Nonprofit Organizations Law Commons^™

Learning In Action: Cardozo Students Provide Legal Support To Central Valley Entrepreneurs, Benjamin N. Cardozo School Of Law

Cardozo Law News Archive

Students from Cardozo Law's Entrepreneurship and Community Business Clinic traveled to California's Central Valley to provide legal education and support to local entrepreneurs. Through workshops, client counseling, and community outreach, students assisted rural businesses and nonprofits while gaining hands-on experience in transactional and community-based legal practice.

Stronger - Not Together: The Needed Elimination Of Mandatory Arbitration For Sexual Misconduct Claims Against The United States Olympic & Paralympic Committee & International Olympic Committee, Peri L. Ayzidor

Cardozo Journal of Conflict Resolution

Mandatory arbitration clauses have acted as litigation blocks in employment and commercial contracts for decades. The downfall of such clauses was catalyzed by the infamous trial of Olympic doctor, Larry Nassar. The grueling evidence and testimony sparked the creation of acts such as the Ending Forced Arbitration of Sexual Assault and Sexual Harassment Act ("EFSASHA"), which barred the enforcement of mandatory arbitration clauses in claims involving sexual misconduct. Mandatory/forced arbitration clauses keep any claims made by employees or individuals private and limits their right to take a claim to court. Such clauses make it almost impossible for sexual misconduct survivors …

The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky

Articles

It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. The contemporary nonprofit hospital is a commercial enterprise, materially indistinguishable for tax purposes from its profit-making, taxed competitor. The federal income tax and the states’ income, sales and property taxes should treat all hospitals alike, regardless of whether such hospitals are nonprofit or for-profit enterprises. In the interests of equity and efficiency, these similar institutions should be taxed similarly.

As a political matter, nonprofit hospitals will continue to defend their tax-exempt status. Like any other lucrative, vested interest, nonprofit hospitals will continue to fight …

Corrupt Or Charitable? Patient Assistance Programs And The Case For Narrowing The Breadth Of The Federal Anti-Kickback Statute, Isaac Strauss

Cardozo Law Review

No abstract provided.

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 …

Countering Misinformation In The Health Care System: The Case For Stricter Regulations Within Health Insurance Provider Directories, Jaclyn Kleban

Cardozo Law Review

No abstract provided.

Applying The First Amendment To The Internal Revenue Code: Minnesota Voters Alliance And The Tax Law’S Regulation Of Nonprofit Organizations’ Political Speech, Edward A. Zelinsky

Articles

On its face, Minnesota Voters Alliance v. Mansky is about which T-shirts, hats and buttons voters can wear at the polls. However, the U.S. Supreme Court’s First Amendment analysis in Minnesota Voters Alliance extends beyond apparel at polling places. That decision impacts the ongoing debate about the Johnson Amendment, the now controversial provision of the Internal Revenue Code which forbids Section 501(c)(3) organizations from intervening in political campaigns. Minnesota Voters Alliance also affects the proper construction of Section 501(c)(3)’s ban on lobbying by tax-exempt entities as well as other provisions of the tax law taxing and precluding campaign intervention by …

The "Foreign Agent Problem": An International Legal Solution To Domestic Restrictions On Non-Governmental Organizations, Jacqueline Van De Velde

Cardozo Law Review

The United States' Foreign Agent Registration Act (FARA), has recently come into the spotlight due to its use in the ongoing Russian election interference investigation. But the United States 'foreign agent restriction is only one of many: while FARA was the first of its kind, it now exists among a multitude of such restrictions. Too, the U.S. foreign agent restriction is lenient, compared to the restrictions appearing in other countries- restrictions that now are crippling civil society and to which international law is ill-equipped to respond. This Article analyzes this sudden avalanche of 'foreign agent" legislation: restrictive domestic legislation that …

Eb-5 Visa Regulation And Controversy: How An Immigration-Securities Hybrid Visa Has Been Used To Fund Real Estate Ventures, Rachel Behar

Cardozo International & Comparative Law Review

The EB-5 visa program, designed to stimulate the U.S. economy through job creation and capital investment by foreign investors, has become a controversial tool often misused to fund luxury real estate projects in affluent areas. While the program has contributed significantly to the economy, its implementation has strayed from its original intent, leading to criticism over issues like gerrymandering of Targeted Employment Areas (TEAs), inadequate securities regulation, and fraud risks. The article calls for reforms to align the program more closely with its intended purpose of aiding underserved communities.

The Red Cross And Red Crescent Movement: Power Players In International And Domestic Natural Disaster Law, Kristen Dale

Cardozo Journal of International and Comparative Law

The note examines the unique role of the American Red Cross (ARC) as a quasi-governmental organization in U.S. disaster response, highlighting its dual identity as both a federal instrumentality and a private corporation. This duality raises critical questions about accountability, independence, and neutrality, particularly in light of proposed oversight measures like the American Red Cross Transparency Act. The analysis explores how the ARC's role intersects with international frameworks and domestic policies, emphasizing the need to balance its operational efficiency with public accountability.

International Stalemate: The Need For A Structural Revamp Of The U.N. Security Council, Jessica Elbaz

Cardozo Public Law, Policy & Ethics Journal

The note advocates for urgent reform of the United Nations Security Council (UNSC), focusing on abolishing the veto power of the five permanent members (P5) and expanding membership to improve representation and efficiency. It argues that the current structure often leads to gridlock, hindering effective action on global crises, and proposes replacing the veto with a composite majority voting system. The analysis emphasizes the need for reforms to address modern challenges, ensure timely interventions, and prevent violations of the UN Charter’s principles of peace and security.

Is Federalization Of Charity Law All Bad? What States Can Learn From The Internal Revenue Code, Melanie B. Leslie

Articles

No abstract provided.

The Wisdom Of Crowds? Groupthink And Nonprofit Governance, Melanie B. Leslie

Articles

Scandals involving nonprofit boards and conflicts of interest continue to receive considerable public attention. Earlier this year, for example, musician Wyclef Jean's Yele Haiti charity became the target of intense criticism after the charity disclosed that it had regularly transacted business with Jean and entities controlled by Jean and other directors. Although scandals caused by self-dealing undermine public confidence in the charitable sector, they continue to erupt. Why do charitable boards sanction transactions with insiders?

This Article argues that much of the blame lies with the law itself. Because fiduciary duty law is currently structured as a set of fuzzy …

Towering Above Charities: Real Estate Development By Nonprofit Organizations, Zoning Variances, And The Reasonable Return Finding, Eric J. Gruber

Cardozo Law Review

No abstract provided.