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Nonprofit Organizations Law Commons

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Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy 2019 Boston College Law School

Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy

Paul R. Tremblay

This essay represents one of several Case Studies published as the Movement Lawyering Roundtable Symposium by Hofstra Law Review. The Case Studies were developed within a roundtable of movement lawyers, community organizers, and legal ethics experts convened in March, 2018 by the Monroe H. Freedman Institute for the Study of Legal Ethics at Hofstra University’s Maurice A. Deane School of Law. This Case Study addresses the ethical tensions encountered by movement lawyers and community organizers engaged in public interest litigation. The Study consists of three topics, with resulting ethics analyses of the issues that arise in the differing settings ...


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff 2019 American University

Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff

Benjamin Leff

No abstract provided.


Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge 2019 Texas A&M University School of Law

Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge

Terri L. Helge

This article discusses choice of entity issues related to the formation, operation and governance of nonprofit organizations, highlighting the distinctions between charitable organizations formed as charitable trusts and charitable organizations formed as nonprofit corporations. In determining the legal structure for a new nonprofit entity, considerations that need to be taken into account include: (1) ease/speed of formation; (2) limitation of liability for members and directors; (3) financial resources; (4) type and scale of activities to be conducted; (5) governance requirements; (6) capacity to own property and contract; (6) capacity to sue and be sued; (7) liabilities to third parties ...


The Taxation Of Cause-Related Marketing, Terri Lynn Helge 2019 Texas A&M University School of Law

The Taxation Of Cause-Related Marketing, Terri Lynn Helge

Terri L. Helge

With the economy in turmoil, charitable organizations are looking to nontraditional sources of financing to supplement contributions and fee-based revenues. One potentially lucrative source of revenue stems from cause-related marketing. Cause-related marketing is the public association of a for-profit company with a charitable organization to promote the company's product or service in order to raise money for the charitable organization. Introduced almost twenty-five years ago, cause-related marketing has now become a $1 billion a year industry. Cause-related marketing has evolved beyond mere use of a charitable organization's name to an apparent union for the purpose of promoting products ...


Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg 2019 Texas A&M University School of Law

Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg

Terri L. Helge

Excessive compensation paid to nonprofit executives and board members is one of the key issues concerning charitable organizations that garner the attention of the general public and Congress. Charitable organizations may pay reasonable compensation to their directors, executive officers and employees for their services without violating applicable federal tax law or state law. The determination of reasonable compensation depends on several factors – the budget of the organization being the most significant factor. Other factors include the number of employees of the organization, the particular sector of the charitable community served by the organization, the geographic location of the organization, the ...


Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge 2019 Texas A&M University School of Law

Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge

Terri L. Helge

Recently, public confidence in the charitable sector has eroded due to a barrage of media reports on scandals and abuses. The principal parties charged with regulation of the charitable sector, the Internal Revenue Service and state attorneys general, are saddled with bureaucratic constraints that make it difficult to enforce the laws governing the fiduciary responsibilities of charity managers. Substantial reform in the regulation of charitable organizations is necessary to curb the reported abuses that have undermined confidence in the charitable sector.

Some advocate expanding private regulation of the charitable sector to improve enforcement of the fiduciary responsibilities of charitable managers ...


Bringing Candor To Charitable Solicitations, David Adam Friedman 2019 University of Maryland Francis King Carey School of Law

Bringing Candor To Charitable Solicitations, David Adam Friedman

Maryland Law Review

The American public donates a staggering amount of money to nonprofit charities. These charities routinely solicit and receive money from donors for specific, earmarked purposes. Often, however, charities ignore their obligations to use money for these designated uses. In many circumstances, even a seemingly benign redirection of earmarked gifts for other charitable purposes could constitute fraud and misrepresentation.

Breaking the implicit or explicit promise to use money in a designated manner harms donors, charities, and the public. Prospective donors assess the value of charitable donations in a manner similar to the way they value consumer goods and services and can ...


Extra Law Prices: Why Mrpc 5.4 Continues To Needlessly Burden Access To Civil Justice For Low- To Moderate-Income Clients, R. Matthew Black 2019 Washington and Lee University School of Law

Extra Law Prices: Why Mrpc 5.4 Continues To Needlessly Burden Access To Civil Justice For Low- To Moderate-Income Clients, R. Matthew Black

Washington and Lee Journal of Civil Rights and Social Justice

Whether alternative business structures might improve access to justice for low- to moderate-income clients remains a contentious matter.8 Because alternative business structures are generally unavailable, lawyers rely on 501(c)(3) non-profit status and sliding-scale fee structures to reach an underserved market of low-to moderate-income clientele. Nevertheless, use of a sliding- scale fee structure is rare—perhaps because it fails to maximize law firm profits. A sliding-scale fee structure also does not assist clients who need legal services, but do not qualify for LSC-funded programs and are unable to pay even a portion of subsidized legal fees.

This Note ...


“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney 2019 Brooklyn Law School

“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney

Brooklyn Journal of International Law

The landscape of cultural property and cultural heritage discourse is continually evolving, and the traditional means of regulating disputes must not only be adapted to the current climate but proactively address foreseeable future concerns. This Note explores the Republic of Turkey’s increasing litigiousness with regard to its reparation claims and, further, considers the notion of culture as geographic boundaries transform over the course of time. This Note will analyze the leading international cultural property treaty, the 1970 UNESCO Convention, and recommend UNESCO adopt two mandates to curb the chilling effect current litigation has had on the preservation and dissemination ...


When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer 2019 Notre Dame Law School

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer

Journal of Legislation

Beginning in the 1990s and continuing today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include under reporting of political activity in government filings, fly-by-night organizations that exist ...


Keynote Address, Sammy Rangel 2019 Life After Hate

Keynote Address, Sammy Rangel

University of Michigan Journal of Law Reform

The following is a transcription of Mr. Rangel’s keynote address presented at the University of Michigan Journal of Law Reform Symposium, Alt Association: The Role of Law in Combating Extremism on November 17, 2018, at the University of Michigan School of Law. The transcript has been lightly edited for clarity.


Legal Accountability And Nonprofit Governance: An Exploratory Quantitative Study Of Board Member And Executive Knowledge Of Fiduciary Duties, Crystal Trull 2019 University of San Diego

Legal Accountability And Nonprofit Governance: An Exploratory Quantitative Study Of Board Member And Executive Knowledge Of Fiduciary Duties, Crystal Trull

Dissertations

United States nonprofits are governed by boards of directors who have legal responsibilities based on the fiduciary duties of care, loyalty, and obedience. Boards, along with the chief executive, are held responsible to fulfill these standards which are designed to hold nonprofits legally accountable to carry out their tax exempt purpose by using organizational resources for the intended purpose, avoid conflict of interest, and ensure compliance. However, despite this weighty responsibility and the voluntary nature of nonprofits, no standardized process exists to educate nonprofit leaders about their legal responsibilities.

While governance is a key area of nonprofit research, there is ...


The New Activist Non-Profits: Four Models Breaking From The Non-Profit Industrial Complex, Michael Haber 2019 Maurice A. Deane School of Law, Hofstra University

The New Activist Non-Profits: Four Models Breaking From The Non-Profit Industrial Complex, Michael Haber

University of Miami Law Review

Twenty-first century activists—inspired by recent social movements and criticisms of the “non-profit industrial complex”—have increasingly sought to avoid pursuing their activism through the hierarchical, professionally managed non-profit corporations that have been the norm for social justice organizations since the 1970s. While many of these activist groups have chosen to remain unincorporated, some activists have been experimenting with new, innovative structures for non-profit organizations, structures that aim to better align activists’ organizations with their values. This Article presents four models of activist non-profits: (1) sociocratic non-profits, (2) worker self-directed non-profits, (3) hub-and-spoke counter-institutions, and (4) swarm organizations. It describes ...


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Reforming The Regulation Of Political Advocacy By Charities: From Charity Under Siege To Charity Under Rescue?, Adam Parachin 2019 Western University

Reforming The Regulation Of Political Advocacy By Charities: From Charity Under Siege To Charity Under Rescue?, Adam Parachin

Adam Parachin

A newly elected liberal federal government in Canada has pledged to reform the legal distinction between charity and politics. This paper provides context to this reform initiative, linking it to a controversial political activities audit program funded by the former conservative federal government. It identifies three distorting ideas about charity—that charity can be understood as a tax expenditure, economic or neutral concept—that should be eschewed in the reform process. It also identifies three characteristics of charity—the capacity of charities for thought leadership, the pervasiveness of messaging in charitable programming and the distinctiveness of charity and government—that ...


Law School News: Are You Experienced? 01-18-2019, Michael M. Bowden 2019 Roger Williams University School of Law

Law School News: Are You Experienced? 01-18-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.


Rwu Law News: The E-Newsletter Of Roger Williams University School Of Law January 2019, Roger Williams University School of Law 2019 Roger Williams University

Rwu Law News: The E-Newsletter Of Roger Williams University School Of Law January 2019, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.


When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Histoshi Mayer 2019 Notre Dame Law School

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Histoshi Mayer

Journal Articles

Beginning in the 1990s and continuing to today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble ever more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include underreporting of political activity in government filings, fly-by-night organizations that ...


Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff 2019 The Catholic University of America, Columbus School of Law

Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff

Scholarly Articles and Other Contributions

The article identifies two goals of the charitable giving tax incentives: promoting actual charitable work and fostering a strong culture of charitable giving with broad participation. The recent increase to the standard deduction and the rise of donor-advised funds compromise both goals. The article outlines reform proposals to bolster the charitable sector, including expanding the giving incentive to all taxpayers in the form of a credit (subject to a giving floor), allowing some tax benefits to DAF donors upon contribution but delaying the income tax deduction until DAF funds are released from advisory privileges, closing loopholes that enable foundations and ...


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