Volume XXVIII, No. 4

September 27, 2018

Lead Stories

Criminal Sentence Based On Estimates of Loss, Not Plea

Museum membership seller pocketed cash from sale of memberships, drinks at fundraisers

Improper Selection of Directors Voids Payments for Pastor’s Wife

Bylaws of church were inconsistent with official doctrine and contract could not be validly approved

California May Require Schedule B For Charitable Solicitation Registration

9th Circuit Court reverses two prior trial court decisions and affirms constitutionality of law and application

Ready Reference Page

Private Foundations Must Avoid Self-Dealing

Disqualified persons and foundation managers can be personally liable for excise taxes for certain transactions even where it is clear that the foundation has suffered no loss

Lessons from Litigation

Isn’t bequest of cat and $6000 enough?

Directors’ self-dealing benefit not discharged in bankruptcy

Employment Law

Communications manager and bookkeeper are “employees”

Tax Matters

Hospital’s child care center not exempt

“Personal tax shelter” fails in Tax Court

Illinois Supreme Court upholds tax statute

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.

Subscribe Today

Here's what our readers say about Nonprofit Issues:
Thanks again for your excellent and helpful website - it's a wonderful resource for the non-profit community! --Stephanie H.

Thank you for your informative and keen advice on nonprofit matters. I believe it's a unique and concise place to get answers to this often wispy area called nonprofit. --Richard T.

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

Volume XXVIII, No. 4