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

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

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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

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Volume XXIX, No. 3