Nonprofit Law Prof Blogtag:typepad.com,2003:weblog-6156982012-01-27T08:28:32-05:00A Member of the Law Professor Blogs NetworkTypePadNonprofitLawProfBloghttp://feedburner.google.comMultiple Perspectives on Nonprofits and Advocacytag:typepad.com,2003:post-6a00d8341bfae553ef0167612d08dc970b2012-01-27T08:28:32-05:002012-01-27T08:28:32-05:00Nonprofits engaging in public policy advocacy has often been a controversial topic, and a recent mix of reports and articles indicate that there are still widely divergent perspectives on the wisdom, benefits, and costs of such advocacy. Here are some...Nonprofit BloggerJury Says Hospital Must Return Gift - and Pay Damagestag:typepad.com,2003:post-6a00d8341bfae553ef01676126647c970b2012-01-26T22:27:09-05:002012-01-26T22:27:09-05:00Garth Brooks gave an Oklahoma hospital $500,000 several years ago, but then sued to get it back. Brooks argued that the hospital had agreed to build a women's center and name it after his mother. The hospital countered that Brooks...Nonprofit BloggerZolt: "Tax Deductions for Charitable Contributions: Domestic Activities, Foreign Activities or None of the Above"tag:typepad.com,2003:post-6a00d8341bfae553ef0167611bd462970b2012-01-26T06:50:43-05:002012-01-26T06:50:43-05:00Eric M. Zolt (UCLA) has posted Tax Deductions for Charitable Contributions: Domestic Activities, Foreign Activities or None of the Above (63 Hastings L.J. 361 (2012) on SSRN. Here is the abstract: Warren Buffett, Bill Gates, and sixty-seven other billionaires have...Nonprofit BloggerNo Supreme Court Consideration of Political Activity Bantag:typepad.com,2003:post-6a00d8341bfae553ef016300269a00970d2012-01-26T06:40:02-05:002012-01-26T06:40:02-05:00Earlier this week the Supreme Court of the United States denied the petition for a writ of certiorari filed by Catholic Answers (see docket) in its case challenging the Internal Revenue Code section 501(c)(3) prohibition on political campaign intervention. As...Nonprofit BloggerIRS Conservation Easement Audit Techniques Guidetag:typepad.com,2003:post-6a00d8341bfae553ef0168e6140855970c2012-01-25T15:50:17-05:002012-01-25T15:50:17-05:00The IRS has issued a Conservation Easement Audit Techniques Guide. The Guide provides that it is not an official pronouncement of the law or the position of the IRS, and it cannot be used, cited, or relied upon as such....Nonprofit BloggerRomneys Use Straightforward Charitable Giving Methods But More Generously Than Mosttag:typepad.com,2003:post-6a00d8341bfae553ef0168e60da6a5970c2012-01-25T06:32:35-05:002012-01-25T06:32:35-05:00Mitt and Ann Romney released their 2010 federal income tax returns (for themselves, three grantor trusts, and a private foundation) and an estimated 2011 federal income tax return for themselves. As highlighted in a Bloomberg article focusing on their charitable...Nonprofit BloggerSymposium on Conservation Easementstag:typepad.com,2003:post-6a00d8341bfae553ef01676101392d970b2012-01-24T12:56:28-05:002012-01-24T12:56:28-05:00The Duke Journal of Law and Contemporary Problems has published a symposium edition entitled Conservation Easements: New Perspectives in an Evolving World. The purpose of the symposium is to "avoid restating the conventional wisdom about conservation easements and, instead, to...Nonprofit BloggerPulpit Politics and the Ministerial Exceptiontag:typepad.com,2003:post-6a00d8341bfae553ef0162ffffaafe970d2012-01-23T11:51:05-05:002012-01-23T11:51:05-05:00A little over a week ago Professor Vaughn James blogged in this space about the Supreme Court's recent Hosanna-Tabor Evangelical Lutheran Church and School decision unanimously concluding that religious organizations benefit from a "ministerial exception" to employment discrimination laws. I...Nonprofit BloggerCampus Based Micro-Loan Programstag:typepad.com,2003:post-6a00d8341bfae553ef016760df108b970b2012-01-20T17:32:13-05:002012-01-20T17:32:13-05:00I will round out my week with yet another blog about campus-based Social Innovation (or Social Entrepreneurship, or Community Empowerment, or plain old charity). Earlier this week, I mentioned my work with a Social Innovation Incubator on my college campus...Nonprofit BloggerAnother Nonprofit Scandaltag:typepad.com,2003:post-6a00d8341bfae553ef0168e5cffa93970c2012-01-19T14:36:02-05:002012-01-19T14:36:02-05:00The Los Angeles Times and many other news outlets are reporting that Ward Connerly, a former University of California regent who led efforts to end affirmative action in California and across the country, has been caught with his hand in...Nonprofit BloggerState Limits on Executive Compensation?tag:typepad.com,2003:post-6a00d8341bfae553ef0168e5cfa442970c2012-01-19T14:06:09-05:002012-01-19T14:06:09-05:00The New York Times reports that Governor Cuomo has proposed a number of budget saving measures to address his state's fiscal crisis, including steps to improve monitoring and spending controls for nonprofit organizations that receive state funds. One proposal would...Nonprofit Blogger990 Troublestag:typepad.com,2003:post-6a00d8341bfae553ef016760c10a7f970b2012-01-18T14:50:16-05:002012-01-18T14:50:16-05:00A recent Chronicle of Philanthropy story higlights problems faced by nonprofit organizations that lost their tax exempt status as a result of failing to file their Forms 990for three years in a row. The IRS's process for granting reinstatement has...Nonprofit BloggerMore on Social Innovation and a Brief Rumination on Languagetag:typepad.com,2003:post-6a00d8341bfae553ef0168e5c22cfb970c2012-01-18T14:34:25-05:002012-01-18T14:34:25-05:00I just returned from my first pitch session at the UNC Social Innovation Incubator I wrote about yesterday. Turns out I was wrong about one thing: the Incubator is not exclusively or even primarily for projects that will become c3s....Nonprofit BloggerSocial Innovation tag:typepad.com,2003:post-6a00d8341bfae553ef0168e5b1e529970c2012-01-17T12:26:29-05:002012-01-17T12:26:29-05:00The Community Development Law Clinic that I supervise recently agreed to become a partner in UNC-Chapel Hill's Social Innovation Incubator. The Incubator will be a space on campus where student groups engaged in social enterprise and social innovation can get...Nonprofit BloggerIndia—Troubling Developments Regarding Taxation of Commercial Incometag:typepad.com,2003:post-6a00d8341bfae553ef0162ff908c16970d2012-01-14T11:16:42-05:002012-01-14T11:16:42-05:00A number of leading public charitable trusts and institutions that for years enjoyed tax exemption have lost their 12Aa registration and their total income has been made taxable. Virtually all of them are well established, credible, well governed and contributing...Nonprofit BloggerSupreme Court Upholds "Ministerial Exception"tag:typepad.com,2003:post-6a00d8341bfae553ef0162ff7a1d32970d2012-01-12T21:04:13-05:002012-01-12T21:02:52-05:00Yesterday, the Supreme Court decided Hosanna-Tabor Lutheran Church and School v. Equal Employment Opportunity Commission. The Court affirmed that religious organizations benefit from a “ministerial exception” to employment discrimination laws. Commenting on the decision, the NonProfit Times explained that The...Nonprofit BloggerChina—112 Charities to Join Online Disclosure Platformtag:typepad.com,2003:post-6a00d8341bfae553ef0162ff66dac5970d2012-01-11T12:21:40-05:002012-01-11T12:21:40-05:00To restore public trust in charities, 112 Chinese organizations are on track to participate in a government-sponsored information disclosure platform, according to Caixin Online. In the wake of immense public backlash against China's charities over millions in misused funds, these...Nonprofit BloggerLaysha L. Ward Elected Chairperson at CNCStag:typepad.com,2003:post-6a00d8341bfae553ef0168e54efe3d970c2012-01-10T14:05:28-05:002012-01-10T14:03:36-05:00Today's NonProfit Times is reporting that Laysha L. Ward, president of Community Relations for Target Corporation and leader of the Target Foundation, was yesterday elected chair of the board of the Corporation for National and Community Service (CNCS). According to...Nonprofit BloggerFuller Seminary Awarded $5.3 Million Granttag:typepad.com,2003:post-6a00d8341bfae553ef0162ff587d22970d2012-01-10T13:11:55-05:002012-01-10T13:11:39-05:00The John Templeton Foundation has awarded a $5.3 million grant to Fuller Theological Seminary's Thrive Center for Human Development. The grant will fund a three-year project studying "The Science of Intellectual Humility." According to a press release from Fuller, the...Nonprofit BloggerChina--New Audit Requirement for Chinese NPOs Effective January 1, 2012tag:typepad.com,2003:post-6a00d8341bfae553ef0168e50717c3970c2012-01-05T12:31:54-05:002012-01-05T12:31:54-05:00The new Audit Guidelines, available in Chinese at http://www.mca.gov.cn/article/zwgk/fvfg/mjzzgl/201112/20111200248698.shtml, for the first time require that financials of foundations be reviewed by certified public accountants. This guidance comes in response to a series of scandals in “public foundations” (those with close...Nonprofit Blogger