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Full-Text Articles in Law

When Donor Meets Purpose, Atinuke O. Adediran Jan 2023

When Donor Meets Purpose, Atinuke O. Adediran

Faculty Scholarship

This Essay addresses a gap in law and the Restatement of the Law Charitable Nonproít Organizations regarding the relationship between a charitable nonproít’s donors and its purpose. I argue that charitable nonproíts can align their purposes with the personal or professional identities of their donors, and it may be in the best interest of some charities to do so. Charities whose purposes are to address racial or economic inequality should seriously consider aligning their donor identity with their purpose as a way of improving their legitimacy in the communities they serve, and to reach previously untapped sources of funding.


Regulating Charitable Crowdfunding, Lloyd H. Mayer Oct 2022

Regulating Charitable Crowdfunding, Lloyd H. Mayer

Indiana Law Journal

Charitable crowdfunding is a global and rapidly growing new method for raising money to benefit charities and individuals in need. While mass fundraising has existed for hundreds of years, crowdfunding is distinguishable from those earlier efforts because of its low cost, speed of implementation, and broad reach. Reflecting these advantages, it now accounts annually for billions of dollars raised from tens of millions of donors through hundreds of internet platforms, including Charidy, Facebook, GoFundMe, and GlobalGiving. Although most charitable crowdfunding campaigns raise only modest amounts, on occasion a campaign attracts tens of millions of dollars in donations. However, charitable crowdfunding …


The Legal System Of Charities And Other Social Entities In Jordan, Mwaffaq Almahameed Mar 2021

The Legal System Of Charities And Other Social Entities In Jordan, Mwaffaq Almahameed

UAEU Law Journal

The 1966 Jordanian Charities and Other SocialEntities law No (33) and its subsequent modifications regulates and overseesall matters related to the registration and practice of charities and socialgroups. Moreover, the 1985 Income Tax Law No. (57) and its modifications holds a series of incentives directed towards charities and other socialgroups; these incentives which include income derived from non profit activities, subscriptions and grants are ceded special treatment in the form of deductions that must not go beyond a certain percentage of the total taxed income. That being the case, it is necessary to identify the meaning of the terms “charities’ …


First Amendment Freedoms Diluted: The Impact Of Disclosure Requirements On Nonprofit Charities, Bailie Mittman Jan 2021

First Amendment Freedoms Diluted: The Impact Of Disclosure Requirements On Nonprofit Charities, Bailie Mittman

Indiana Law Journal

Since the birth of the Bill of Rights in 1791, the freedoms protected by the First Amendment have been cherished by all members of this nation. The First Amendment provides that “Congress shall make no law . . . abridging the freedom of speech.” Over time, courts have acknowledged that the freedom to speak freely means very little if the guarantee is not protected by an additional right: the freedom to associate. Thus, the freedom of expressive association stands as an essential component of an individual’s free speech rights and state infringement on associative rights has the power of potentially …


Equity And Trusts, Hang Wu Tang, Yong Seng Tay Oct 2020

Equity And Trusts, Hang Wu Tang, Yong Seng Tay

Research Collection Yong Pung How School Of Law

Jocelyn Rita d/o Lawrence Stanley v Tan Gark Chong1 (“Jocelyn Rita v Tan Gark Chong”) is an example of an attempt to set aside a trust deed in the wake of BOM v BOK. 2 This case takes place in the context of a husband and wife relationship.


Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles Jan 2020

Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles

Maryland Law Review

No abstract provided.


A Strange Distinction: Charitable Immunity And Clergy Sexual Abuse In Picher V. Roman Catholic Bishop Of Portland, Matthew Cobb Oct 2017

A Strange Distinction: Charitable Immunity And Clergy Sexual Abuse In Picher V. Roman Catholic Bishop Of Portland, Matthew Cobb

Maine Law Review

In 2009, the Maine Supreme Judicial Court, sitting as the Law Court, decided Picher v. Roman Catholic Bishop of Portland, a case that presented an issue of first impression in Maine: whether the doctrine of charitable immunity protected charitable organizations from liability for intentional torts. The court ultimately held that charitable immunity was not a defense to intentional torts, but that it did bar negligence claims based on the sexual abuse of a minor. In Picher, a majority of the Law Court partly vacated the trial court’s grant of summary judgment for the Roman Catholic Bishop of Portland (Bishop) and …


Video: Representing Charities: Profit V. Non Profit, Adam Goldberg Jun 2017

Video: Representing Charities: Profit V. Non Profit, Adam Goldberg

NSU Law Seminar Series

his particular seminar is designed to educate attorneys what to request prior to becoming a Board Member including but not limited to:

  • Is there a Board Orientation?
  • What is the Board's Liability?
  • How to read IRS Form 990 and Financial Statements
  • Legal Issues facing Charitable Organizations
  • Best Practices

Learning Outcomes include:

  1. Difference between Tax Exempt and Not-For-Profit & Calendar v. Fiscal Year
  2. Serving as a Board Member
  3. Representing Charitable Organizations/Tax Exempt Organizations as Legal Counsel
  4. Ethical Considerations for Exempt Organizations Practitioners


A More Charitable Charity: Administrative Necessity Provides An Opportunity To Promote Altruism In Charities, Eric Franklin Amarante Dec 2016

A More Charitable Charity: Administrative Necessity Provides An Opportunity To Promote Altruism In Charities, Eric Franklin Amarante

Scholarly Works

The law of charities governs an absurdly wide-ranging field of organizations. A small group of antiquated statutes purport to govern a diversity of entities that range from hospitals worth millions of dollars to purely volunteer-run organizations that provide free childcare. Perhaps due to a lack of any coherent guiding principle driving these laws, many tax-exempt organizations do not comport with the general public’s idea of charity. An intuitive definition of charity relies upon a lack of self-regard. In other words, charity requires some level of altruism. But many charities pay lavish salaries and some are major players in the crass …


Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Philip Hackney, Adam Chodorow Jan 2016

Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Philip Hackney, Adam Chodorow

Articles

The challenging job market for recent law school graduates has highlighted a fact well known to those familiar with legal education: A significant gap exists between what students learn in law school and what they need to be practice-ready lawyers. Legal employers historically assumed the task of providing real-world training, but they have become much less willing to do so. At the same time, a large numbers of Americans – and not just those living at or below the poverty line – are simply unable to afford lawyers. In this Article, we argue that post-graduate legal training, similar to post-graduate …


The Case For A Charitable Contributions Deduction, Mark P. Gergen Nov 2015

The Case For A Charitable Contributions Deduction, Mark P. Gergen

Mark P. Gergen

United States. Examines three theories supporting some form of a deduction or tax credit for contributions.


Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney Nov 2015

Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney

Journal Articles

The challenging job market for recent law school graduates has highlighted a fact well known to those familiar with legal education: A significant gap exists between what students learn in law school and what they need to be practice-ready lawyers. Legal employers historically assumed the task of providing real-world training, but they have become much less willing to do so. At the same time, a large numbers of Americans – and not just those living at or below the poverty line – are simply unable to afford lawyers. In this Article, we argue that post-graduate legal training, similar to post-graduate …


Trends In Nonprofit Corporation Law In 1976 Aug 2015

Trends In Nonprofit Corporation Law In 1976

Akron Law Review

THE INTEREST OF most Americans in nonprofit, and especially in charitable, organization work has long been a notable feature of American society - having been remarked upon as early as the 1830's in Baron de Tocqueville's analysis of American democracy.' That tendency continues today, even in times of economic recession.2 The economic crunch of 1975-76 saw an increase, not a decrease, in American donations to charitable organizations:' specifically, a 6.5 percent increase in charitable donations ($26.88 billion in 1975, compared to $25.23 billion in 1974), though contributions by foundations and businesses declined by 4.7 and 4 percent respectively. Religious charities …


Trends In Nonprofit Corporation Law In 1976 Aug 2015

Trends In Nonprofit Corporation Law In 1976

Akron Law Review

THE INTEREST OF most Americans in nonprofit, and especially in charitable, organization work has long been a notable feature of American society - having been remarked upon as early as the 1830's in Baron de Tocqueville's analysis of American democracy.' That tendency continues today, even in times of economic recession. The economic crunch of 1975-76 saw an increase, not a decrease, in American donations to charitable organizations:' specifically, a 6.5 percent increase in charitable donations ($26.88 billion in 1975, compared to $25.23 billion in 1974), though contributions by foundations and businesses declined by 4.7 and 4 percent respectively. Religious charities …


Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley Jan 2015

Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley

All Faculty Scholarship

This Article examines the significant problem of fraud within nonprofit organizations and demonstrates that current anti-fraud measures do not adequately reflect the important role employees play in perpetuating or stopping fraudulent activity. Psychological and organizational behavior studies have established the importance of (1) participation and (2) peers in shaping the behavior of individuals within the organizational context. This Article builds on that research and establishes that to successfully combat fraud, organizations must integrate employees into the design, implementation, and enforcement of anti-fraud strategy and procedures. Engaged, empowered employees will be less likely to commit fraud and more likely to dissuade …


Equity And Trusts [2014], Hang Wu Tang Jan 2015

Equity And Trusts [2014], Hang Wu Tang

Research Collection Yong Pung How School Of Law

No abstract provided.


Equity And Trusts [2014], Hang Wu Tang Jan 2015

Equity And Trusts [2014], Hang Wu Tang

Research Collection Yong Pung How School Of Law

No abstract provided.


Strengthening Charity Law: Replacing Media Oversight With Advance Rulings For Nonprofit Fiduciaries, Linda Sugin Jan 2015

Strengthening Charity Law: Replacing Media Oversight With Advance Rulings For Nonprofit Fiduciaries, Linda Sugin

Faculty Scholarship

This Article considers three urgent challenges facing the charitable community and its state regulators: too little fiduciary duty law for nonprofits, the rise of media enforcement of wrongdoing in charities, and an inherent tension in the state’s dual role as enforcer and protector of the nonprofit sector. It analyzes whether the scarcity of law is really a problem by comparing nonprofit organizations with business organizations and concludes that charities lack the selfenforcement mechanisms of businesses and therefore need more government guidance. It evaluates whether the media has made governmental supervision obsolete and expresses skepticism about the press displacing state oversight. …


Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth R. Carter Dec 2014

Tipping The Scales In Favor Of Charitable Bequests: A Critique, Elizabeth R. Carter

Pace Law Review

The public policy favoring testamentary bequests to charities is well established in the law. However, that public policy can, and does, conflict with other equally well-founded public policies. When confronted with this conflict, courts are often dismissive or even hostile towards the parties seeking to challenge a testamentary bequest to a charity. I argue that the policy favoring charitable giving has gone too far and has, in some instances, undermined other important public policies. Specifically, courts and legislators have strengthened the charitable bequest policy without giving enough consideration to other, equally important public policies. This problem is not new. History …


City Court, City Of Rochester, People V. Barton, Kerri Grzymala Nov 2014

City Court, City Of Rochester, People V. Barton, Kerri Grzymala

Touro Law Review

No abstract provided.


Corporate Sponsorships Of Charity Events And The Unrelated Business Income Tax: Will Congress Or The Courts Block The Irs Rush To Sack The College Football Bowl Games, David A. Haimes Cpa Apr 2014

Corporate Sponsorships Of Charity Events And The Unrelated Business Income Tax: Will Congress Or The Courts Block The Irs Rush To Sack The College Football Bowl Games, David A. Haimes Cpa

Notre Dame Law Review

No abstract provided.


Solving Charity Failures, Brian L. Frye Jan 2014

Solving Charity Failures, Brian L. Frye

Law Faculty Scholarly Articles

“Crowdfunding” is a way of using the Internet to raise money by asking the public to contribute to a project. In the past, asking a large number of people to contribute small amounts of money to a project was expensive and inefficient for most organizations and individuals. By greatly reducing transaction costs, crowdfunding enables anyone to inexpensively and efficiently seek small contributions to a project. While crowdfunding is a new model of fundraising, it has already transformed funding for the arts. For example, the crowdfunding platform Kickstarter distributed more than forty million dollars to the creators of almost seventy-five hundred …


Evaluating Trickle Down Charity, Matthew Rossman Jan 2014

Evaluating Trickle Down Charity, Matthew Rossman

Faculty Publications

As our nation's philanthropic sector becomes more entrepreneurial, ambitious and influenced by the private sector, longstanding legal standards on what constitutes “charity” struggle to stay relevant. More and more often, organizations that seek classification by the Internal Revenue Service as a Section 501(c)(3) charity (and the substantial public subsidy that this status unlocks) are not the soup kitchens and homeless shelters of yesteryear, but highly sophisticated ventures which accomplish their missions in ways that are less obviously charitable. In no case is this more true than in the recent widespread emergence of nonprofit organizations whose primary activity is providing direct …


What Went Wrong: Prudent Management Of Endowment Funds And Imprudent Endowment Investing Policies, James J. Fishman Jan 2014

What Went Wrong: Prudent Management Of Endowment Funds And Imprudent Endowment Investing Policies, James J. Fishman

Elisabeth Haub School of Law Faculty Publications

Most colleges and universities of all sizes have an endowment, a fund that provides a stream of income and maintains the corpus of the fund in perpetuity. Organizations with large endowments, such as colleges, universities, and private foundations, all finance a significant part of their operations through the return received from the investment of this capital. This article examines the legal framework for endowment investing, endowment investing policies, their evolution to more sophisticated and riskier strategies, and the consequences evinced during the financial crisis of 2008 and beyond. It traces the approaches to endowment investing and chronicles the rise and, …


How Deep Are The Springs Of Obedience Norms That Bind The Overseers Of Charities?, Johnny R. Buckles Jan 2014

How Deep Are The Springs Of Obedience Norms That Bind The Overseers Of Charities?, Johnny R. Buckles

Catholic University Law Review

No abstract provided.


What We Talk About When We Talk About Tax Exemption, Philip Hackney Jan 2013

What We Talk About When We Talk About Tax Exemption, Philip Hackney

Articles

Under the Internal Revenue Code, certain nonprofit organizations are granted exemption from federal income tax (“tax-exemption”). Most tax-exemption rationales assume tax-exemption is a subsidy for organizations such as charities that provide some underprovided good or service. These theories assume there should be a tax on the income of nonprofit organizations but provide no justification for this assumption. This article contributes to the literature by examining the corporate income tax rationales as a proxy for why we might tax nonprofit organizations. The primary two theories hold that the corporate tax is imposed to: (1) tax shareholders (“shareholder theory”), and (2) regulate …


The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach Jun 2012

The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach

Faculty Scholarship

No abstract provided.


Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach Jun 2011

Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach

Faculty Scholarship

In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, cannot be reclaimed by the giver's heirs. In civil law countries the situation is quite different: Not only spouses, but issue and in some cases even ascendants, are entitled to a forced share of a decedent's estate--and these forced shares are assessed against a notional “estate” that includes the testator's inter vivos gifts. If the total of these forced shares exceeds the amount actually available in the decedent's estate at death, the recipients of the gifts, or their successors, may be forced …


Let Charities Speak: 501(C)(3) Charitable Organizations After Citizens United, Paul D. Weitzel May 2011

Let Charities Speak: 501(C)(3) Charitable Organizations After Citizens United, Paul D. Weitzel

Paul D. Weitzel

This paper argues that tax deductible charities have a constitutional right to speak about politics. 501(c)(3) organizations include all tax deductible charities, including religious groups. Citizens United v. Federal Election Commission abrogated the ban on political speech by 501(c)(3) organizations by rejecting the reasoning in Regan v. Taxation with Representation of Washington. Regan found that 501(c)(3) organizations could be prohibited from speaking because they would still be able to speak through affiliate organizations. Citizens United rejected this argument when applied to for-profit corporations, and that reasoning applies equally to non-profit organizations. Citizens United also rejected the distinction between subsidies and …


Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge Jan 2011

Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge

Kentucky Law Journal

No abstract provided.