Volume XXXII, No.3

August 22, 2022

Lead Stories

Court Denies Deduction for DAF Gift For Lack of Adequate Acknowledgement

Substantiation letter failed to state that recipient had “exclusive legal control” over funds

NRA Loses Counterclaims Against NY Attorney General

Court dismisses claims that investigation is unconstitutionally retaliatory or selective

Is Federal Sentence Enhanced For Exec’s Theft from Charity?

Seventh Circuit remands case to trial court to decide how to interpret federal sentencing guidelines

Descendant of Enslaved People May Sue Harvard for Emotional Distress

Appellate court says university had duty to deal with ancestral issues, but dismisses claims for property rights in degrading daguerreotypes

Ready Reference Page

Preparing Minutes of Board Meetings Is Usually More Art Than Science

Minutes document formal Board actions and provide collective journal of corporate history

Lessons From Litigation

Nonprofit has standing but loses claims

Court may tell church to hold new election

Bank may close account of “Muslim nonprofit”

Does statute of limitations apply to removal of director?

Employment Law

Court says “not so fast” on claim of ministerial exemption

Ecclesiastical abstention applies to defamation case

Tax Matters

Court affirms denial of sales tax exemption

990-N filers must use new sign-in process

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 XXXII, No.3