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Full-Text Articles in Law

Containerization Of Seafarers In The International Shipping Industry: Contemporary Seamanship, Maritime Social Infrastructures, And Mobility Politics Of Global Logistics, Liang Wu Feb 2024

Containerization Of Seafarers In The International Shipping Industry: Contemporary Seamanship, Maritime Social Infrastructures, And Mobility Politics Of Global Logistics, Liang Wu

Dissertations, Theses, and Capstone Projects

This dissertation discusses the mobility politics of container shipping and argues that technological development, political-economic order, and social infrastructure co-produce one another. Containerization, the use of standardized containers to carry cargo across modes of transportation that is said to have revolutionized and globalized international trade since the late 1950s, has served to expand and extend the power of international coalitions of states and corporations to control the movements of commodities (shipments) and labor (seafarers). The advent and development of containerization was driven by a sociotechnical imaginary and international social contract of seamless shipping and cargo flows. In practice, this liberal, …


Keep Charitable Oversight In The Irs, Philip Hackney Jan 2024

Keep Charitable Oversight In The Irs, Philip Hackney

Articles

Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …


Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia Dec 2023

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …


Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney Dec 2023

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.


Physical Accessibility And Historic Preservation In Historic House Museums Of The Southeast, Abby Milonas Aug 2023

Physical Accessibility And Historic Preservation In Historic House Museums Of The Southeast, Abby Milonas

All Theses

Museums are a public good, as they provide educational recreation and preserve cultural history, and so it is crucial that they are physically accessible to as many visitors as possible. The aim of this study was to understand what architectural features of historic house museums are the least accessible and what has been done to ameliorate these challenges. The survey used in the study was developed using the guidelines for making historic buildings accessible as described in the Americans with Disabilities Act and the Uniform Federal Accessibility Standards. It was distributed by email to representatives of 220 historic sites, of …


Working To Elect Under-Represented Groups In Public Office, Jenny Pacillo May 2023

Working To Elect Under-Represented Groups In Public Office, Jenny Pacillo

School of Professional Studies

Running for public office is a massive undertaking that is often inaccessible to marginalized groups of people including women, people of color, low income folks and members of the LGBTQIA+ community. These people, especially when they are first time candidates, face barriers that range from lack of finances to gatekeeping. Communities benefit when residents are represented by a diverse range of elected officials, as they bring unique perspectives, lived experiences and opinions to the table. This capstone will provide an overview of strategy, guidelines to follow and basic tools that are needed to run for office to assist first time …


Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney May 2022

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …


Charitable Organizations In Singapore: From Clan Based To State Facilitated Endeavors, Hang Wu Tang Jan 2022

Charitable Organizations In Singapore: From Clan Based To State Facilitated Endeavors, Hang Wu Tang

Research Collection Yong Pung How School Of Law

Singapore, with a five million population, has a vibrant charitable sector with over 2000 registered charities attracting approximately USD$2.18 billion in annual donations. How did Singapore’s charitable sector achieve its current level when it has been, in the past, segregated along mainly religious, race and clan-based communities? This paper explores this question by piecing together the current ecosystem, regulatory and tax infrastructure which facilitates the charitable sector in Singapore. Central to the development of the charitable sector has been the Singapore government’s role of being a gatekeeper, regulator and enabler of charities. In analysing the government’s role in the charitable …


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 Mar 2021

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.


State Government’S Impact On Campus Services For Unaccompanied Homeless Students, Tori Nuccio Jan 2021

State Government’S Impact On Campus Services For Unaccompanied Homeless Students, Tori Nuccio

West Chester University Doctoral Projects

College campuses have been creating targeted support programs in the last decade to assist students coming from at-risk backgrounds including those who are homeless. Although research has begun to look at the impact these programs are having on the students they serve, little research has been done on how outside support has influenced the development and construct of these programs. My research addresses this gap in prior works via an exploratory study of how the existence of statewide supports, including the formation of networks, within three different cases impact colleges’ ability to build support programs. As part of a case …


Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney Jan 2021

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 …


Ensuring Accountability To Affected Populations In Humanitarian Settings: "Holding Humanitarian Organizations Accountable To People.", Jazmin Williamson Apr 2020

Ensuring Accountability To Affected Populations In Humanitarian Settings: "Holding Humanitarian Organizations Accountable To People.", Jazmin Williamson

Independent Study Project (ISP) Collection

Aim: This research aims to examine what guidelines and regulations help ensure that humanitarian organizations are held accountable to their beneficiary populations.

Background: Although people have always been the focus of humanitarian aid, their voice and participation didn't become a centralized part of the conversation until the 1990s and later gained real traction in the early 2000s. During these times, many new foundational documents were created to highlight the "centrality of local participation in aid." Among the documents that enshrined this new principle of population participation included the 1992 Code of Conduct for the International Red Cross and Red Crescent …


The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney Jan 2020

The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney

Articles

Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, …


Day Worker Center: Employer And Client Engagement, Anayeli Avalos Dec 2019

Day Worker Center: Employer And Client Engagement, Anayeli Avalos

Capstone Projects and Master's Theses

The Day Worker Center of Santa Cruz County is a component of the Community Action Board (CAB), a non-profit organization that has been providing services to eliminate poverty. CAB offers the program, administrative, and fiscal oversight to the Day Worker Center. The County of Santa Cruz is facing a high rate of unemployment, which is affecting the community. What contributes to the problem is low awareness of community knowledge about employment services. Also, the undocumented community that finds it hard to trust services because they think they can get deported. In addition, the issue can cause consequences such as health …


Legal Accountability And Nonprofit Governance: An Exploratory Quantitative Study Of Board Member And Executive Knowledge Of Fiduciary Duties, Crystal Trull May 2019

Legal Accountability And Nonprofit Governance: An Exploratory Quantitative Study Of Board Member And Executive Knowledge Of Fiduciary Duties, Crystal Trull

Dissertations

United States nonprofits are governed by boards of directors who have legal responsibilities based on the fiduciary duties of care, loyalty, and obedience. Boards, along with the chief executive, are held responsible to fulfill these standards which are designed to hold nonprofits legally accountable to carry out their tax exempt purpose by using organizational resources for the intended purpose, avoid conflict of interest, and ensure compliance. However, despite this weighty responsibility and the voluntary nature of nonprofits, no standardized process exists to educate nonprofit leaders about their legal responsibilities.

While governance is a key area of nonprofit research, there is …


Ms – 242: Guide To The Muriel Rice Collection Of Nocasinogettysburg, Karen Dupell Drickamer May 2019

Ms – 242: Guide To The Muriel Rice Collection Of Nocasinogettysburg, Karen Dupell Drickamer

All Finding Aids

Muriel Rice, along with Susan Paddock, led the campaign to stop David LeVan’s proposal to build a casino in Straban Township in 2005-2006. The two women co-chaired the organization and led it to its successful conclusion. This one box collection of Muriels’s papers supplements MS-209 NoCasinoGettysburg Papers and contains Muriel’s letters and emails as well as some NoCasino’s working files, printouts from the organization’s web-site, NoCasino.com, letters to the editor, and news clippings for 2005-2006. Although arranged in a similar fashion to MS-209, the collection’s small size (0.75 cu. ft.) did not warrant division into Series.

Special Collections and College …


The Impact Of Ngos On Human Rights Development: A Case Study, Amber Marin Apr 2019

The Impact Of Ngos On Human Rights Development: A Case Study, Amber Marin

Honors Projects in History and Social Sciences

This study is an exploratory case study of Chile, Indonesia and the Central African Republic to better understand the economic development of human rights. This thesis will explore three hypotheses: (1) countries develop according to a similar hierarchy of needs as outlined by Abraham Maslow, (2) non-governmental organizations address the needs of a country the most effectively and efficiently because of their direct connection to communities, and (3) non-governmental organizations can utilize economic strategies to achieve their goals. The definition of economic strategies.


Capacitación Para La Elaboración De Informes Administrativos Y Contables De La Fundación Jesús El Buen Pastor, Según Requerimiento De La Alcaldía Mayor De Bogotá D.C, David Ernesto Ramos Cobos, Ana Carolina Hernández Jan 2019

Capacitación Para La Elaboración De Informes Administrativos Y Contables De La Fundación Jesús El Buen Pastor, Según Requerimiento De La Alcaldía Mayor De Bogotá D.C, David Ernesto Ramos Cobos, Ana Carolina Hernández

Administración de Empresas

El siguiente proyecto, consistió en orientar y capacitar en temas administrativos y contables a los miembros de la entidad sin ánimo de lucro Fundación Jesús el Buen Pastor, dedicada a prestar servicio social a las familias de bajos recursos en la localidad de Bosa de Bogotá. Dentro del texto se encontrará los enfoques más importantes en los cuales se tuvo que trabajar rápidamente, esto debido a que la Fundación Jesús el Buen Pastor por temas de desconocimiento no cumplía con los requisitos mínimos de las entidades reguladoras, los cual podía llevarlos a un cierre definitivo de sus instalaciones. A través …


Trabajo De Campo En El Área Administrativa Y Contable Fundación Jesús El Buen Pastor, Katherine Lastra Vargas, Luis Eduardo Aroca Cobos Jan 2019

Trabajo De Campo En El Área Administrativa Y Contable Fundación Jesús El Buen Pastor, Katherine Lastra Vargas, Luis Eduardo Aroca Cobos

Administración de Empresas

En este trabajo podemos encontrar la aplicación de los conocimientos adquiridos en las carreras de Administración de Empresas y Contaduría Pública para el mejoramiento de los procesos y procedimientos de la Fundación Jesús El Buen Pastor, el cual contribuyó a crear un marco estratégico que permitió identificar la misión para la cual la organización fue creada y a su vez establecer lineamientos y herramientas que pudieran ayudar al crecimiento de la fundación tanto administrativo como contable. Al desarrollar este trabajo de grado se pudo obtener la situación actual de la fundación, realizar un diagnóstico de la misma y a su …


Capacitación Empresarial Administrativa Y Contable Destinada Al Programa Despertar Emprendedor Barrio Pinar – Suba Fundación María Luis De Moreno, Nidia Consuelo Tellez Buitrago, Wilson David Maldonado Jan 2019

Capacitación Empresarial Administrativa Y Contable Destinada Al Programa Despertar Emprendedor Barrio Pinar – Suba Fundación María Luis De Moreno, Nidia Consuelo Tellez Buitrago, Wilson David Maldonado

Administración de Empresas

La Universidad de la Salle en convenio con la Fundación Internacional María Luisa de Moreno permiten que los estudiantes de últimos semestres a través de la modalidad de grado proyección social, construir el proyecto “Despertar Emprendedor” de la Fundación María Luisa de Moreno; programa que se ha desarrollado durante varios años y consiste principalmente en capacitar a personas interesadas en poner en marcha una idea de negocio y que a través del afianzamiento de conocimientos administrativos y contables participar en la feria empresarial, que es tradición en la Universidad de la Salle. Dado lo anterior, los estudiantes que escriben este …


Legislation Meets Tradition: Interpretations And Implications Of The Volunteer Protection Act For Nonprofit Organizations As Viewed Through The Lens Of Hermeneutics, Patricia Groble, Nicholas C. Zingale, Joseph Mead May 2018

Legislation Meets Tradition: Interpretations And Implications Of The Volunteer Protection Act For Nonprofit Organizations As Viewed Through The Lens Of Hermeneutics, Patricia Groble, Nicholas C. Zingale, Joseph Mead

All Maxine Goodman Levin School of Urban Affairs Publications

Volunteers enable nonprofit organizations to reach more clients and more effectively fulfill their missions. However, the good done by these volunteers may be offset by their careless behavior. Rising fears that resulting lawsuits and monetary damages would deter potential volunteers from volunteering caused Congress to enact the Volunteer Protection Act. This research studies court decisions to ascertain whether the law fulfills its purpose and considers the implications of these interpretations for nonprofit managers. It also tests the usefulness of the hermeneutical approach to legal interpretation and to determine how the Act has changed as a result of these court decisions.


Accounting For The Government Funding Of Non-Profits And The Planned Parenthood Federation Of America, Rachel E. Brown Apr 2016

Accounting For The Government Funding Of Non-Profits And The Planned Parenthood Federation Of America, Rachel E. Brown

Senior Honors Theses

Accounting creates a framework for providing transparency in an organization. This foundation is especially important in not-for-profit entities because government grants and contributions often compose significant portions of overall revenues and receipts. An overview of non-profit standards and the government system of distributing funds provides insight into non-profits as a whole and enables the study of specific organizations. As the nation’s largest provider of abortion and family planning services, the Planned Parenthood Federation of America is an especially important organization to study and understand. It receives significant funds from federal and state governments and should receive equally significant evaluation by …


Courts, Constituencies, And The Enforcement Of Fiduciary Duties In The Nonprofit Sector, Joseph Mead, Michael Pollack Apr 2016

Courts, Constituencies, And The Enforcement Of Fiduciary Duties In The Nonprofit Sector, Joseph Mead, Michael Pollack

All Maxine Goodman Levin School of Urban Affairs Publications

Directors of nonprofit organizations owe fiduciary duties to their organizations, but the content of these duties—and how and when courts should enforce these duties—has long been debated among scholars and courts. This debate emerges in several areas, including the level of deference to be shown by courts to nonprofit directors (the business judgment rule), who should be allowed to sue to enforce duties (standing), and the type of relief available to prevailing plaintiffs (remedies). Existing literature explores these legal rules in isolation and in abstraction, generally failing to consider how the rules interact with each other and ignoring the empirical …


Huntington Coin Collection And Donation Protection, Zhengcheng Li Jan 2016

Huntington Coin Collection And Donation Protection, Zhengcheng Li

MA Projects

Mr. Archer M. Huntington (1870-1955) was one of the greatest collector and donor in American history at the early 20th century. He was the founder of Hispanic Society of America and the president of American Numismatic Society. During his lifetime, he set up one of the most important Hispanic coin collection and donated all these coins to Hispanic Society of America in the meanwhile loaned to American Numismatic for study and research purpose. After he passed by, at 2008 Hispanic Society of America sued against America Numismatic Society for getting back the Huntington coin collection with other related documents and …


Take Two Tablets And Do Not Call For Judicial Review Until Our Heads Clear: The Supreme Court Prepares To Demolish The 'Wall Of Separation' Between Church And State, Terence Lau, William Wines Nov 2015

Take Two Tablets And Do Not Call For Judicial Review Until Our Heads Clear: The Supreme Court Prepares To Demolish The 'Wall Of Separation' Between Church And State, Terence Lau, William Wines

Terence Lau

In this article, we examine the issues that bring First Amendment jurisprudence to the grant of certiorari in Pleasant Grove v. Summum, scheduled for oral argument in the Supreme Court of the United States in November. We examine the historical basis for America’s religious heritage, the historical judicial treatment of the religious clauses, and the erosion of the wall of separation between church and state. We examine the Ten Commandments, finding inherent discrimination present in modern-day attempts to advance a particular version of the Ten Commandments as secular. By drawing upon Rousseau’s civic religion, we suggest alternative routes for the …


Tsars, Task Forces And Standards: The New “Irs”?, John Casey Jul 2015

Tsars, Task Forces And Standards: The New “Irs”?, John Casey

Publications and Research

Institutional processes for regulating government-nonprofit relations in the U.S. are experiencing substantial growth, particularly at the state level. First, cabinet-level nonprofit “tsars” are being appointed by state governments as point persons for communication and coordination with nonprofits. Second, high-level cross-sector task forces are being established to examine the current relations between the sectors and to recommend reforms in regulatory and oversight processes. Third, nonprofit industry associations are developing statements of operating standards that seek to promote greater discipline in operations. These processes are potentially harbingers of the creation of new institutionalized relationship systems (IRS). This paper examines the emergence of …


Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean Jul 2015

Se(C)(3): A Catalyst For Social Enterprise Crowdfunding, Dana Brakman Reiser, Steven A. Dean

Indiana Law Journal

The emerging consensus among scholars rejects the notion of tax breaks for social enterprises, concluding that such prizes will attract strategic claimants, ultimately doing more harm than good. The SE(c)(3) regime proposed by this Article offers entrepreneurs and investors committed to combining financial returns and social good with a means of broadcasting that shared resolve. Combining a measured tax benefit for mission-driven activities with a heightened burden on shareholder financial gains, the revenue-neutral SE(c)(3) regime would provide investors and funding platforms with a low-cost means of screening out “greenwashed” ventures.


Nazarene Universities: Effective Boards And The Church-School Relationship, Daniel D. Rexroth May 2015

Nazarene Universities: Effective Boards And The Church-School Relationship, Daniel D. Rexroth

Ed.D. Dissertations

While the world of higher education is rapidly changing, the trustee selection process and resultant board composition in Nazarene liberal arts schools has remained largely the same for the past 60 years. Trustee selection has been primarily a function of the church, disconnected often times from the needs of the schools. This study examined trustee effectiveness in Nazarene liberal arts higher education, as well as the church-school relationship. Trustees at three schools and top administrators at all eight Nazarene institutions were surveyed to identify gaps in trustee competency and also to assess the church-school relationship. Of the 139 trustees in …


Managing Disruptive Patron Behavior In Law Libraries: A Grey Paper, Nicole P. Dyszlewski, Kristen R. Moore, Genevieve B. Tung Jan 2015

Managing Disruptive Patron Behavior In Law Libraries: A Grey Paper, Nicole P. Dyszlewski, Kristen R. Moore, Genevieve B. Tung

Librarian Scholarship at Penn Law

Nearly all law library staff has encountered or will encounter challenging patron behavior. In this article, the authors develop best practices based on their 2014 online survey of law library staff, follow-up correspondence with several survey respondents, and a review of case law and relevant literature within law librarianship and other fields.


Charitable Organization Oversight: Rules V. Standards, Philip Hackney Jan 2015

Charitable Organization Oversight: Rules V. Standards, Philip Hackney

Articles

Congress has traditionally utilized standards as a means of communicating charitable tax law in the Code. In the past fifteen years, however, Congress has increasingly turned to rules to stop fraud and abuse in the charitable sector. I review the rules versus standards debate to evaluate this trend. Are Congressional rules the best method for regulating the charitable sector? While the complex changing nature of charitable purpose would suggest standards are better, the inadequacy of IRS enforcement and the large number of unsophisticated charitable organizations both augur strongly in favor of rules. Congress, however, is not the ideal institution to …