Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

2019

Nonprofit Organizations Law

Institution
Keyword
Publication
Publication Type

Articles 1 - 30 of 36

Full-Text Articles in Law

Unregulated Charity, Eric Franklin Amarante Dec 2019

Unregulated Charity, Eric Franklin Amarante

Washington Law Review

The vast majority of charities in the United States operate in a regulatory blind spot: they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to essentially ignore any charity that claims it will realize less than $50,000 in annual gross receipts. From a practical perspective, the IRS’s decision makes sense. To the extent smaller charities are less likely to cause harm, it is reasonable (perhaps even preferable) to subject them to less scrutiny. This type of prioritization, known as risk-based regulation, has …


Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars Nov 2019

Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars

Brigham Young University Education and Law Journal

No abstract provided.


Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy Oct 2019

Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy

Paul R. Tremblay

This essay represents one of several Case Studies published as the Movement Lawyering Roundtable Symposium by Hofstra Law Review. The Case Studies were developed within a roundtable of movement lawyers, community organizers, and legal ethics experts convened in March, 2018 by the Monroe H. Freedman Institute for the Study of Legal Ethics at Hofstra University’s Maurice A. Deane School of Law. This Case Study addresses the ethical tensions encountered by movement lawyers and community organizers engaged in public interest litigation. The Study consists of three topics, with resulting ethics analyses of the issues that arise in the differing settings. …


The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer Oct 2019

The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer

Washington Law Review

For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness, …


Faktor Kesukarelaan Dalam Pengunduran Diri Pekerja/Buruh: Studi Putusan Pengadilan Hubungan Industrial Di Medan No. 262/Pdt.Sus-Phi/2017/Pn.Mdn, Di Banda Aceh No. 5/Pdt.Sus- Phi/2016/Pn.Bna, Dan Di Palu No. 18/Pdt.Sus-Phi/2015/Pn.Pal, Patricia Cindy Andriani, Melania Kiswandari Sep 2019

Faktor Kesukarelaan Dalam Pengunduran Diri Pekerja/Buruh: Studi Putusan Pengadilan Hubungan Industrial Di Medan No. 262/Pdt.Sus-Phi/2017/Pn.Mdn, Di Banda Aceh No. 5/Pdt.Sus- Phi/2016/Pn.Bna, Dan Di Palu No. 18/Pdt.Sus-Phi/2015/Pn.Pal, Patricia Cindy Andriani, Melania Kiswandari

Jurnal Hukum & Pembangunan

Resignation is one of the mechanisms for terminating employment relations that requires voluntary factor in the employee’s action. However, in a number of cases, the resignation was actually not based on the initiative of employee, but was motivated by the employer’s action who put employee into difficult situation so that he/she had no choice but to resign. Therefore, it is necessary to further examine the regulations regarding termination of employment and their implementation at the Industrial Relations Court level toward cases about the employee’s involuntary resignation in decision no. 262/Pdt.Sus- PHI/2017/PN.Mdn, no. 5/Pdt.Sus-PHI/2016/PN.Bna, and no. 18/Pdt.Sus- PHI/2015/PN.Pal. The research is …


Table Of Contents, Seattle University Law Review Sep 2019

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge Sep 2019

Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge

Terri L. Helge

This article discusses choice of entity issues related to the formation, operation and governance of nonprofit organizations, highlighting the distinctions between charitable organizations formed as charitable trusts and charitable organizations formed as nonprofit corporations. In determining the legal structure for a new nonprofit entity, considerations that need to be taken into account include: (1) ease/speed of formation; (2) limitation of liability for members and directors; (3) financial resources; (4) type and scale of activities to be conducted; (5) governance requirements; (6) capacity to own property and contract; (6) capacity to sue and be sued; (7) liabilities to third parties; (8) …


The Taxation Of Cause-Related Marketing, Terri Lynn Helge Sep 2019

The Taxation Of Cause-Related Marketing, Terri Lynn Helge

Terri L. Helge

With the economy in turmoil, charitable organizations are looking to nontraditional sources of financing to supplement contributions and fee-based revenues. One potentially lucrative source of revenue stems from cause-related marketing. Cause-related marketing is the public association of a for-profit company with a charitable organization to promote the company's product or service in order to raise money for the charitable organization. Introduced almost twenty-five years ago, cause-related marketing has now become a $1 billion a year industry. Cause-related marketing has evolved beyond mere use of a charitable organization's name to an apparent union for the purpose of promoting products that carry …


Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg Sep 2019

Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg

Terri L. Helge

Excessive compensation paid to nonprofit executives and board members is one of the key issues concerning charitable organizations that garner the attention of the general public and Congress. Charitable organizations may pay reasonable compensation to their directors, executive officers and employees for their services without violating applicable federal tax law or state law. The determination of reasonable compensation depends on several factors – the budget of the organization being the most significant factor. Other factors include the number of employees of the organization, the particular sector of the charitable community served by the organization, the geographic location of the organization, …


Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge Sep 2019

Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge

Terri L. Helge

Recently, public confidence in the charitable sector has eroded due to a barrage of media reports on scandals and abuses. The principal parties charged with regulation of the charitable sector, the Internal Revenue Service and state attorneys general, are saddled with bureaucratic constraints that make it difficult to enforce the laws governing the fiduciary responsibilities of charity managers. Substantial reform in the regulation of charitable organizations is necessary to curb the reported abuses that have undermined confidence in the charitable sector.

Some advocate expanding private regulation of the charitable sector to improve enforcement of the fiduciary responsibilities of charitable managers. …


Bringing Candor To Charitable Solicitations, David Adam Friedman Aug 2019

Bringing Candor To Charitable Solicitations, David Adam Friedman

Maryland Law Review

The American public donates a staggering amount of money to nonprofit charities. These charities routinely solicit and receive money from donors for specific, earmarked purposes. Often, however, charities ignore their obligations to use money for these designated uses. In many circumstances, even a seemingly benign redirection of earmarked gifts for other charitable purposes could constitute fraud and misrepresentation.

Breaking the implicit or explicit promise to use money in a designated manner harms donors, charities, and the public. Prospective donors assess the value of charitable donations in a manner similar to the way they value consumer goods and services and can …


Extra Law Prices: Why Mrpc 5.4 Continues To Needlessly Burden Access To Civil Justice For Low- To Moderate-Income Clients, R. Matthew Black Jul 2019

Extra Law Prices: Why Mrpc 5.4 Continues To Needlessly Burden Access To Civil Justice For Low- To Moderate-Income Clients, R. Matthew Black

Washington and Lee Journal of Civil Rights and Social Justice

Whether alternative business structures might improve access to justice for low- to moderate-income clients remains a contentious matter.8 Because alternative business structures are generally unavailable, lawyers rely on 501(c)(3) non-profit status and sliding-scale fee structures to reach an underserved market of low-to moderate-income clientele. Nevertheless, use of a sliding- scale fee structure is rare—perhaps because it fails to maximize law firm profits. A sliding-scale fee structure also does not assist clients who need legal services, but do not qualify for LSC-funded programs and are unable to pay even a portion of subsidized legal fees.

This Note addresses why using a …


“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney Jul 2019

“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney

Brooklyn Journal of International Law

The landscape of cultural property and cultural heritage discourse is continually evolving, and the traditional means of regulating disputes must not only be adapted to the current climate but proactively address foreseeable future concerns. This Note explores the Republic of Turkey’s increasing litigiousness with regard to its reparation claims and, further, considers the notion of culture as geographic boundaries transform over the course of time. This Note will analyze the leading international cultural property treaty, the 1970 UNESCO Convention, and recommend UNESCO adopt two mandates to curb the chilling effect current litigation has had on the preservation and dissemination of …


When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer Jun 2019

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer

Journal of Legislation

Beginning in the 1990s and continuing today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include under reporting of political activity in government filings, fly-by-night organizations that exist …


Keynote Address, Sammy Rangel Jun 2019

Keynote Address, Sammy Rangel

University of Michigan Journal of Law Reform

The following is a transcription of Mr. Rangel’s keynote address presented at the University of Michigan Journal of Law Reform Symposium, Alt Association: The Role of Law in Combating Extremism on November 17, 2018, at the University of Michigan School of Law. The transcript has been lightly edited for clarity.


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 …


The New Activist Non-Profits: Four Models Breaking From The Non-Profit Industrial Complex, Michael Haber May 2019

The New Activist Non-Profits: Four Models Breaking From The Non-Profit Industrial Complex, Michael Haber

University of Miami Law Review

Twenty-first century activists—inspired by recent social movements and criticisms of the “non-profit industrial complex”—have increasingly sought to avoid pursuing their activism through the hierarchical, professionally managed non-profit corporations that have been the norm for social justice organizations since the 1970s. While many of these activist groups have chosen to remain unincorporated, some activists have been experimenting with new, innovative structures for non-profit organizations, structures that aim to better align activists’ organizations with their values. This Article presents four models of activist non-profits: (1) sociocratic non-profits, (2) worker self-directed non-profits, (3) hub-and-spoke counter-institutions, and (4) swarm organizations. It describes how these …


Table Of Contents, Seattle University Law Review Feb 2019

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Shared Deliberations: Learning From The Voices Of Social Justice Lawyers On Their Aspirations, Challenges And Roles, Ian Head Feb 2019

Shared Deliberations: Learning From The Voices Of Social Justice Lawyers On Their Aspirations, Challenges And Roles, Ian Head

Dissertations, Theses, and Capstone Projects

Lawyers in the U.S. who attempt to advocate for social justice issues, often on behalf of those communities most targeted by government institutions and oppressive legal systems, have unique perspectives into the challenges of using the law to create transformative change. This thesis examines the voices of over a dozen attorneys fighting not only on behalf of their clients, but also wrestling with how to best use a set of legal tools not meant for dismantling systems of power. Listening to how these legal advocates navigate their roles inside a system of laws created to consolidate rather than distribute power …


Reforming The Regulation Of Political Advocacy By Charities: From Charity Under Siege To Charity Under Rescue?, Adam Parachin Jan 2019

Reforming The Regulation Of Political Advocacy By Charities: From Charity Under Siege To Charity Under Rescue?, Adam Parachin

Adam Parachin

A newly elected liberal federal government in Canada has pledged to reform the legal distinction between charity and politics. This paper provides context to this reform initiative, linking it to a controversial political activities audit program funded by the former conservative federal government. It identifies three distorting ideas about charity—that charity can be understood as a tax expenditure, economic or neutral concept—that should be eschewed in the reform process. It also identifies three characteristics of charity—the capacity of charities for thought leadership, the pervasiveness of messaging in charitable programming and the distinctiveness of charity and government—that should guide reformers.


Law School News: Are You Experienced? 01-18-2019, Michael M. Bowden Jan 2019

Law School News: Are You Experienced? 01-18-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.


Trial By Water: Reflections On Superstorm Sandy, Thomas Maligno, Benjamin Rajotte Jan 2019

Trial By Water: Reflections On Superstorm Sandy, Thomas Maligno, Benjamin Rajotte

Touro Law Review

No abstract provided.


Donor Intent, Disaster Relief, Education, And Policy, Marian Conway Ph.D. Jan 2019

Donor Intent, Disaster Relief, Education, And Policy, Marian Conway Ph.D.

Touro Law Review

No abstract provided.


Local Regulation Of Charitable Solicitation, Joseph Mead Jan 2019

Local Regulation Of Charitable Solicitation, Joseph Mead

Law Faculty Articles and Essays

Most discussions of the policy context for nonprofits in the United States focus on federal or state restrictions. Fundraising charities, however, must comply not only with myriad state requirements but an uncertain number of local requirements as well. Based on a survey of the largest cities in the United States, I find that all of these cities have some restrictions on charitable solicitation. Several of the cities also impose extensive registration requirements and other restrictions. These findings highlight the need for nonprofits to be aware of local regulation of their activities.


When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Histoshi Mayer Jan 2019

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Histoshi Mayer

Journal Articles

Beginning in the 1990s and continuing to today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble ever more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include underreporting of political activity in government filings, fly-by-night organizations that …


The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Histoshi Mayer Jan 2019

The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Histoshi Mayer

Journal Articles

For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness, …


Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff Jan 2019

Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff

Scholarly Articles

The article identifies two goals of the charitable giving tax incentives: promoting actual charitable work and fostering a strong culture of charitable giving with broad participation. The recent increase to the standard deduction and the rise of donor-advised funds compromise both goals. The article outlines reform proposals to bolster the charitable sector, including expanding the giving incentive to all taxpayers in the form of a credit (subject to a giving floor), allowing some tax benefits to DAF donors upon contribution but delaying the income tax deduction until DAF funds are released from advisory privileges, closing loopholes that enable foundations and …


Respect The Hustle: Necessity Entrepreneurship, Returning Citizens, And Social Enterprise Strategies, Priya Baskaran Jan 2019

Respect The Hustle: Necessity Entrepreneurship, Returning Citizens, And Social Enterprise Strategies, Priya Baskaran

Articles in Law Reviews & Other Academic Journals

This Article addresses a pervasive and growing problem for returning citizens – high rates of economic insecurity – and as a novel solution, proposes the creation of Economic Justice Incubators a new municipally led social enterprise strategy.

Mass incarceration is a national problem and requires comprehensive criminal justice reform. In contrast, the process of reentry is locally focused thanks to a complex web of collateral consequences. An estimated 641,000 people return home from prison each year, many to a limited number of economically distressed communities. Once released, their mobility is limited by the terms of their parole and the collateral …


Rwu Law News: The E-Newsletter Of Roger Williams University School Of Law January 2019, Roger Williams University School Of Law Jan 2019

Rwu Law News: The E-Newsletter Of Roger Williams University School Of Law January 2019, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.


Executive Compensation In The Charitable Sector: Beyond The Tax Cuts And Jobs Act, Lauren Rogal Jan 2019

Executive Compensation In The Charitable Sector: Beyond The Tax Cuts And Jobs Act, Lauren Rogal

Vanderbilt Law School Faculty Publications

The Tax Cuts and Jobs Act of 2017 (“TCJA”) reformed charity executive compensation for the first time in decades, introducing an across-the-board excise tax on compensation over $1 million.1 Its enactment represents a significant step toward securing accountability for the use of the charitable tax exemption under Section 501(c)(3) of the Internal Revenue Code. These organizations receive preferential tax treatment to subsidize their provision of socially beneficial outputs that would otherwise be undersupplied. Overcompensation of charity executives subverts this purpose by diverting those subsidies for private gain and undermining public confidence in the charitable sector.

With the enactment of the …