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Nonprofit Organizations Law Commons™

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

2014

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Institution
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Articles 1 - 13 of 13

Full-Text Articles in Nonprofit Organizations Law

The Compliance Case For Social Enterprise, Joseph W. Yockey Dec 2014

The Compliance Case For Social Enterprise, Joseph W. Yockey

Michigan Business & Entrepreneurial Law Review

Social enterprises generate revenue to solve social, humanitarian, and ecological problems. Their products are not a means to the end of profits, but rather profits are a means to the end of their production. This dynamic presents many of the same corporate governance issues facing other forprofit firms, including legal compliance. The author contends, however, that traditional strategies for corporate compliance are incongruent to the social enterprise’s unique normative framework. Specifically, traditional compliance theory, with its prioritization of shareholder interests, stands at odds with the social enterprise’s mission-driven purpose. Attention to this distinction is essential for developing effective compliance and …


Is Federalization Of Charity Law All Bad? What States Can Learn From The Internal Revenue Code, Melanie B. Leslie Nov 2014

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

Articles

No abstract provided.


The Community Benefits Of Arts And Culture Nonprofit Organizations, Elise Middleton Sep 2014

The Community Benefits Of Arts And Culture Nonprofit Organizations, Elise Middleton

University Honors Program

The main goal of this thesis is to identify and analyze some of the community benefits of arts and culture nonprofit organizations. Oftentimes, people view these organizations as entertaining but frivolous. In reality, these organizations are vital for a community, and they deserve more support. In this thesis, I will specifically focus on the economic, social, and therapeutic benefits of these organizations. In order to analyze this subject, I read and analyzed a variety of scholarly resources. After conducting research, it is evident that supporting and investing in the arts is a smart economic decision for any community. They generate …


Collaboration In The Nonprofit Sector, Dana M. Malkus Jul 2014

Collaboration In The Nonprofit Sector, Dana M. Malkus

All Faculty Scholarship

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 …


Joint Ventures Of Nonprofits And For-Profits, Terri Lynn Helge Mar 2014

Joint Ventures Of Nonprofits And For-Profits, Terri Lynn Helge

Faculty Scholarship

This article summarizes special tax considerations that should be taken into account when for-profit parties seek to engage in joint ventures with charitable organizations. In particular, there are two areas of concern unique to charitable organizations with respect to joint ventures with for-profit parties. First, certain rules restrict or prohibit a charitable organization's ability to enter into transactions with insiders. Second, a charitable organizations' participation in a joint venture with a taxable party may cause the charitable organization to incur unrelated business taxable income or lose its tax-exempt status. Underlying both of these areas of concern is the overriding concern …


Enhancing The Legal And Regulatory Environment For Investment In Social Enterprise, Dilpreet K. Minhas Jan 2014

Enhancing The Legal And Regulatory Environment For Investment In Social Enterprise, Dilpreet K. Minhas

Michigan Business & Entrepreneurial Law Review

The objectives of this Note are: 1) to provide readers interested in social enterprise and entrepreneurship an introduction to these endeavors and the growing trend toward using them; 2) to present the challenges stemming from the legal and financial frameworks surrounding social investment activity, which can inhibit the survival and growth of social enterprises; and 3) to propose suggestions for addressing such challenges and limitations in order to better support the survival of social enterprise. Part II and Part III provide a broad perspective of the types of investment in and nurturing of social entrepreneurship in the U.S. Part IV …


Nonprofits, Speech, And Unconstitutional Conditions, Lloyd Hitoshi Mayer Jan 2014

Nonprofits, Speech, And Unconstitutional Conditions, Lloyd Hitoshi Mayer

Journal Articles

This Article proposes a new constitutional framework for approaching the issue of speech-related conditions on government funding received by nonprofits and demonstrates the application of this framework by applying it to the disputes that have reached the Supreme Court in this area. It argues that speech rights are generally inalienable as against the government under the First Amendment, and therefore any abridgement of such rights by the government – whether direct or indirect – is subject to strict scrutiny. As a result, the government is not permitted to buy an organization’s speech (or silence) absent a compelling governmental interest in …


Taxing Social Enterprise, Lloyd Histoshi Mayer, Joseph Ganahl Jan 2014

Taxing Social Enterprise, Lloyd Histoshi Mayer, Joseph Ganahl

Journal Articles

The fairly strict divide in the United States between for-profit and nonprofit forms presents a quandary for many entrepreneurs who want to combine doing good with doing well. On the one hand, for-profits offer great flexibility and access to capital and so attract entrepreneurs who would like to take advantage of the ability of for-profits to scale up rapidly to meet growing demand. At the same time, however, for-profit forms also limit entrepreneurs’ ability to engage in philanthropy, due to the fiduciary duties managers owe to the equity holders. On the other hand, nonprofits offer their founders the freedom to …


Revolution Imagined: Cause Advocacy, Consumer Rights, And The Evolving Role Of Ngos In Thailand, Frank W. Munger Jan 2014

Revolution Imagined: Cause Advocacy, Consumer Rights, And The Evolving Role Of Ngos In Thailand, Frank W. Munger

Articles & Chapters

This article describes the founding and evolution of a “Thai-style” NGO dedicated to consumer protection. Through a description of the NGO and the career of its founder, the article brings to light features of the evolution of NGO based advocacy in Thailand from the student uprising in 1973 to the present. The legacy of the 1973 October Generation of activists continues to influence development of NGOs but new emphasis on rights has emerged since the era of constitutional reform in the 1990s. Many NGOs now make use of litigation to attempt to achieve social change, but litigation, like other long-standing …


Development And Initial Findings Of An Implementation Process Measure For Child Welfare System Change, Mary I. Armstrong, Julie S. Mccrae, Michelle Graef, Tammy Richards, David Lambert, Charlotte Lyn Bright, Cathy Sowell Jan 2014

Development And Initial Findings Of An Implementation Process Measure For Child Welfare System Change, Mary I. Armstrong, Julie S. Mccrae, Michelle Graef, Tammy Richards, David Lambert, Charlotte Lyn Bright, Cathy Sowell

Center on Children, Families, and the Law: Faculty Publications

This article describes a new measure designed to examine the process of implementation of child welfare systems change. The measure was developed to document the status of the interventions and strategies that are being implemented and the drivers that are being installed to achieve sustainable changes in systems. The measure was used in a Children’s Bureau-supported national effort to assess the ongoing implementation of 24 systems-change projects in child welfare jurisdictions across the country. The article describes the process for measure development, method of administration and data collection, and quantitative and qualitative findings.


Clinical Collaborations: Going Global To Advance Social Entrepreneurship, Deborah Burand, Susan R. Jones, Jonathan Ng, Alicia E. Plerhoples Jan 2014

Clinical Collaborations: Going Global To Advance Social Entrepreneurship, Deborah Burand, Susan R. Jones, Jonathan Ng, Alicia E. Plerhoples

Articles

In the summer of 2012, transactional law clinics from three U.S. law schools: George Washington University; Georgetown University; and the University of Michigan launched a collaboration to serve a common client — Ashoka, a global nonprofit organization that supports close to 3,000 social entrepreneurs across 76 countries. While clinic collaborations within universities happen occasionally, clinic collaborations across universities are unusual. This essay focuses on the motivations, operations, lessons, and next steps of this cross-university, clinical collaboration aimed at advancing social entrepreneurship globally. Specifically, this essay examines why the collaboration was launched, how the collaboration is structured, what the collaboration offers …


When Churches Reorganize, Pamela Foohey Jan 2014

When Churches Reorganize, Pamela Foohey

Scholarly Works

This Article combines an analysis of documents submitted in connection with Chapter 11 cases filed by religious organizations with the results of in-depth interviews with these organizations’ leaders and their bankruptcy attorneys to assess whether reorganization has the potential to offer an effective solution to these debtors’ financial distress. In doing, it makes three contributions. First, it identifies a subset of organizations that seemed more likely to turn to bankruptcy: small congregationalist and non-denominational churches, often with predominately African-American membership. The Article pinpoints salient questions about these churches’ access to credit and use of bankruptcy for future study. Second, it …


Disruptive Innovation And The Global Emergence Of Hybrid Corporate Legal Structures, Carol Liao Jan 2014

Disruptive Innovation And The Global Emergence Of Hybrid Corporate Legal Structures, Carol Liao

All Faculty Publications

There is considerable legal scholarship focused on reforming the shareholder primacy model of governance embodied within the modern day corporation. While these efforts are worthwhile and must continue, there are certain ideological and practical limitations that make true reformation of this model difficult. It is important, therefore, that in the midst of ongoing efforts, one does not lose sight of available alternatives.

This article promotes a novel perspective that does not spring from traditional-style efforts of corporate reform, but rather, on how a growing trend in corporate law may create 'disruptive innovations' in the marketplace and foster an environment where …