Nonprofit Organizations Law Commons^™

Monsanto: Creator Of Cancer Liability

DePaul Business & Commercial Law Journal

No abstract provided.

Impact Of Corporate Response To Controversial Presidential Statements Or Policies

DePaul Business & Commercial Law Journal

No abstract provided.

Non-Profit Organizations Should Prioritize Governance In Board Selection Decisions—Those That Prioritize Money May Pay Too Much, Heidi Grunwald, Daniel Isaacs

Fordham Journal of Corporate & Financial Law

Non-profit corporations must comply with federal tax laws, and their governing bodies must satisfy corporation law-based duties, but they are not subject to the regulatory requirements of publicly traded corporations. This discrepancy should be troubling, because the stakeholders of non-profit organizations are far more vulnerable than the typical investor. Accordingly, non-profit boards have a particularly strong need for good governance. However, our research shows that non-profit board members believe that board selection procedures prioritize giving over the ability to attract and retain members with attributes commonly associated with good governance. To address this problem, we argue that laws should require …

Speeding Up Benefits To Charity By Reforming Gifts To Intermediaries, Roger Colinvaux

Scholarly Articles

Charitable giving tax incentives are intended to encourage giving for public benefit. Gifts to intermediaries frustrate this goal. Presently, $1.26 trillion has accumulated in donor advised funds (DAFs) and private foundations. These are charitable intermediaries that do not benefit the public until they release their funds for public use. Congress has long recognized that intermediaries cause a “delay in benefit” problem because the tax incentive is awarded before the public benefits from the gift. Congress addressed this problem for foundations in 1969 by requiring them to pay out a minimum amount annually. Congress, however, has not addressed the problem for …

Steering Loan Modifications Post-Pandemic, Pamela Foohey, Dalie Jimenez, Christopher K. Odinet

Articles

As part of federal and state relief programs created during the COVID-19 pandemic, many American households received pauses on their largest debts, particularly on mortgages and student loans. Others may have come to agreements with their lenders, likewise pausing or altering payment on other debts, such as auto loans and credit cards. This relief allowed households to allocate their savings and income to necessary expenses, like groceries, utilities, and medicine. But forbearance does not equal forgiveness. At the end of the various relief periods and moratoria, people will have to resume paying all their debts, the amounts of which may …

A Critical Problem Needing A Bolder Solution?: A Response To Atinuke O. Adediran's "Nonprofit Board Composition", Lloyd Hitashi Mayer

Journal Articles

The governing boards of nonprofit organizations, and particularly of nonprofits that serve low income and other vulnerable populations, fail to adequately include the populations that they serve. At least this is the common understanding among people familiar with these boards. Professor Atinuke Adediran not only confirms the existence of this problem but clarifies it in four important ways. Professor Adediran also proposes concrete steps to address it; although, the clarity she has brought to the problem raises the question of whether she could have been bolder in her proposed solutions.

The clarity comes from new data, careful consideration of previous …

A Rawlsian Critique Of The Political Speech Constraints On Charities, Johnny Rex Buckles

FIU Law Review

This Essay analyzes whether the Rawlsian concept of public reason explains the substantive content of the lobbying limitation and the campaigning ban, and, more broadly, the implications of public reason for tax-exempt charities and their political speech. The question is notwhether public reasons—distinct premises and conclusions forming an argument—justify these provisions of law, but whether the political activity limitations of IRC § 501(c)(3) are properly understood to manifest or implement the ideal of public reason itself. Additionally, if these statutory constraints do not embody the ideal of public reason, do they offend it?

Changemakers: Master Of Studies In Law: 'Radical Imagination, Radical Listening', Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

The Patient Assistance Problem, Daniel O’Brien Lichtenauer

Journal of Law and Policy

Implemented in January 2006 as a voluntary enrollment supplement to standard Medicare plans, Medicare Part D coverage subsidizes the cost of prescription drugs for participants. However, significant gaps in coverage exist for those suffering from rare diseases that require costly drugs. Pharmaceutical companies seek to remove the powerful market force of patient price sensitivity by directly sponsoring or substantially funding “patient assistance programs” that help cover out-of-pocket costs. While pharmaceutical donors insist that their goal is strictly altruistic, the reality is that many of these programs offer a financial windfall for drug makers because they help funnel patients towards new …

Clark Memorandum: Fall 2021, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum

• Truth, Civility, and Advocacy
• Cultivating a Deeper Faith in Jesus Christ
• Can Religion Be a Healing Force in Society?
• Navigating Life’s Uncertainties

Read on Issuu

Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan

Pepperdine Law Review

The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …

Collecting Medical Debt Through South Carolina's Setoff Debt Collection Program: How It Works And Why It Doesn't, Dixie N. Mccollum

South Carolina Law Review

No abstract provided.

The Role Of Nations-State In Protecting And Supporting Internally Displaced Persons, Daisy Byers

Master's Theses

The rising increase of Internally Displaced Persons (IDPs) has become a global problem. There are over 40 million internally displaced people globally, and 15.9 million are displaced in Africa. These displacements come into place due to war/conflict, corruption, massive human rights violations, natural disasters, urban renewal projects (at the hands of powerful nations such as America, China, France, UK, etc.), and large-scale development projects. According to UNHCR, refugees are people who have international cross-border. In contrast, internally displaced persons must stay within their own country and stay under the protection of their government, even if the government is the reason …

The Saddest Show On Earth: The Endangered Species Act As Applied To Captive, Endangered Mammals In People For The Ethical Treatment Of Animals Inc. V. Miami Seaquarium, Anne Ringelestein

Villanova Environmental Law Journal

No abstract provided.

The Harmful Prioritization Of “Sex Trafficking” In U.S. Anti-Trafficking Discourse, Spencer Pennybacker

Honors Theses

In recent years, the issue of “human trafficking,” or what some have deemed “modern slavery” has become increasingly salient in the United States. No doubt, human trafficking is a major humanitarian crisis, with the International Labor Organization estimating some 5.4 victims caught in trafficking networks for every 1,000 people in the world. And yet, the dominant discourse in the US tends to allude solely to the sex trafficking of women. This sex trafficking hysteria in the United States is the backdrop of my research.

This Senior Thesis examines how anti-trafficking organizations leave out survivors by addressing human trafficking through selective …

Preventing Perpetrators Of Sexual Misconduct From Circulation In The International Development And Humanitarian Assistance Sectors, Susan Keller Pascocello

BYU Law Review

No abstract provided.

Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. Mclaughlin, Richard Schmalbeck

Amici Briefs

The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.

“Born Under My Heart”: Adoptive Parents’ Use Of Metaphors To Make Sense Of Their Past, Present, And Future, Lucas Hackenburg, Toni Morgan, Eve Brank

Center on Children, Families, and the Law: Faculty Publications

Metaphors provide the opportunity to make sense of our experiences and share them with others. The current research qualitatively examined interviews with adoptive parents who had adopted through intercountry or private adoptions. Throughout their interviews, each participant used at least one metaphor in describing their experiences of adopting and raising their child. Overarchingly, the metaphor of “Adoption is a journey” encapsulated parents’ experiences. To demonstrate the journey, parents used metaphors to describe the past, present, and future. Metaphors of the past focused on their child’s trauma and the origin of how the child came to join their family. Metaphors used …

Rethinking The Role Of Ngos In An Era Of Extreme Wealth Inequality: The Example Of The Bill & Melinda Gates Foundation, John J. Chung

Law Faculty Scholarship

No abstract provided.

Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney

Articles

The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It is largely seen as a battle over campaign finance rather than tax enforcement. Two of the nonprofits involved, social welfare organizations and business leagues, are referred to as “dark money” organizations because they allow individuals to influence elections while maintaining donor anonymity. Many in the campaign finance community are concerned that this change means wealthy donors can avoid campaign finance laws and have no reason to fear being discovered. In this Article, I focus on whether …