Nonprofit Law Prof Blogtag:typepad.com,2003:weblog-6156982013-05-24T19:10:17-07:00A Member of the Law Professor Blogs NetworkTypePadNonprofitLawProfBloghttp://feedburner.google.comShould the state of New York be concerned about nonprofits incorporating outside state lines?tag:typepad.com,2003:post-6a00d8341bfae553ef0191027f203c970c2013-05-24T19:10:17-07:002013-05-24T19:10:17-07:00New York lawmakers are currently in the process of reforming the state’s Not-For-Profit Corporation Law. Key players in the reformation process explain that they are trying to reconcile the differences in S3755 and S5198. The current New York Not-For-Profit Corporation...Nonprofit BloggerMOOC accreditation tag:typepad.com,2003:post-6a00d8341bfae553ef01910276834c970c2013-05-23T18:14:12-07:002013-05-23T18:14:12-07:00“MOOC” stands for massive open online courses and just last year the New York Times named 2012 “the year of the MOOC.” Additionally, several of the nation’s most prestigious schools have partnered with nonprofit educational organizations such as edX and...Nonprofit BloggerSchervish on wealth transfer and philanthropy tag:typepad.com,2003:post-6a00d8341bfae553ef0191026e02d5970c2013-05-22T19:22:32-07:002013-05-22T19:22:32-07:00Boston College Sociologist Paul G. Schervish is one of the country’s prominent scholars of philanthropic studies. This August Schervish will be recognized for his contributions and presented with the 2013 ASA Distinguished Career Award. Much of Schervish’s research relates to...Nonprofit BloggerVulnerability blinds patients of phony nonprofit health clinictag:typepad.com,2003:post-6a00d8341bfae553ef0192aa2906e6970d2013-05-21T07:30:44-07:002013-05-21T07:30:44-07:00A few weeks ago, a federal judge in California sentenced 58 year-old Christine Daniel to 14 years in federal prison. Daniel, a former doctor and Pentecostal minister, ran a health clinic used to offer Daniel’s “herbal treatments.” Daniel encouraged her...Nonprofit BloggerNew Jersey mayor calls nonprofits to pay more in taxestag:typepad.com,2003:post-6a00d8341bfae553ef0191025c2d0f970c2013-05-20T20:05:00-07:002013-05-20T20:05:00-07:00In his state of the township speech, Lawrence, New Jersey Mayor Jim Kownacki suggested the city’s weak budget is partially attributable to the fact that it loses $287 million in property taxes because of local nonprofit property tax exemptions. However,...Nonprofit BloggerFollow Up: Section 501(c)(4) criminal issuestag:typepad.com,2003:post-6a00d8341bfae553ef017eeb4627d4970d2013-05-17T12:41:42-07:002013-05-17T12:42:07-07:00Just to follow up on my post from earlier this week, at this point there seem to be two leading contenders for the criminal issues involved in the Section 501(c)(4) investigation: 1. Unauthorized disclosure and use of taxpayer information, specifically...Nonprofit BloggerThe 501(c)(4) TIGTA Report: My Random Thoughtstag:typepad.com,2003:post-6a00d8341bfae553ef01901c48b386970b2013-05-17T12:35:58-07:002013-05-17T12:36:16-07:00I have now had the opportunity to go through the TIGTA report as well as listen to this morning’s Ways & Means hearing. Here are some random thoughts and questions on the matter: 1. The report refers to a “BOLO”...Nonprofit BloggerHappening Now: Ways & Means Hearing on CSPANtag:typepad.com,2003:post-6a00d8341bfae553ef01901c4793e5970b2013-05-17T08:36:40-07:002013-05-17T09:58:39-07:00Here's the link... it's still going. I'll try to post the transcript when done. EWW Update 1 - Just a quick thought as Rep. Earl Blumenauer of Oregon talks about staffing and Congress' role in this issue. The real lesson...Nonprofit BloggerA Solution to the (c)(4) Problem: Get Rid of Themtag:typepad.com,2003:post-6a00d8341bfae553ef017eeb3c89ef970d2013-05-16T07:03:53-07:002013-05-16T07:01:08-07:00As you all must know by now, either from prior posts on this blog or any of a million other sources, the IRS is in deep trouble for its handling of certain 501(c)(4) applications. I’m not going to comment directly...Nonprofit BloggerYour 501(c)(4)-gate daily updatetag:typepad.com,2003:post-6a00d8341bfae553ef0191022ce93c970c2013-05-15T13:21:24-07:002013-05-15T13:22:02-07:00First, thanks to Darryll for his insights last night - for the record, I whole heartedly agree. Lost in this whole discussion is that there is a serious tax compliance issue that needs to be addressed. As I read all...Nonprofit BloggerTargeting Conservative (c)(4)'s and the Next IRS Watergate Scandal: Service Workers between a rock and a hard place.tag:typepad.com,2003:post-6a00d8341bfae553ef01910222fa09970c2013-05-14T14:14:57-07:002013-05-14T14:17:14-07:00The good thing about blogs is that you can always add some "op-ed." Let me just add a little op-ed to Elaine's helpful post below. A long time ago, a federal district court judge imposed sanctions on the Nixon Watergate...Nonprofit Blogger501(c)(4)-Gate (We need a better name...)tag:typepad.com,2003:post-6a00d8341bfae553ef01901c2cf4fb970b2013-05-14T13:26:44-07:002013-05-17T08:35:01-07:00With apologies for the latness of this post (I plead grading)... I wanted to at least give everyone a summary of where we are with 501(c)(4)-Gate. As I am sure most of you know by now, the IRS has admitted...Nonprofit BloggerThe NFL, Againtag:typepad.com,2003:post-6a00d8341bfae553ef019101dfb6c8970c2013-05-08T04:00:00-07:002013-05-08T04:00:00-07:00A few months back I posted about the NFL's tax-exempt status, mostly as a critique of reporters who don't seem to even try to get their facts straight when discussing nonprofit organizations. But the NFL is back in the news,...Nonprofit BloggerThe "Carle Problem" (the property tax burden of tax-exempt hospitals)tag:typepad.com,2003:post-6a00d8341bfae553ef019101cfdc36970c2013-05-06T04:00:00-07:002013-05-05T09:19:13-07:00I have posted before about Illinois' new law governing property-tax exemption for nonprofit hospitals, and some of the havoc this has caused for local school districts now having to repay property taxes to hospitals in their districts who are eligible...Nonprofit BloggerIRS College and University Compliance Report: UBIT Increases by $90 Milliontag:typepad.com,2003:post-6a00d8341bfae553ef01901bcd748d970b2013-05-03T09:02:05-07:002013-05-03T09:02:05-07:00Late last month, the Service issued its Final Report of the Colleges and Universities Compliance Project. The report is based on "the responses to Questionnaires the IRS sent to a sample of 400 colleges and universities and on the results...Nonprofit BloggerDisclosure of Corporate Donationstag:typepad.com,2003:post-6a00d8341bfae553ef017eea90f755970d2013-04-25T11:28:55-07:002013-04-25T11:28:55-07:00The New York Times reported yesterday that the Securities and Exchange Commission ("SEC") is considering proposing a rule that would require corporations to disclose their political spending. Over the past few months, the SEC has been flooded with calls for...Nonprofit BloggerThe Daily Show on the NCAAtag:typepad.com,2003:post-6a00d8341bfae553ef01901b84458a970b2013-04-24T08:44:08-07:002013-04-24T08:44:08-07:00Every spring, one of the liveliest discussions in my nonprofit law class concerns the tax status of the NCAA and college athletics. (We cover the topic while discussing the UBIT). After this year's discussion, a student sent me this clip...Nonprofit BloggerSocial Enterprise Law Blogtag:typepad.com,2003:post-6a00d8341bfae553ef017eea818847970d2013-04-23T10:07:26-07:002013-04-23T10:07:26-07:00A warm welcome to the Social Enterprise Law Blog! Law professors Cass Brewer (Georgia State), Deborah Burand (Michigan), Haskell Murray (Regent), Alicia Plerhoples (Georgetown), Dana Brakman Reiser (Brooklyn), and a handful of practicing attorneys have joined social enterprise lawyer Kyle...Nonprofit Blogger10,000 Fewer Nonprofits in 2012tag:typepad.com,2003:post-6a00d8341bfae553ef017d42db0d81970c2013-04-16T14:43:24-07:002013-04-16T14:42:47-07:00Yesterday, the Internal Revenue Service (IRS) released its Data Book for 2012. According to the publication, there were 10,000 fewer registered tax-exempt organizations in 2012 than in 2011. The Book revealed that there were 1,484,818 501(c) organizations for the fiscal...Nonprofit BloggerIRS Advises Lawmakers that Payments Received by Members of Charitable Class from Charitable Organization May Be Excludible Giftstag:typepad.com,2003:post-6a00d8341bfae553ef017c3890cfc6970b2013-04-12T15:14:47-07:002013-04-12T15:14:40-07:00Tax Notes Today reports that the Internal Revenue Service’s Office of Associate Chief Counsel (Branch 5), in letters addressed to Senator Mark Udall, Congressman Ed Perlmutter, and Senator Michael F. Bennet, has advised that payments received by individuals from a...Nonprofit Blogger