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Full-Text Articles in Nonprofit Organizations Law
Law’S Facilitating Role In The Field Of Social Enterprise., Evelyn Brody
Law’S Facilitating Role In The Field Of Social Enterprise., Evelyn Brody
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A Review of Dana Brakman Reiser and Steven A. Dean. Social Enterprise Law: Trust, Public Benefit, and Capital Markets. New York: Oxford University Press, 2017, 216 pp., $44.95 (hardback) ISBN 978-0-19-024978-6To appreciate the contribution of Professors Dana Brakman Reiser and Steven A. Dean in their pathbreaking volume on social enterprise law, we must begin by recognizing what we are not discussing. As the authors declare: “social enterprises are not charities” (p. 165). By definition, social enterprises are businesses, and thus not subject to the nondistribution constraint so familiar to nonprofit scholars and practitioners. An impact investor seeks profit, perhaps limited …
The 21st Century Fight Over Who Sets The Terms Of The Charity Property Tax Exemption, Evelyn Brody
The 21st Century Fight Over Who Sets The Terms Of The Charity Property Tax Exemption, Evelyn Brody
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Turning from the substantive issue of defining charity, this article considers the “who” question by examining the roles of the courts, legislatures, municipalities, and charities in determining exemption and payments in lieu of taxes. The three covered topics – constitutional power, statutory interpretation, and the “intermediate sanctions” of user fees and PILOTs – braid together to form the procedural framework for the financial relationship between nonprofit property owners and the taxing jurisdictions that host them. Change the parameters of one, and you change the others. Staying off the rolls or minimizing the tax bite often results from compromise – whether …
Collaboration In The Nonprofit Sector, Dana M. Malkus
Collaboration In The Nonprofit Sector, Dana M. Malkus
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A practitioner who has had even casual contact with the nonprofit sector has undoubtedly noticed that both internal and external forces exert pressure on nonprofits to collaborate and to accomplish more with fewer resources. There are, of course, many factors driving this pressure, including the economic downturn, funder preferences, government policy changes, and the reality that many nonprofits focus on complicated issues that often require a multi-faceted approach.
In my work with the St. Louis nonprofit community, I see nonprofits grappling with this reality in a variety of ways. As practitioners, we can provide real value to our nonprofit clients …
Helping Your Client Create And Grow A Successful Nonprofit Organization: A Checklist For The ‘Non’ Nonprofit Attorney, Dana M. Malkus
Helping Your Client Create And Grow A Successful Nonprofit Organization: A Checklist For The ‘Non’ Nonprofit Attorney, Dana M. Malkus
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The following feature is an abridged version of “Helping Your Client Create and Grow a Successful Nonprofit Organization,” an article which appeared in volume 67 of the Journal of The Missouri Bar in October 2011. The purpose of the original article was to provide Missouri attorneys with information and tools designed to enable them to offer pro bono legal assistance to start-up and established nonprofit organizations.
Excluding Expert Valuation Testimony, Wendy G. Gerzog
Excluding Expert Valuation Testimony, Wendy G. Gerzog
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In Boltar, a case in which the Tax Court addressed the valuation of a conservation easement, the court ruled on the admissibility of expert testimony.
Helping Your Client Create And Grow A Successful Nonprofit Organization, Dana M. Malkus
Helping Your Client Create And Grow A Successful Nonprofit Organization, Dana M. Malkus
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This article provides Missouri attorneys with information and tools designed to enable them to offer pro bono legal assistance to start-up and established nonprofit organizations.
The Times They Are Not A-Changin': Reforming The Charitable Split-Interest Rules (Again), Wendy G. Gerzog
The Times They Are Not A-Changin': Reforming The Charitable Split-Interest Rules (Again), Wendy G. Gerzog
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The article reviews the history of the tax treatment of charitable split interest gifts, explains the inequities that Congress both cured and generated in its 1969 reforms, and proposes solutions that are consistent with the goals of the 1969 legislation. The article discusses variations in the 1969 definition of a charitable split interest, which, because of the enacted statutory language, applies in instances where there is no abuse potential. The inequity produced by that definition penalizes the donor and flouts the rationale behind the 1969 legislation. By contrast, the creation of some required statutory forms of charitable split interests in …
Nonprofit Housing Providers: Can They Survive The Devolution Revolution?, John J. Ammann, Peter W. Salsich, Jr.
Nonprofit Housing Providers: Can They Survive The Devolution Revolution?, John J. Ammann, Peter W. Salsich, Jr.
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This article examines the potential of nonprofit housing providers to participate effectively in housing programs linked to the welfare reform self-sufficiency movement. It reviews proposals for housing reforms which address expanded roles for nonprofit housing providers. With actual experiences of nonprofits as a framework, it explains their organizational patterns. Further, the article explores the supportive services and incentive programs commonly included in self-sufficiency programs employed by nonprofits and suggests modifications to such programs to improve upward mobility for participants. The authors acknowledge that self-sufficiency plans are not for everyone, and suggests alternative schemes for serving those segments of the population …