Nonprofit Law Prof Blogtag:typepad.com,2003:weblog-6156982009-12-28T07:00:00-05:00A Member of the Law Professor Blogs NetworkTypePadNonprofitLawProfBloghttp://feedburner.google.comIs Yoga Religion or Exercise?tag:typepad.com,2003:post-6a00d8341bfae553ef0120a77c7316970b2009-12-28T07:00:00-05:002009-12-25T10:16:21-05:00This story from the National Post raises one of the most difficult questions of tax-exemption law (and a particularly timely one for the season): what is a religion? In this case, the state of Missouri has decided that yoga is...Nonprofit BloggerIRS Releases Governance Check Sheet to be Used by EO Exam Agentstag:typepad.com,2003:post-6a00d8341bfae553ef0128765f5e46970c2009-12-17T09:28:08-05:002009-12-17T09:28:08-05:00The Internal Revenue Service recently released a Governance Check Sheet that its examination agents will use when examining charitable organizations other than private foundations, along with a Guide Sheet providing instructions on how to complete the Check Sheet. According to...Nonprofit BloggerFormer Detroit Mayor Kwame Kilpatrick May Face Intermediate Sanctionstag:typepad.com,2003:post-6a00d8341bfae553ef0120a75955ea970b2009-12-16T16:41:10-05:002009-12-16T16:41:10-05:00According to a December 16, 2009 story in the Detroit News, the Kilpatrick Civic Fund and former Detroit mayor Kwame Kilpatrick are under investigation for improper use of the 501(c)(4)'s money to fund "romantic getaways for [Kilpatrick] and his then-mistress...Nonprofit BloggerHill Street Blues: Pittsburgh Set to Tax Tuition as End Run Around University Tax Exemptionstag:typepad.com,2003:post-6a00d8341bfae553ef0120a7597a3c970b2009-12-16T16:38:50-05:002009-12-16T16:40:02-05:00Local government's have often played hard ball with large tax exempt entites within their jurisdictions. Payments in Lieu of Taxes, or PILOTS, are often thinly disguised extortion payments extracted from tax exempt organizations, in my opinion. In essence, a city...Nonprofit Blogger'Tis the Season . . . For Charitable Solicitation Reports?tag:typepad.com,2003:post-6a00d8341bfae553ef01287656f8cf970c2009-12-15T12:37:39-05:002009-12-15T12:37:39-05:00Piggy backing on the surge in appeals and charitable giving that occurs at the end of the year, at least four states have recently issued reports on paid fundraising targeting their residents. We previously blogged about the annual New York...Nonprofit BloggerNYT: Charities Rise, Costing U.S. Billions in Tax Breakstag:typepad.com,2003:post-6a00d8341bfae553ef0120a74f1b5c970b2009-12-14T13:31:34-05:002009-12-15T09:23:28-05:00The New York Times recently reported that the IRS approves nearly all applications for recognition of tax-exempt status as a charitable organization under Internal Revenue Code section 501(c)(3), including some rather unusual groups. The article is based on a Stanford...Nonprofit BloggerFederal Government Settles 13 Years-Long Class Action Lawsuit Filed by American Indianstag:typepad.com,2003:post-6a00d8341bfae553ef0120a73e7acf970b2009-12-10T16:45:20-05:002009-12-10T16:44:33-05:00The National Law Journal reports that the Cobell Litigation started 13 years ago (on June 10, 1996) has settled. The lead plaintiff, Elouise Cobell, initiated the class action lawsuit to force the federal government to account for what she (and...Nonprofit BloggerSurvey Reveals that 93 percent of Charities feel Negative Impact of Recessiontag:typepad.com,2003:post-6a00d8341bfae553ef0120a72c3607970b2009-12-09T01:18:00-05:002009-12-09T01:18:00-05:00The Chronicle of Philanthropy recently reported that the nonprofit consulting group, Bridgespan Group, a Boston 501(c)(3) nonprofit that helps other nonprofits develop strategies for sustained growth updated a 2008 study and released its findings providing that 93 percent of charities...Nonprofit BloggerResearchers Advocate Direct Donations to Extended Families Caring for Orphaned Children in African Nationtag:typepad.com,2003:post-6a00d8341bfae553ef0120a72c2deb970b2009-12-09T00:54:00-05:002009-12-09T00:54:00-05:00The New York Times recently reported that researchers at Boston University are studying the effectiveness of making direct donations to extended family members willing to care for orphaned children in their homes instead of removing these children to orphanages. Some...Nonprofit BloggerCharity Governance Squabble in the Newstag:typepad.com,2003:post-6a00d8341bfae553ef0128762f106b970c2009-12-08T00:51:22-05:002009-12-08T00:51:22-05:00The Boston Globe recently reported in an article entitled, Nightmare at the Museum, that the director of a prominent museum, The Rhode Island School of Design Museum of Art,resigned (or was ousted, it depends on who you talk to) from...Nonprofit BloggerUCLA Medical School Professor Settles Lawsuit and Agrees to Repay Charitytag:typepad.com,2003:post-6a00d8341bfae553ef0120a72bf62c970b2009-12-08T00:01:45-05:002009-12-08T00:03:13-05:00The Los Angeles Times reported on December 4, 2009 that "[a] UCLA School of Medicine professor of cardiothoracic surgery has settled a lawsuit brought by the state attorney general forcing him to repay $140,000 to a research charity he founded...Nonprofit BloggerKenya—Harmonized Draft Constitution Recognizes Broad Freedom of Association Rightstag:typepad.com,2003:post-6a00d8341bfae553ef0120a720487f970b2009-12-07T05:41:36-05:002009-12-07T05:41:36-05:00A long-awaited draft constitution has been released in Kenya, the first step in a full review of a document which many Kenyans say gives the president nearly unchecked power over state affairs. Kenyans have been calling for a new constitution...Nonprofit BloggerEuropean Philanthropists Help Charities Become More Entrepreneurialtag:typepad.com,2003:post-6a00d8341bfae553ef0128761dbc75970c2009-12-06T01:01:50-05:002009-12-06T01:01:50-05:00The Wall Street Journal recently reported that a growing number of European philanthropists are encouraging the charities they support to run more like a businesses during these recessionary times in order to garner their support. Philanthropic endeavours are usually one...Nonprofit BloggerThe House Passes Bill To Retain 2009 Estate Tax Levels Permanentlytag:typepad.com,2003:post-6a00d8341bfae553ef0120a71b44f1970b2009-12-06T00:46:50-05:002009-12-06T00:47:24-05:00On December 3, 2009, The Chronicle of Philanthropy reported that the U.S. House of Representatives passed a bill to retain 2009 estate tax levels permanently. The House of Representatives has passed a bill that would permanently keep the estate tax...Nonprofit BloggerICCSL Publishes December Newslettertag:typepad.com,2003:post-6a00d8341bfae553ef0120a7177a28970b2009-12-05T07:02:13-05:002009-12-05T07:02:13-05:00ICCSL has published the December IJCSL Newsletter, which is available at http://www.iccsl.org/pubs/09-12_IJCSL-N.pdf. You can subscribe to the Newsletter to receive all the latest updates on laws affecting civil society around the world. kwsNonprofit BloggerNew Director for Office of the Third Sector in U.K.tag:typepad.com,2003:post-6a00d8341bfae553ef01287619e3f7970c2009-12-05T06:57:28-05:002009-12-05T06:57:28-05:00The Office of the Third Sector announced that Rolande Anderson has been appointed as the new Director General for the Office of the Third Sector (OTS). She joins the OTS from the Office for National Statistics (ONS) where she was...Nonprofit BloggerIRS Issues Exempt Organization Agenda for 2009-2010tag:typepad.com,2003:post-6a00d8341bfae553ef0120a70ea7a3970b2009-12-04T13:02:23-05:002009-12-04T13:02:23-05:00The Treasury Department and the Internal Revenue Service have issued their joint priority guidance plan for the 2009-2010 year, and the IRS Exempt Organizations Division has identified the following items as being of particular interest to tax-exempt organizations: Revenue procedure...Nonprofit BloggerPublic Benefit v. Private Gaintag:typepad.com,2003:post-6a00d8341bfae553ef0120a70db9cb970b2009-12-04T11:06:18-05:002009-12-04T11:06:18-05:00In our basic income tax classes, we teach that a taxpayer is supposed to receive a charitable contribution deduction only for transfers for charity for which the taxpayer receives no benefit in return (except, of course, for the warm glow...Nonprofit BloggerHouse Votes on Federal Estate Tax Billtag:typepad.com,2003:post-6a00d8341bfae553ef0128760a6f35970c2009-12-03T18:08:02-05:002009-12-03T18:08:02-05:00The House of Representatives today passed a version of the bill that originally was introduced as HR 4154. The bill that was passed repeals the one-year estate tax repeal that would have taken effect on January 1, 2010 and substitutes...Nonprofit BloggerCass Business School Study Recommends 5% Payout for UK Foundationstag:typepad.com,2003:post-6a00d8341bfae553ef01287607f3fb970c2009-12-03T11:23:03-05:002009-12-03T11:23:03-05:00The Centre for Charitable Giving and Philanthropy at City University London's Cass Business School recently issued a new report on grant-making foundations in the United Kingdom. While applauding their role in supporting philanthropy, the report's authors make several recommendations for...Nonprofit Blogger