Volume XXIX, No. 3

July 25, 2019

Lead Stories

Members Lose Standing to Sue When They Withdraw, Start Competitor

Court finds requirement for continuous membership, absence of conflict of interest, to pursue derivative action

Student Claims Dismissed Against College For Fraud, Breach of Duty, Breach of Contract

Court says students failed to show duties owed to them when College abruptly closed for financial reasons

Does Potential Beneficiary Have Standing To Contest Administration of Trust?

Australian “branch church” of Christian Science denied standing to contest administration of Mary Baker Eddy’s testamentary trust

Ready Reference Page

Outflanking Foundations’ Public Charity Defense

Private foundations may make grants to groups which are not public charities if they exercise "expenditure responsibility" in approving, monitoring grants

Lessons from Litigation

Federal court dismisses UPMIFA case

Administratively dissolved foundation can’t inherit bequest

PA court upholds validity of event release

Employment Law

Organization lacks standing on discrimination claim

Employees may collect overtime for sleeping on the job

Tax Matters

Estate tax deduction may be reduced by subsequent events

IRS recognizes Internet as means of communication

Appeals Court affirms denial of $33 million gift deduction

Cost to repair crucifix not deductible by evangelist

May Webinar

Getting Beyond a
Semi-Functional Board
Wednesday, May 14, 2025
1:30-3:00 PM ET

Do you have a rockstar board?

Or does it limp along listlessly performing the minimum necessary to keep the organization going? Pushed by the CEO because no one on the board wants to be responsible for leadership.

Most boards are somewhere in between. Functional perhaps, but not fully functional. More like what you would call semi-functional.

This webinar will help you get beyond a semi-functional board. By acting intentionally at every step of the governance process, you can improve your organization’s capacity, resilience and effectiveness.

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

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SAY THAT AGAIN?

April 21, 2025

Those old enough to remember what it meant to say a story appeared “above the fold” on the front page of a newspaper may appreciate this story. People used to want to place stories above the fold because readers would at least glance at the story in the top half of the page that was visible when they picked up the paper before they looked at stuff that was below the fold and not immediately visible.

The printed version of the Philadelphia Inquirer had a four column picture and article about Pope Francis on the day after Easter that was written and printed before the Pope had died but seen by morning readers after his death had been widely reported. The fold divided the two-line headline so only the top line was visible. The top line said: “Pope meets Vance, then”

We can only imagine what readers were thinking before they flipped the page to read: “decries ‘the logic of fear’”

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

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Volume XXIX, No. 3