitutional
Court reviews expulsion from Church membership under theory of property rights
Estate attorneys’ fees must be reasonable, not based just on local custom and practice

Tax Matters

IRS to require large nonprofits to file returns electronically
Court denies exemption to Healthplex which competes with private clubs

Employment Law

Age difference of less than 5 years does not create inference of bias in hiring

Say That Again?

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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

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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

January 16-31, 2005

January 16-31, 2005