Nonprofit Organizations Law Commons^™

Unregulated Charity, Eric Franklin Amarante

Washington Law Review

The vast majority of charities in the United States operate in a regulatory blind spot: they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to essentially ignore any charity that claims it will realize less than $50,000 in annual gross receipts. From a practical perspective, the IRS’s decision makes sense. To the extent smaller charities are less likely to cause harm, it is reasonable (perhaps even preferable) to subject them to less scrutiny. This type of prioritization, known as risk-based regulation, has …

Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars

Brigham Young University Education and Law Journal

No abstract provided.

The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer

Washington Law Review

For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness, …

Faktor Kesukarelaan Dalam Pengunduran Diri Pekerja/Buruh: Studi Putusan Pengadilan Hubungan Industrial Di Medan No. 262/Pdt.Sus-Phi/2017/Pn.Mdn, Di Banda Aceh No. 5/Pdt.Sus- Phi/2016/Pn.Bna, Dan Di Palu No. 18/Pdt.Sus-Phi/2015/Pn.Pal, Patricia Cindy Andriani, Melania Kiswandari

Jurnal Hukum & Pembangunan

Resignation is one of the mechanisms for terminating employment relations that requires voluntary factor in the employee’s action. However, in a number of cases, the resignation was actually not based on the initiative of employee, but was motivated by the employer’s action who put employee into difficult situation so that he/she had no choice but to resign. Therefore, it is necessary to further examine the regulations regarding termination of employment and their implementation at the Industrial Relations Court level toward cases about the employee’s involuntary resignation in decision no. 262/Pdt.Sus- PHI/2017/PN.Mdn, no. 5/Pdt.Sus-PHI/2016/PN.Bna, and no. 18/Pdt.Sus- PHI/2015/PN.Pal. The research is …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

Bringing Candor To Charitable Solicitations, David Adam Friedman

Maryland Law Review

The American public donates a staggering amount of money to nonprofit charities. These charities routinely solicit and receive money from donors for specific, earmarked purposes. Often, however, charities ignore their obligations to use money for these designated uses. In many circumstances, even a seemingly benign redirection of earmarked gifts for other charitable purposes could constitute fraud and misrepresentation.

Breaking the implicit or explicit promise to use money in a designated manner harms donors, charities, and the public. Prospective donors assess the value of charitable donations in a manner similar to the way they value consumer goods and services and can …

Executive Compensation In The Charitable Sector: Beyond The Tax Cuts And Jobs Act, Lauren Rogal

Vanderbilt Law School Faculty Publications

The Tax Cuts and Jobs Act of 2017 (“TCJA”) reformed charity executive compensation for the first time in decades, introducing an across-the-board excise tax on compensation over $1 million.1 Its enactment represents a significant step toward securing accountability for the use of the charitable tax exemption under Section 501(c)(3) of the Internal Revenue Code. These organizations receive preferential tax treatment to subsidize their provision of socially beneficial outputs that would otherwise be undersupplied. Overcompensation of charity executives subverts this purpose by diverting those subsidies for private gain and undermining public confidence in the charitable sector.

With the enactment of the …

Extra Law Prices: Why Mrpc 5.4 Continues To Needlessly Burden Access To Civil Justice For Low- To Moderate-Income Clients, R. Matthew Black

Washington and Lee Journal of Civil Rights and Social Justice

Whether alternative business structures might improve access to justice for low- to moderate-income clients remains a contentious matter.8 Because alternative business structures are generally unavailable, lawyers rely on 501(c)(3) non-profit status and sliding-scale fee structures to reach an underserved market of low-to moderate-income clientele. Nevertheless, use of a sliding- scale fee structure is rare—perhaps because it fails to maximize law firm profits. A sliding-scale fee structure also does not assist clients who need legal services, but do not qualify for LSC-funded programs and are unable to pay even a portion of subsidized legal fees.

This Note addresses why using a …

“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney

Brooklyn Journal of International Law

The landscape of cultural property and cultural heritage discourse is continually evolving, and the traditional means of regulating disputes must not only be adapted to the current climate but proactively address foreseeable future concerns. This Note explores the Republic of Turkey’s increasing litigiousness with regard to its reparation claims and, further, considers the notion of culture as geographic boundaries transform over the course of time. This Note will analyze the leading international cultural property treaty, the 1970 UNESCO Convention, and recommend UNESCO adopt two mandates to curb the chilling effect current litigation has had on the preservation and dissemination of …

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer

Journal of Legislation

Beginning in the 1990s and continuing today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include under reporting of political activity in government filings, fly-by-night organizations that exist …

Keynote Address, Sammy Rangel

University of Michigan Journal of Law Reform

The following is a transcription of Mr. Rangel’s keynote address presented at the University of Michigan Journal of Law Reform Symposium, Alt Association: The Role of Law in Combating Extremism on November 17, 2018, at the University of Michigan School of Law. The transcript has been lightly edited for clarity.

Legal Accountability And Nonprofit Governance: An Exploratory Quantitative Study Of Board Member And Executive Knowledge Of Fiduciary Duties, Crystal Trull

Dissertations

United States nonprofits are governed by boards of directors who have legal responsibilities based on the fiduciary duties of care, loyalty, and obedience. Boards, along with the chief executive, are held responsible to fulfill these standards which are designed to hold nonprofits legally accountable to carry out their tax exempt purpose by using organizational resources for the intended purpose, avoid conflict of interest, and ensure compliance. However, despite this weighty responsibility and the voluntary nature of nonprofits, no standardized process exists to educate nonprofit leaders about their legal responsibilities.

While governance is a key area of nonprofit research, there is …

The New Activist Non-Profits: Four Models Breaking From The Non-Profit Industrial Complex, Michael Haber

University of Miami Law Review

Twenty-first century activists—inspired by recent social movements and criticisms of the “non-profit industrial complex”—have increasingly sought to avoid pursuing their activism through the hierarchical, professionally managed non-profit corporations that have been the norm for social justice organizations since the 1970s. While many of these activist groups have chosen to remain unincorporated, some activists have been experimenting with new, innovative structures for non-profit organizations, structures that aim to better align activists’ organizations with their values. This Article presents four models of activist non-profits: (1) sociocratic non-profits, (2) worker self-directed non-profits, (3) hub-and-spoke counter-institutions, and (4) swarm organizations. It describes how these …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

Shared Deliberations: Learning From The Voices Of Social Justice Lawyers On Their Aspirations, Challenges And Roles, Ian Head

Dissertations, Theses, and Capstone Projects

Lawyers in the U.S. who attempt to advocate for social justice issues, often on behalf of those communities most targeted by government institutions and oppressive legal systems, have unique perspectives into the challenges of using the law to create transformative change. This thesis examines the voices of over a dozen attorneys fighting not only on behalf of their clients, but also wrestling with how to best use a set of legal tools not meant for dismantling systems of power. Listening to how these legal advocates navigate their roles inside a system of laws created to consolidate rather than distribute power …

Law School News: Are You Experienced? 01-18-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.

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 …

Police Surveillance Of Cell Phone Location Data: Supreme Court Versus Public Opinion, Emma W. Marshall, Jennifer L. Groscup, Eve Brank, Analay Perez, Lori A. Hoetger

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

The Fourth Amendment to the United States Constitution protects individuals from unreasonable searches and seizures. As technology evolves, courts must examine Fourth Amendment concerns implicated by the introduction of new and enhanced police surveillance techniques. Recent Supreme Court cases have demonstrated a trend towards reconsidering the mechanical application of traditional Fourth Amendment doctrine to define the scope of constitutional protections for modern technological devices and personal data. The current research examined whether public opinion regarding privacy rights in electronic communications is in accordance with these Supreme Court rulings. Results suggest that cell phone location data is perceived as more private …

Local Regulation Of Charitable Solicitation, Joseph Mead

Law Faculty Articles and Essays

Most discussions of the policy context for nonprofits in the United States focus on federal or state restrictions. Fundraising charities, however, must comply not only with myriad state requirements but an uncertain number of local requirements as well. Based on a survey of the largest cities in the United States, I find that all of these cities have some restrictions on charitable solicitation. Several of the cities also impose extensive registration requirements and other restrictions. These findings highlight the need for nonprofits to be aware of local regulation of their activities.

Let My Arm Be Broken Off At The Elbow, Chad J. Pomeroy

Faculty Articles

Though the American legal system is deferential toward religion and churches, it is undeniable that the Church of Latter-day Saints-and other like organizations-are not just churches. They are, instead, important participants in the market economy, some of them global business enterprises of major proportions. This twinning of profit and spirit is seamless for many religions, with numerous modem churches preaching a "prosperity gospel" that promises spiritual and temporal blessings in return for donations."' Still other churches-such as the Church of Scientology-directly charge for religious services that are "necessary" for spiritual improvement and advancement in the church hierarchy. And still others …

Rwu Law News: The E-Newsletter Of Roger Williams University School Of Law January 2019, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Histoshi Mayer

Journal Articles

Beginning in the 1990s and continuing to today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble ever more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include underreporting of political activity in government filings, fly-by-night organizations that …

The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Histoshi Mayer

Journal Articles

For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness, …

Peacekeeping Operations In West Africa: Mechanisms Of Cooperation Between The United Nations And Ecowas With The Case Studies Concerning The Crises In Liberia And The Gambia, Serigne Cheikh Modou Kara Cisse

Dissertations and Theses

The African continent has significantly suffered from a great number of civil wars and armed conflicts since the beginning of the independence era in late 1960s. On May 28, 1975, the creation of a regional The African continent has significantly suffered from a great number of civil wars and armed conflicts since organization in West Africa called the Economic Community of West Africa States (ECOWAS) took place. The intent was to achieve "collective self-sufficiency" for its member states by building a full economic and trading union. In the late 1990s, the maintenance of peace and security in the region was …

Foreign Corruption Of The Political Process Through Social Welfare Organizations, Norman I. Silber

Hofstra Law Faculty Scholarship

This article examines alternative ways in which nonprofit social welfare organizations might be held accountable for channeling illegal foreign contributions to favored political candidates. Dangers intrinsic to allowing foreign countries, foreign nationals, and foreign corporations to influence the American electoral process have justified an outright prohibition on this conduct; clandestine channeling of foreign funds directly from political organizations or indirectly through religious organizations and into the hands of political candidates has been prosecuted previously. This exploration is prompted by the emerging possibility that during the Congressional elections of 2016 and the Presidential election of that year, large-scale, illegal donations from …

Respect The Hustle: Necessity Entrepreneurship, Returning Citizens, And Social Enterprise Strategies, Priya Baskaran

Scholarly Articles in Law Reviews & Journals

This Article addresses a pervasive and growing problem for returning citizens – high rates of economic insecurity – and as a novel solution, proposes the creation of Economic Justice Incubators a new municipally led social enterprise strategy.

Mass incarceration is a national problem and requires comprehensive criminal justice reform. In contrast, the process of reentry is locally focused thanks to a complex web of collateral consequences. An estimated 641,000 people return home from prison each year, many to a limited number of economically distressed communities. Once released, their mobility is limited by the terms of their parole and the collateral …

Donor Intent, Disaster Relief, Education, And Policy, Marian Conway Ph.D.

Touro Law Review

No abstract provided.

Trial By Water: Reflections On Superstorm Sandy, Thomas Maligno, Benjamin Rajotte

Touro Law Review

No abstract provided.

Relationships And Ethics In The Land Use Game, Patricia E. Salkin, Thomas Brown, Aisha Scholes

Scholarly Works

Ethical considerations in the land use decision making process can be organized into a number of categories, including, first and foremost, the broad subject of conflicts of interest.1 Players in the land use game can find themselves in real or perceived conflicts situations based on personal financial interests resulting from investments, including businesses and real estate holdings (such as the location of their property vis-à-vis the location of the subject property before the Board), employment for themselves or members of their immediate family, and memberships in nonprofit organizations that may be either passive or active (e.g., simply dues paying member …

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 …