February 16-28, 2005

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February 16-28, 2005

Independent Sector Seeks Comments on Ideas To Strengthen Governance and Accountability
Work Groups and Expert Advisory Group offer comments on draft proposals of Senate Finance Committee

Court Adopts “Multi-Factor Approach” To Determine Standing in Charity Case
Hershey School Alumni Association is permitted to challenge action of state Attorney General under expanded analysis of factors

IRS Reiterates Right of Foundations To Support Lobbying by Public Charities
Responds with helpful answers to questions about using legislative activity as a means of reaching philanthropic goals

Behind the Numbers
In-Kind Contributions: How to Account For Them Correctly
By Eric Fraint
Your Part-Time Controller, LLC

Issues Notes

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Thursday with the Editor, February 24

To the Point

We are in the process of updating our by-laws. Is there a specific procedure we must follow by state/federal law to do this?

Lessons from Litigation

Action taken by improperly elected Board is a nullity and ineffective to extinguish easements

Tax Matters

Budget proposes tax- free IRA withdrawals for charity; new tax on investor-owned life insurance benefits
Court says 501(c)(3) church is religious society, not eligible for broader “public use” exemption

Employment Law

Employee harassed by Board Co-Chair did not show hostile work environment
Trooper injured in charity softball game is eligible for workers’ compensation

Say That Again?

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November Webinar

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Wednesday, November 20, 2024
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PA Bar Institute

Don Kramer's annual what's new and what's hot in nonprofit law. The presentation included discussion of:

* Federal tax law cases, including one to invalidate the requirement for Schedule B on the annual Form 990 for charities and one to challenge the prohibition on electioneering and substantial lobbying, and the request to require demographic information on boards of large public charities on the Form 990.
* Challenges to higher education, including federal taxes, unionization, new Title IX regulations, name, image and likeness issues, and challenges to diversity, equity and inclusion programs.
* Status of the new annual report requirement for Pennsylvania nonprofit corporations.
* Updates on charitable solicitation registration issues.
* Standing issues.
* Special issues with charitable trusts, including one holding that many minor breaches of fiduciary duty can add up to a significant breach of duty.
* Other interesting cases, including one holding that donor lists are not trade secrets subject to protection from use by a former fundraiser.

Buy now a nd listen at your convenience

Nonprofit bylaw review

Don Kramer will review and comment on your own current or proposed bylaws

Do your Bylaws reflect the way you actually operate? Do they protect the interests of those who should be protected? Do they spell out clearly how to deal with governance issues? Or do they create uncertainty for those who have to implement them?

Most nonprofits don't spend a lot of time looking at their Bylaws until there is a question or a dispute. That's when you need bylaws that are clear and unambiguous, so your questions on how to proceed are already answered. That's when bad bylaws can lead to unnecessary controversies or even costly litigation. Nonprofit Issues editor Don Kramer will review your current or proposed Bylaws to see if they work for you.

Learn more

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SAY THAT AGAIN?

October 29, 2024

Marketers love to make their prospects feel special. But they sometimes don’t seem to want you to think about what they say to do it.

I received two items recently that made me wonder what they were thinking.

I got a package of discount coupons in the mail that touted a “specially curated” set of offers. I thought they might have my personal interests at heart until I saw it was addressed to “Resident.”

I also got a text message saying that “Kellyanne Conway wants YOU and only YOU to know what the latest polling shows” about the Presidential election. I could click the link to read the “exclusive” memo.

And I will be the only one to know? Really? Do they really think the recipients are that stupid?

See our "Say That Again" collection

Special Report Available

Increasing Gender Diversity on the Boards of Nonprofit Eds and Meds: Why and How to Do It

This report provides a rare inside view on barriers women face to selection and success that are particular to nonprofit organizations and makes specific recommendations on how to improve the gender ratio.
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February 16-28, 2005

February 16-28, 2005