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Nonprofit Organizations Law Commons™

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

2011

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Institution
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Articles 1 - 15 of 15

Full-Text Articles in Nonprofit Organizations Law

Excluding Expert Valuation Testimony, Wendy G. Gerzog Sep 2011

Excluding Expert Valuation Testimony, Wendy G. Gerzog

All Faculty Scholarship

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.


Who Are The Beneficiaries Of Fisk University's Stieglitz Collection?, Alan L. Feld May 2011

Who Are The Beneficiaries Of Fisk University's Stieglitz Collection?, Alan L. Feld

Faculty Scholarship

Most fiduciary relationships determine with specificity the beneficiaries of the fiduciary's activities. Not-for-profit entities, however, serve a class of unspecified beneficiaries and can exercise discretion in determining who to serve and how to serve them. This paper explores the limits of discretion that recent litigation established for Fisk University in balancing its educational mission and its administration of a valuable art collection donated decades earlier. The paper analyzes the case as it addresses respect for donor conditions, changes in circumstance, standing issues, the doctrine of cy pres and the designation of the appropriate class of public beneficiaries. Race and geography …


Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg Mar 2011

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

Faculty Scholarship

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, …


Keeping Republics Republican, Rob Atkinson Jan 2011

Keeping Republics Republican, Rob Atkinson

Scholarly Publications

No abstract provided.


The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman Jan 2011

The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman

Kentucky Law Journal

No abstract provided.


University Initiation Of Patent Infringement Litigation, 10 J. Marshall Rev. Intell. Prop. L. 623 (2011), Jacob H. Rooksby Jan 2011

University Initiation Of Patent Infringement Litigation, 10 J. Marshall Rev. Intell. Prop. L. 623 (2011), Jacob H. Rooksby

UIC Review of Intellectual Property Law

While the literature examining university engagement in patenting and technology transfer is quite developed, commentators largely have overlooked university involvement in patent litigation. This article focuses on one aspect of that involvement—initiation of patent infringement litigation—by providing a quantitative and textual analysis of patent infringement actions initiated by universities from 2009 through 2010. Suing for-profit actors for money may seem antithetical to the mission of not-for-profit universities, but in fact universities filed over fifty such cases in the studied time period. Examination of these cases reveals a remarkable similarity between the litigation behavior of universities and for-profit actors, as well …


The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser Jan 2011

The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser

Kentucky Law Journal

No abstract provided.


The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles Jan 2011

The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles

Kentucky Law Journal

No abstract provided.


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.


Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff Jan 2011

Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff

Kentucky Law Journal

No abstract provided.


The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel Jan 2011

The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel

Kentucky Law Journal

No abstract provided.


Rural Hospital Ownership: Medical Service Provision, Market Mix, And Spillover Effects, Jill R. Horwitz, Austin Nichols Jan 2011

Rural Hospital Ownership: Medical Service Provision, Market Mix, And Spillover Effects, Jill R. Horwitz, Austin Nichols

Articles

Objective. To test whether nonprofit, for-profit, or government hospital ownership affects medical service provision in rural hospital markets, either directly or through the spillover effects of ownership mix. Data Sources/Study Setting. Data are from the American Hospital Association, U.S. Census, CMS Healthcare Cost Report Information System and Prospective Payment System Minimum Data File, and primary data collection for geographic coordinates. The sample includes all nonfederal, general medical, and surgical hospitals located outside of metropolitan statistical areas and within the continental United States from 1988 to 2005. Study Design. We estimate multivariate regression models to examine the effects of (1) hospital …


Helping Your Client Create And Grow A Successful Nonprofit Organization, Dana M. Malkus Jan 2011

Helping Your Client Create And Grow A Successful Nonprofit Organization, Dana M. Malkus

All Faculty Scholarship

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.


Federal Regulation Of Nonprofit Board Of Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Leff Jan 2011

Federal Regulation Of Nonprofit Board Of Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Leff

Scholarly Articles in Law Reviews & Journals

No abstract provided.


Nonparticipatory Association And Compelled Political Speech: Consent As A Constitutional Principle In The Wake Of Citizens United , Frances R. Hill Jan 2011

Nonparticipatory Association And Compelled Political Speech: Consent As A Constitutional Principle In The Wake Of Citizens United , Frances R. Hill

Articles

No abstract provided.