Nonprofit Organizations Law Commons^™

Beyond Corporate Form: A Response To Dan Depasquale, Surbhi Sarang, And Natalie Bump Vena’S Forging Food Justice Through Cooperatives In New York City, Jonathan Brown

Elisabeth Haub School of Law Faculty Publications

In their article, Forging Food Justice Through Cooperatives in New York City, Dan DePasquale, Surbhi Sarang, and Natalie Bump Vena (the “Authors”) argue that consumer-owned and worker-owned cooperatives hold promise as a means for advancing policy objectives associated with “food justice,” namely building community wealth and power and providing more affordable access to healthy food in low-income and minority communities. Looking to examples of legislation and policies in other jurisdictions, they advocate for a wide range of policies to promote the viability of cooperatives in New York City, including reforms to cooperative corporation laws and strategies for better allocating funding …

A Charity Law Perspective On A Liberal Perspective On Charity Law, Adam Parachin

Articles & Book Chapters

This chapter is concerned with liberal political philosophy and charity law. Given Matthew Harding’s seminal contribution to this topic in his text Charity Law and the Liberal State, it seems fitting to devote this chapter to a critical examination of Harding’s text. Harding asks whether the state’s promotion of charitable purposes through charity law can be philosophically justified from a liberal perspective. Resorting to autonomy-based liberalism to inform a justificatory theory of charity law, Harding argues that it can. There are two vantages from which to evaluate critically Harding’s liberal account of charity law. We can critically consider Harding’s account …

Keeping Promises And Meeting Needs: Public Charities At A Crossroads, Allison Anna Tait

Law Faculty Publications

When a charitable organization cannot fulfill the terms of a charitable gift agreement, it must decide whether to keep a promise or meet a need. That is to say, a charitable organization can either preserve original donor intent, adhering to conditions placed on a gift, or it can attempt to modify the terms of the gift in order to budget and spend the funds more effectively. If an institution chooses to keep a promise, it might be stuck with a fund it cannot use because of conditions placed on the money at the time of the gift. In order to …

The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer

Books

Book Chapters

Lloyd Hitoshi Mayer, Creating a Tax Space for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law 157 (Benjamin Means & Joseph W. Yockey eds., 2018)

While still relatively few in number compared to traditional nonprofit and for-profit organizations, the rise of social enterprises represents a possible disruption of not only existing models of doing business but also areas of law that in many respects have seen little fundamental change for decades. One such area is domestic tax law, where social enterprises currently find themselves subject to the rules of for-profit activities and entities. Here, both scholars …

The Vatican View On Sport At The Service Of Humanity, Ed Edmonds

Journal Articles

Participation in sport, particularly the opportunity for children to enjoy and learn through play, is a human right and strongly supported by the goals of Catholic social teaching and the efforts of the Olympic Movement and the United Nations. On October 5-6, 2016, the Vatican held the Sport at the Service of Humanity Conference, the first global conference on sport and faith, an initiative promoted by Pope Francis and supported by the International Olympic Committee and the United Nations. This essay focuses on the conference, its vision and goals, and a challenge to use sport to advance human development and …

Charitable Subsidies And Nonprofit Governance: Comparing The Charitable Deduction With The Exemption For Endowment Income, David M. Schizer

Faculty Scholarship

Charitable subsidies are supposed to encourage positive externalities from charity. In principle, the government can pursue this goal by evaluating specific charitable initiatives and deciding how much each should receive. Although the government sometimes makes this sort of fine-grained judgment, this Article focuses on two income tax rules that leave the government essentially no discretion about which charities to fund: the deduction for donations to charity ("the deduction") and the exemption of a charity's investment income ("the exemption"). With each subsidy, federal dollars flow automatically as long as charities satisfy very general criteria.

As a result, these subsidies are especially …

Globalization Without A Safety Net: The Challenge Of Protecting Cross-Border Funding Of Ngos, Lloyd Hitoshi Mayer

Journal Articles

More than 50 countries around the world have sharply increased legal restrictions on both domestic non-governmental organizations (“NGOs”) that receive funding from outside their home country and the foreign NGOs that provide such funding and other support. These restrictions include requiring advance government approval before a domestic NGO can accept cross-border funding, requiring such funding to be routed through government agencies, and prohibiting such funding for NGOs engaged in certain activities. Publicly justified by national security, accountability, and other concerns, these measures often go well beyond what is reasonably supported by such legitimate interests. These restrictions therefore violate international law, …

An Exempt Status Sorting Hat, Richard Schmalbeck

Faculty Scholarship

No abstract provided.

Caring For Humanity: Non-Profit Elderly Law, Sierra Samp

Capstone Projects and Master's Theses

This Capstone was an internship that focused on care in Humanity at Legal Services for Seniors. There is a journal that includes the observations of care in the law office. I focus on how attorneys care for each clients humanness while they are working on their cases. Attorneys may be doing work that can be quite intimidating, but the care they give is quite extraordinary.

Governance Issues For Non-Profit Religious Organizations, Jill S. Manny

The Catholic Lawyer

No abstract provided.

The Role Of Public Interest Groups In Nation-Building: A Maine Lawyer's Experience In Mongolia, Richard A. Spencer

Maine Law Review

In 2006, I spent three months in Ulaanbaatar, Mongolia working as an environmental lawyer with a small Mongolian human rights group called the Center for Human Rights and Development (CHRD). CHRD was working to stop human trafficking, promote human rights, and protect the environment in the face of extreme poverty, government secrecy, corruption, and a post-Soviet government dominated by former members of the Communist party. During my time assisting the staff at CHRD, I felt I could hear the voice of James Madison echoing through the centuries and across the globe. In The Federalist No. 10, Madison suggested that the …

Volunteer Lawyers And Nation-Building: Using Experience To Serve The World Community, Jean C. Berman

Maine Law Review

It is with great pride that I note the participation of four International Senior Lawyers Project (ISLP) volunteers in this Symposium of the Maine Law Review. These highly accomplished lawyers, three of whom are from Maine and one from Canada, demonstrate perfectly the premises on which ISLP was founded: first, that the skills and experience of senior-level lawyers from the United States and elsewhere can be of great value to emerging democracies, social justice activists, and nations struggling to overcome poverty; and second, that there is a burgeoning pool of such lawyers, both retired and in active practice, who are …

A Strange Distinction: Charitable Immunity And Clergy Sexual Abuse In Picher V. Roman Catholic Bishop Of Portland, Matthew Cobb

Maine Law Review

In 2009, the Maine Supreme Judicial Court, sitting as the Law Court, decided Picher v. Roman Catholic Bishop of Portland, a case that presented an issue of first impression in Maine: whether the doctrine of charitable immunity protected charitable organizations from liability for intentional torts. The court ultimately held that charitable immunity was not a defense to intentional torts, but that it did bar negligence claims based on the sexual abuse of a minor. In Picher, a majority of the Law Court partly vacated the trial court’s grant of summary judgment for the Roman Catholic Bishop of Portland (Bishop) and …

Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Newsroom: From Farm To School 09-21-2017, Jill Rodrigues, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Video: Representing Charities: Profit V. Non Profit, Adam Goldberg

NSU Law Seminar Series

his particular seminar is designed to educate attorneys what to request prior to becoming a Board Member including but not limited to:

• Is there a Board Orientation?
• What is the Board's Liability?
• How to read IRS Form 990 and Financial Statements
• Legal Issues facing Charitable Organizations
• Best Practices

Learning Outcomes include:

1. Difference between Tax Exempt and Not-For-Profit & Calendar v. Fiscal Year
2. Serving as a Board Member
3. Representing Charitable Organizations/Tax Exempt Organizations as Legal Counsel
4. Ethical Considerations for Exempt Organizations Practitioners

Rethinking Riley: Applying Commensurate And Intermediate Scrutiny Standards To Judicial Evaluation Of Charitable Solicitation Regulation, James J. Fishman

Elisabeth Haub School of Law Faculty Publications

In Riley v. National Federation of the Blind, the Supreme Court struck down as unduly burdensome and unconstitutional a North Carolina statute requiring professional fundraisers to disclose to those solicited the average percentage of gross receipts actually turned over to the charity for all charitable solicitations conducted in the state within the previous twelve months. The Court applied a strict scrutiny standard of review of the regulated speech, rather than a more deferential intermediate or rational standard of scrutiny. The Court’s reasoning was that the commercial speech elements of the charity’s message were inextricably intertwined with the fully protected educational …

When Social Enterprises Fail, Jonathan Brown

Villanova Law Review (1956 - )

No abstract provided.

Newsroom: Donald Trump Vs. Roger Williams 05-09-2017, David Logan

Life of the Law School (1993- )

No abstract provided.

Rwu First Amendment Blog: David A. Logan's Blog: Donald Trump Vs. Roger Williams 05-08-2017, David A. Logan

Law School Blogs

No abstract provided.