Court Rejects UTC Rule For Gift to Corporation
Executors lack standing to challenge use of gift to charitable corporation

Senator Who Is Not On Board Has No Fiduciary Duty to Nonprofit
Attorney General would have to show that he controlled day-to-day operations

Court Allows Foundation To Pursue Computer Claim
Computer Fraud and Abuse Act creates private right
to damages and injunctive relief for harm to protected computers

Ready Reference Page No. 110
Top Ten Policies and Practices for Nonprofit Organizations
Increased emphasis on transparency and accountability
requires more formal attention to governance and administration

Issues Notes

Kramer to participate In Planned Giving Course
Talk with the Editor, January 20

To the Point

You have answered several questions about sole member protection for founders of nonprofit organizations.  Would a sole member clause in the bylaws be sufficient?  I recently filed the articles of incorporation that only asked for the 3 initial directors.  Do I need to amend the articles to include sole membership?

Lessons from Litigation

College can’t sue founders of rogue foundation
A nonprofit is a “business” in Pennsylvania after all

Tax Matters

Tax Court denies exemption to sole member corporation
Valuation dispute does not invalidate disclaimer to charity
Incidental rental of facilities costs foundation exempt status

Employment Law

Retaliation claim against director survives motion to dismiss
Title IX claim against National Geographic Society fails
ADEA claim denied for failing to follow internal procedures

Say That Again