December 1, 2013 - January 31, 2014

Lead Stories

Bankruptcy Trustee May Void Gift If over 15% of Donor’s Income

Circuit Court of Appeals reverses District Court which had allowed recovery only of excess over 15%

Nonprofit Benefits Administrator Can’t Spend Funds on Union Election

Court says action violated articles of incorporation, bylaws, and policy against use of public funds for private benefit

Members May Call Special Meeting Without Asking Secretary to Send Notice

Court says bylaws permit direct action for members to call special meeting to oust directors

Ready Reference Page No. 127

IRS Proposes New Regulations For 501(c)(4) Social Welfare Organizations

Attempt to define “candidate-related political activity” leaves key issues unresolved, draws fire from left and right

Issue Notes

To the Point

Should employee use credit card for other business?

Our church has an employee who also works for another nonprofit organization. He frequently uses our church credit card to make purchases for this other nonprofit, which later reimburses the church. Is this considered a legal practice?

Lessons from Litigation

Family of donor can’t prevent density of development

Tax Matters

Advocate for student loan rights denied (c)(3) exemption

Employment Law

Nonprofit orchestra musicians are independent contractors

Teacher receiving “stipend” for work abroad is volunteer

April Webinar

IRS Form 990: Public Relations Opportunity or Trap for the Unwary?

Wednesday, April 9, 2025
1:30-3:00 PM ET

Because Form 990 tax information returns are instantly available to anyone anywhere at any time on the Internet, they can be a nonprofit organization's most important public relations document.

They can also be traps for the unwary that lead to confusion, serious adverse publicity, media inquiries, and governmental sanctions.

This session will explore the full (long form) Form 990 from the perspectives of the organization, a potential donor or employee, and a regulator. It will discuss the most common errors and best practices for using the Form as a tool to further the organization's mission.

Learn more and register

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

New Subscribers can have full access to the entire website and all editions for 3 months for only $17.95.

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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.
Download the full report free

YOUR ONE-STOP PLACE FOR NONPROFIT LAW YOU NEED TO KNOW

December 1, 2013 - January 31, 2014