Nonprofit Law Prof Blogtag:typepad.com,2003:weblog-6156982013-06-18T20:37:46-07:00A Member of the Law Professor Blogs NetworkTypePadNonprofitLawProfBloghttp://feedburner.google.comOregon Now Requires 30% Program Spendingtag:typepad.com,2003:post-6a00d8341bfae553ef019103818f1b970c2013-06-18T20:37:46-07:002013-06-18T20:37:46-07:00Thanks to Lloyd Mayer for pointing me to new legislation in Oregon that will disqualify state charitable contributions to organizations that spend less than 30% of their functional expenses on charitable programs. H.B. 2060 was signed into law by Governor...Nonprofit BloggerCNN to Showcase "Worst Charities" Investigationtag:typepad.com,2003:post-6a00d8341bfae553ef0191034fd16e970c2013-06-13T14:31:06-07:002013-06-13T14:31:06-07:00CNN's AC360 will tonight focus on the 50 Worst Charities investigation we blogged about yesterday. The show airs at 8:00 p.m. and 10:00 p.m. ET. I'll be watching; I hope you will, too. VEJNonprofit BloggerJudge Orders Company to Pay $3 Million for Sham Fundraising tag:typepad.com,2003:post-6a00d8341bfae553ef01901d594c34970b2013-06-13T13:33:47-07:002013-06-13T13:31:39-07:00Yesterday we blogged about the nation's 50 worst charities. We wondered just what can be done to stop these organizations from taking advantage of an unsuspecting public. As if in answer to our query, Newsday is reporting that a New...Nonprofit BloggerMiller Publishes "Fixing 501(c)(4): Recalibrating the Tax Subsidy for Lobbying and Political Activity"tag:typepad.com,2003:post-6a00d8341bfae553ef0192ab0efd45970d2013-06-12T15:42:38-07:002013-06-12T15:42:20-07:00David S. Miller (Cadwalader, Wickersham & Taft, New York) has published Fixing 501(c)(4): Recalibrating the Tax Subsidy for Lobbying and Political Activity. The abstract follows: While the surge in 501(c)(4)s that led to the current IRS scandal is widely attributable...Nonprofit BloggerMichigan Senate Moves to Protect Art Collection at Detroit Institute of Artstag:typepad.com,2003:post-6a00d8341bfae553ef01910345a8e1970c2013-06-12T13:34:12-07:002013-06-12T13:28:17-07:00The Michigan Senate has passed a bill intended to protect the Detroit Institute of Arts art collection from sale in the event of a bankruptcy in the City of Detroit. The Detroit Free Press reports that the Senate voted 24-13...Nonprofit BloggerTampa Bay Times: America's 50 Worst Charities Rake in More Than $1 Billion For Corporate Fundraisers, Give Little to Charitable Causestag:typepad.com,2003:post-6a00d8341bfae553ef0192ab0d7bd2970d2013-06-12T12:11:54-07:002013-06-12T12:11:05-07:00A special report published in the Tampa Bay Times contends that over the past decade, the nation's 50 worst charities paid more than $1 billion to for-profit corporations but gave very little to charitable causes. The report comes at the...Nonprofit BloggerMountanos v. Commissioner: Conservation Easement Deduction Deniedtag:typepad.com,2003:post-6a00d8341bfae553ef01910313cc62970c2013-06-07T14:14:18-07:002013-06-07T14:17:45-07:00In a June 3, 2013, memorandum opinion, Mountanos v. Commissioner, T.C. Memo. 2013-138, the Tax Court sustained the IRS’s disallowance of a $4.6 million deduction claimed for the 2005 donation of a conservation easement encumbering 882 acres of undeveloped land...Nonprofit BloggerTestimony of Washington’s Involvement in 501(c)(4) Scandaltag:typepad.com,2003:post-6a00d8341bfae553ef0192aada0cc4970d2013-06-07T09:44:26-07:002013-06-07T09:42:11-07:00As indicated by some of the stories appearing under titles posted in today’s TaxProf blog, which continues its broad coverage of the IRS scandal(s) (thank you, Paul Caron!), testimony is emerging from the congressional hearings that at least one IRS...Nonprofit BloggerDevelopments in Controversy Surrounding American Academy of Arts and Sciences Chieftag:typepad.com,2003:post-6a00d8341bfae553ef0192aad9eb79970d2013-06-07T09:15:38-07:002013-06-07T09:15:38-07:00Following up on two previous posts this week, I see that the Boston Globe reports that Leslie Berlowitz, President of the American Academy of Arts and Sciences, will be taking some time off by her own choosing (whether or not...Nonprofit BloggerPennsylvania Perspectives on Nonprofits’ Support of Local Governmentstag:typepad.com,2003:post-6a00d8341bfae553ef0192aace76ac970d2013-06-06T07:55:56-07:002013-06-06T07:55:56-07:00The Pittsburgh Post-Gazette features a story that presents a rather friendly spin on PILOTS and other financial contributions made by Pennsylvania nonprofits, ranging from donations derived from a local church’s vacation Bible school fundraiser for a police canine unit, to...Nonprofit BloggerMassachusetts AG to Question American Academy of Arts and Sciencestag:typepad.com,2003:post-6a00d8341bfae553ef0191030590cf970c2013-06-06T06:47:01-07:002013-06-06T06:47:01-07:00Yesterday, we blogged about a report that Leslie Berlowitz, President of the American Academy of Arts and Sciences, misrepresented that she held a doctoral degree on grant applications filed with the National Endowment for the Humanities, and that she has...Nonprofit Blogger43 Nonprofit Workers Sentenced to Prison in Egypttag:typepad.com,2003:post-6a00d8341bfae553ef019102fc778f970c2013-06-05T10:15:30-07:002013-06-05T10:13:35-07:00The Washington Post reports that an Egyptian court has imposed prison sentences on 43 nonprofit workers, including 16 Americans (one of whom is the son of the United States Secretary of Transportation, Ray LaHood). Only 11 (all of whom are...Nonprofit BloggerAmerican Academy of Arts and Sciences Chief under Scrutinytag:typepad.com,2003:post-6a00d8341bfae553ef019102fb45d0970c2013-06-05T07:47:47-07:002013-06-05T07:41:42-07:00The Boston Globe reports that Leslie Berlowitz, President of the American Academy of Arts and Sciences, misrepresented that she held a doctoral degree from NYU on at least two grant applications filed with the National Endowment for the Humanities. The...Nonprofit BloggerWill the 501(c)(4) Scandal Lead to Tax Reform?tag:typepad.com,2003:post-6a00d8341bfae553ef019102efe3ef970c2013-06-04T07:20:31-07:002013-06-04T07:16:54-07:00The failings of the Internal Revenue Service in its processing of exemption applications, especially those filed by many tea party groups seeking recognition of exempt status under section 501(c)(4) of the Internal Revenue Code, are obviously commanding much attention, including...Nonprofit BloggerNonprofit Hospital Threatens to Stop Admitting Patients Until State Pays Uptag:typepad.com,2003:post-6a00d8341bfae553ef019102efd935970c2013-06-04T07:11:53-07:002013-06-04T07:11:53-07:00Roseland Community Hospital, a 162-bed hospital serving a largely poor population from the South Side and south suburbs of Chicago, is threatening to take no more patients unless the State of Illinois pays the hospital what it claims is due...Nonprofit BloggerMost Recent Nonprofit Advocacy Matterstag:typepad.com,2003:post-6a00d8341bfae553ef019102e76be1970c2013-06-03T11:44:50-07:002013-06-03T11:44:37-07:00The National Council of Nonprofits has issued its June 3 edition of Nonprofit Advocacy Matters. Although several stories appearing in the issue are worthy of following, one especially caught my eye after the topic was suggested to me by fellow...Nonprofit BloggerIdeas for Victim Compensation Fundstag:typepad.com,2003:post-6a00d8341bfae553ef01901cf12fac970b2013-06-03T11:38:37-07:002013-06-03T11:37:23-07:00The outpouring of donations intended to help victims of recent tragedies caused by acts of human violence (for example, in Aurora, Colorado; in Newtown, Connecticut; and at the Boston Marathon), and the issues raised by the management and distribution of...Nonprofit BloggerMayer & Ganahl: Taxing Social Enterprisetag:typepad.com,2003:post-6a00d8341bfae553ef01901ce9365b970b2013-06-02T17:33:09-07:002013-06-02T17:33:09-07:00Joseph Ganahl and I have posted Taxing Social Enterprise, 66 Stanford Law Review (forthcoming 2014). Here is the abstract: The fairly strict divide in the United States between for-profit and nonprofit forms presents a quandary for many entrepreneurs who want...Nonprofit BloggerFaulhaber: Charitable Giving, Tax Expenditures, and the Fiscal Future of the European Uniontag:typepad.com,2003:post-6a00d8341bfae553ef0192aaa7a40b970d2013-06-02T17:32:48-07:002013-06-02T17:32:48-07:00Lilian V. Faulhaber (Boston University) has posted Charitable Giving, Tax Expenditures, and the Fiscal Future of the European Union. Here is the abstract: This paper focuses on several cases decided by the Court of Justice of the European Union in...Nonprofit BloggerColinvaux: Rationale and Changing the Charitable Deductiontag:typepad.com,2003:post-6a00d8341bfae553ef01901ce92a2f970b2013-06-02T17:32:32-07:002013-06-02T17:32:32-07:00Roger Colinvaux (Catholic) has posted Rationale and Changing the Charitable Deduction, 138 Tax Notes 1453 (2013). Here is the abstract: There are two principal rationales for the charitable deduction. Depending upon choice of rationale, some tax reform changes are suggested...Nonprofit Blogger