Nonprofit Organizations Law Commons^™

Theorizing Forms For Social Enterprise, Dana Brakman Reiser

Faculty Scholarship

No abstract provided.

Accelerating The Growth Of The Next Generation Of Innovators, Dana Thompson

Articles

In a recent study on the best practices of business incubators that contribute to the success of startups, one of the best practices asserted is to include a business lawyer on the advisory board of business incubators, who may suggest necessary legal issues for startups to address and connect the incubator startups with legal assistance. Although many college and university incubators may have access to experienced attorneys who are able to provide advice, and who are able to represent student-led ventures, most do not have access to a university law clinic established to provide pro bono, direct legal representation and …

Bankrupting The Faith, Pamela Foohey

Scholarly Works

This Article presents the results of a comprehensive empirical study of religious organizations that filed bankruptcy under Chapter 11 from the beginning of 2006 to the end of 2011. It examines the institutions’ characteristics, reasons for filing, and case outcomes to investigate whether Chapter 11 is an effective solution to their financial problems. In investigating the religious organizations’ cases, the Article also assesses the role of bankruptcy courts in adjudicating Chapter 11 cases and places the cases within theories about the larger purposes of Chapter 11.

The study finds that the vast majority of debtors are small organizations that operate …

Helping Your Client Create And Grow A Successful Nonprofit Organization: A Checklist For The ‘Non’ Nonprofit Attorney, Dana M. Malkus

All Faculty Scholarship

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.

Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge

Faculty Scholarship

This article discusses choice of entity issues related to the formation, operation and governance of nonprofit organizations, highlighting the distinctions between charitable organizations formed as charitable trusts and charitable organizations formed as nonprofit corporations. In determining the legal structure for a new nonprofit entity, considerations that need to be taken into account include: (1) ease/speed of formation; (2) limitation of liability for members and directors; (3) financial resources; (4) type and scale of activities to be conducted; (5) governance requirements; (6) capacity to own property and contract; (6) capacity to sue and be sued; (7) liabilities to third parties; (8) …

American Indian Women And Sexual Assault: Challenges And New Opportunities, Angela R. Gebhardt, Jane D. Woody

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

This article informs social workers about sexual violence against American Indian and Alaskan Native (AI/AN) women and the policy reforms in the 2010 Tribal Law and Order Act (TLOA). It describes the unmet needs of AI/AN survivors, reviews the TLOA reforms on sexual assault in relation to social work and public health principles, discusses the complementary roles for social workers and public health practitioners in reform efforts, and offers guidance for professional participation that emphasizes tribal sovereignty, indigenous capacity, and cultural competence.

The "Independent" Sector: Fee-For-Service Charity And The Limits Of Autonomy, Lloyd H. Mayer

Vanderbilt Law Review

Although numerous scholars have attempted to explain and justify the benefits provided to charities, none has been completely successful. Their theories share, however, two required characteristics for charities. First, charities must be distinct from other types of entities in society, including governmental bodies, businesses, other types of nonprofit organizations, and informal entities such as families. Second, charities must provide some form of public benefit. Focusing on these common characteristics reveals a previously not fully appreciated role for the laws governing charities: protecting charities from influences that could potentially undermine these traits. Applying this new "autonomy perspective" to the law governing …

Best Outcomes For Indian Children, Loa L. Porter, Patina Park Zink, Angela R. Gebhardt, Mark Ells, Michelle Graef

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

The Wisconsin Department of Children and Families and the Midwest Child Welfare Implementation Center are collaborating with Wisconsin's tribes and county child welfare agencies to improve outcomes for Indian children by systemically implementing the Wisconsin Indian Child Welfare Act (WICWA).This groundbreaking coUaboration wiU increase practitioners' understanding ofthe requirements of WICWA and the need for those requirements, enhance communication and coordination between all stakeholders responsible for the welfare of Indian children in Wisconsin; it is designed to effect the systemic integration of the philosophical underpinnings of WICWA.

In December 2009, Governor James Doyle signed the Wisconsin Indian Child Welfare Act, signaling …

L3cs: An Innovative Choice For Urban Entrepreneurs And Urban Revitalization, Dana Thompson

Articles

Social enterprises offer fresh ways of addressing seemingly intractable social problems, such as high levels of unemployment and poverty in economically distressed urban areas in the United States. Indeed, although social enterprises have deep and longstanding roots, the recent iteration of the social enterprise movement is gaining momentum in the United States and globally. Though there is not a singularly accepted legal definition of social enterprises, they are popularly known as businesses that use forprofit business practices, principles, and discipline to accomplish socially beneficial goals. Social entrepreneurs, those who operate social enterprises, eschew a traditional notion of charity, which primarily …

Reforming Nonprofit Exemption Requirements, Peter Molk

UF Law Faculty Publications

This Article proposes a reform for nonprofit exemption and unrelated business income tax. Current tax law provides unclear guidance and requires exempt organizations to risk their entire exemptions on this guidance, leading them to make the socially inefficient choice to use for-profit subsidiaries to preserve their exemptions. Reforming the tax law will solve this inefficiency while providing exempt nonprofits with the desirable option to undertake efficient nonexempt activities to augment their operating budgets. This reform is particularly timely in light of changes to the healthcare field; reform will enable exempt healthcare organizations to offset rising health costs and decreased reimbursements …

Chapter 11 Reorganization And The Fair And Equitable Standard: How The Absolute Priority Rule Applies To All Nonprofit Entities, Pamela Foohey

Scholarly Works

In recent years, nonprofit entities increasingly have sought bankruptcy protection. Though the Bankruptcy Code does not prevent nonprofits from reorganizing, Chapter 11 was designed for and applies best to for-profit businesses. This creates challenges for courts evaluating a nonprofit’s reorganization plan. This Article focuses on one crucial aspect of a court’s evaluation — the fair and equitable standard, a necessary, but not sufficient condition of which is satisfaction of the absolute priority rule.

The few courts addressing absolute priority claims in nonprofit reorganizations have held that the rule is categorically inapplicable to nonprofit entities except in limited circumstances. These courts …

The Case Against For-Profit Charity, Benjamin Leff

Scholarly Articles in Law Reviews & Journals

No abstract provided.

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

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

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

Scholarly Publications

No abstract provided.

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 …

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 …

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

Kentucky Law Journal

No abstract provided.

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

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

Kentucky Law Journal

No abstract provided.

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

Kentucky Law Journal

No abstract provided.

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

Kentucky Law Journal

No abstract provided.

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

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

Articles

No abstract provided.

The Problems With Donor Intent: Interpretation, Enforcement, And Doing The Right Thing, Susan N. Gary

Chicago-Kent Law Review

In a number of recent controversies, the way the charities involved handled restricted gifts resulted in unhappy donors, negative publicity, and costly litigation. This paper examines several of these cases and then argues that donor intent is often more difficult to divine that many people have stated.

The law requires that a charity give effect to a restriction imposed by a donor. This paper examines the legal rules that govern donor-restricted gifts and considers the other reasons a charity will, in most cases, follow the donor's intent. The paper then describes several circumstances in which donor intent may not be …

The Taxation Of Cause-Related Marketing, Terri Lynn Helge

Chicago-Kent Law Review

With the economy in turmoil, charitable organizations are looking to nontraditional sources of financing to supplement contributions and fee-based revenues. One potentially lucrative source of revenue stems from cause-related marketing. Cause-related marketing is the public association of a for-profit company with a charitable organization to promote the company's product or service in order to raise money for the charitable organization. Introduced almost twenty-five years ago, cause-related marketing has now become a $1 billion a year industry. Cause-related marketing has evolved beyond mere use of a charitable organization's name to an apparent union for the purpose of promoting products that carry …

The Law Of Philanthropy In The Twenty-First Century: An Introduction To The Symposium, Anne-Marie Rhodes

Chicago-Kent Law Review

No abstract provided.