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Full-Text Articles in Nonprofit Organizations Law
Charitable Giving And Civil Rights: A Defense Of Private Remedial Action, Roger Colinvaux
Charitable Giving And Civil Rights: A Defense Of Private Remedial Action, Roger Colinvaux
Scholarly Articles
Private charitable organizations have long enjoyed the freedom to determine their mission and render appropriate charitable assistance, including by taking race, ethnicity, gender, and other traits into account when responding to the harmful effects of past discrimination, a practice this Feature terms “private remedial action.” The legality of this kind of trait-conscious assistance is strongly supported by the early American history of trait-based associations, federal tax law, and core values of free association. However, new legal and political attacks on affirmative action of all types have put charities on the defensive, leading many groups to change their programs and behavior …
Associational Rights Versus Nonprofit Transparency: Information Reporting In The Internet Age, Roger Colinvaux
Associational Rights Versus Nonprofit Transparency: Information Reporting In The Internet Age, Roger Colinvaux
Scholarly Articles
For decades, the nation’s charitable and nonprofit organizations have been required to file an information return, known as the Form 990, with the Internal Revenue Service. Congress mandates that the return be made publicly available. Such information reporting, both to the IRS and to the public, is the cornerstone of the federal government’s approach to assuring that nonprofit organizations are legally compliant. The Supreme Court’s decision in Americans for Prosperity Foundation v. Bonta (APF), however, casts a shadow on the constitutionality of nonprofit reporting requirements. In APF, the Court held unconstitutional California’s effort to require charities to …
Speeding Up Benefits To Charity By Reforming Gifts To Intermediaries, Roger Colinvaux
Speeding Up Benefits To Charity By Reforming Gifts To Intermediaries, Roger Colinvaux
Scholarly Articles
Charitable giving tax incentives are intended to encourage giving for public benefit. Gifts to intermediaries frustrate this goal. Presently, $1.26 trillion has accumulated in donor advised funds (DAFs) and private foundations. These are charitable intermediaries that do not benefit the public until they release their funds for public use. Congress has long recognized that intermediaries cause a “delay in benefit” problem because the tax incentive is awarded before the public benefits from the gift. Congress addressed this problem for foundations in 1969 by requiring them to pay out a minimum amount annually. Congress, however, has not addressed the problem for …
Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff
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 …