Nonprofit Issues

Volume XXXIV, No. 5

December 19, 2024

Lead Stories

Appeals Court Sets Standards For (c)(4) Social Welfare Groups

“Substantial” nonqualifying activity prevents exempt status; if followed, ruling could revolutionize political world

University Enjoined from Investigating Trustee Until It Advances Expenses for Trustee’s Defense

Court enjoins Penn State from continuing investigation of trustee without advancing legal fees under indemnification bylaw

Bank Trustee of Charitable Trust Breaches Duty of Trust to Beneficiary

Absent evidence to the contrary, commercial loan between trustee and beneficiary of trust was presumptively fraudulent

DAF Assets Rise Almost 10% in 2023, But Contributions to DAFs Drop 21%

Total number of funds, payout rate, and value of grants remain essentially the same in National Philanthropic Trust report

Lessons from Litigation

Volunteer not protected against intentional acts

What is “nonprofit” educational institution under Higher Ed Act?

Churches may now incorporate in West Virginia

Adverse possession overcomes deed restrictions

‘Rule of lenity’ prevails again

Member of dissolved Lodge lacks standing to contest

Employment Law

Does employee have FMLA claim in takeover RIF?

How much of fundraiser’s compensation is “wages”?

Tax Matters

University endowment tax receipts rise again

Religious retreat denied real estate tax exemption

Taxpayer denied charitable deduction for inadequate substantiation

January Webinar

Bylaws: The "Constitution" of Nonprofits - The Art and Science of Making Them Work
Wednesday, January 15, 2025
1:30-3:00 PM ET

Do you have nonprofit bylaws that work?

Well-written and formulated bylaws help shape power relationships within a nonprofit organization, provide unambiguous procedures to prevent disputes, and reduce the risks of litigation. Bylaws should provide answers, not raise questions. Come with questions and leave with clarity and confidence in being able to recognize a workable document.

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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

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

Nonprofit Issues

Volume XXXIV, No. 5

Appeals Court Sets Standards For (c)(4) Social Welfare Groups

University Enjoined from Investigating Trustee Until It Advances Expenses for Trustee’s Defense

Bank Trustee of Charitable Trust Breaches Duty of Trust to Beneficiary

DAF Assets Rise Almost 10% in 2023, But Contributions to DAFs Drop 21%

Volunteer not protected against intentional acts

What is “nonprofit” educational institution under Higher Ed Act?

Churches may now incorporate in West Virginia

Adverse possession overcomes deed restrictions

‘Rule of lenity’ prevails again

Member of dissolved Lodge lacks standing to contest

Does employee have FMLA claim in takeover RIF?

How much of fundraiser’s compensation is “wages”?

University endowment tax receipts rise again

Religious retreat denied real estate tax exemption

Taxpayer denied charitable deduction for inadequate substantiation

Sign-up for our weekly Q&A; get a free report on electioneering

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Nonprofit Issues

Volume XXXIV, No. 5

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