| June 2024 |
Ruth M. Madrigal |
Outline of Some Thoughts on the Inflation Reduction Act (IRA) Clean Energy Tax Credits and Application to Tax Exempt, Tribal and Government Organizations |
| April 2024 |
Mark E.Chopko |
STOP THE PRESSES: Catholic Charities Agency Denied Religious Tax Exemption! |
| February 2024 |
John Sare |
Standing Through a Pandemic: A Tale of Sex, Religion, Guns, Election Denial, Paul Newman, Golf & Donor Advised Funds |
| December 2023 |
Roger Colinvaux |
Nonprofit Transparency Versus Associational Rights: Information Reporting in the Internet Age |
| October 2023 |
Ricardo A. Castro |
Affirmative Action, Foundation Grant-Making, and the First Amendment: What Might It All Mean? |
| June 2023 |
Jill S. Manny |
UNBASHING THE DAF |
| April 2023 |
Adelbert L. Spitzer |
Nonprofit Trustees: Duty Calls! (But to whom do we report?) |
| February 2023 |
Philip Hackney |
Public Good Through Charter Schools? |
| December 2022 |
Lloyd Mayer |
NATURAL LAW AND WHAT IT MEANS TO BE CHARITABLE |
| October 2022 |
Marcus S. Owens |
HOSPITALS AND UBTI: A TANGLED TALE OF PARADIGM SHIFTS |
| June 2022 |
James J. Fishman |
Academic Freedom and Tenure—Going… Going… Gone? Abstract, Paper
|
| April 2022 |
Benjamin Leff |
Charity Law and “Dangerous” Financial Products: The Benefits of Charitable Income-Share Agreements |
| February 2022 |
Daniel L. Kurtz |
Outsourcing the Board |
| December 2021 |
Catherine E. Livingston |
Taming the Commerciality Doctrine |
| October 2021 |
Dana Brakman Reiser |
Reforming Tax Regulation to Encourage Foundation Mission-Related Investment |
| June 2021 |
Suzanne Ross McDowell |
IRS Schedule B Before the Supreme Court: What’s at Stake? |
| April 2021 |
Miriam Galston |
WHEN SHOULD TAX-EXEMPT GROUPS BE CONSIDERED POLITICAL COMMITTEES?
|
| February 2021 |
Celia Roady |
Racial Injustice: Does the Public Policy Doctrine Limit the Charitable Sector’s Response?
|
| December 2020 |
Sean Delany |
When No Good Deed Goes Unpunished: Who Should Bear Liability To Third Parties Arising from Grant Making?
|
| October 2020 |
Terence Dougherty |
Letitia James v. NRA: Is Dissolution an Appropriate Solution?
|
| February 2020 |
Nishka Chandrasoma |
Dear Prudence: Impact Investing Through a Fiduciary Lens |
| October 2019 |
John Sare |
Perpetual Plaintiffs, Noxious Naming, and a Charitable Quandary
LEGAL ISSUES IN MUSEUM ADMINISTRATION 2019 MORALITY AND MUSEUMS: AN OVERVIEW
|
| June 2019 |
Mark E. Chopko |
Consideration of a Broader Duty: Arguments about Obedience and Conflicts in Mission-centric Nonprofits
|
| April 2019 |
Philip Hackney |
DARK MONEY DARKER? AN EXAMINATION OF THE IRS CHOICE TO END THE COLLECTION OF DONOR INFORMATION ON FORM 990
|
| February 2019 |
A.L.(Lorry) Spitzer |
The Nonprofit Sector 2020 – A New Vision or The Operation and Regulation of Nonprofit Organizations
|
| December 2018 |
Jill S. Manny |
SPORTS AS RELIGION IN THE INTERNAL REVENUE CODE:
The Exemption for Amateur Sports Organizations
|
| October 2018 |
Ricardo A.Castro |
Bob Jones and Obergefell: A Perfect Marriage |
| June 2018 |
Lloyd Mayer |
The Promise and Perils of Using Big Data to Regulate Nonprofits in the United States |
| April 2018 |
Marcus S. Owens |
Unfinished Business |
| February 2018 |
James J. Fishman |
Rethinking Riley: Applying Commensurate and Intermediate Scrutiny Standards to Judicial Evaluation of Charitable Solicitation Regulation - Cover Letter & Paper |
| December 2017 |
Benjamin Leff |
What Should an IRS Safe Harbor for 501(c)(3) Campaign Speech Look Like? |
| October 2017 |
Beverly M. Wolff |
College, University, City, and State Museums; who owns the Art? And, are there ways to ensure that the Art is not sold out from under the Museum by its associated College, University, City, or State? And/or can the Museum itself sell Art for purposes other than buying Art? |
| June 2017 |
Gail Aidinoff Scovell |
Supporting Civil Society: Giving Defense of Human Rights Meaning as an Independent Charitable Purpose |
| April 2017 |
Lloyd Mayer |
Globalization Without A Safety Net: The Challenge Of Protecting Cross-Border Funding Of NGOs |
| February 2017 |
Peter Swords |
We Can’t Tax Everything: A Final Defense for the Charitable Contribution Deduction |
| December 2016 |
Catherine E. Livingston |
Tax Exemption for Health Care Providers: Problems with the Community Benefit Standard |
| October 2016 |
Celia Roady |
Treatment of DAF Grants for Purposes of the Public Support Test: A Problem in Search of a Solution – or Not? |
| June 2016 |
Dana Brakman Reiser |
The Holy Grail of Retail Investment |
| April 2016 |
Suzanne Ross McDowell |
The Warhol Next Door: A Tax Policy Analysis |
| February 2016 |
Harvey P. Dale |
Controlling Donor Intent |
| December 2015 |
Sean Delany & Jeremy Steckel |
Pay for Success Programs and the Private Benefit Doctrine |
| October 2015 |
Daniel L. Kurtz |
Managing Conflicts of Interests? |
| June 2015 |
Robert Atkinson |
Tax Favors for Philanthropy: Should Our Republic Underwrite De Tocqueville's Democracy? |
| April 2015 |
Bonnie S. Brier |
Rethinking the Form 990-T |
| February 2015 |
Terence Dougherty |
Advocacy Organizations Under Fire: A Search for Disclosure Standards that Balance Transparency and Privacy |
| December 2014 |
Roger Colinvaux |
The Charitable Deduction in the 114th Congress |
| October 2014 |
Adelbert L. Spitzer |
Are Student-Athletes Winning Their Battles But Losing the (Tax) War? |
| June 2014 |
Garry W. Jenkins |
GOVERNANCE BY WALL STREET: The Nonprofit Boardroom's Quiet Revolution |
| April 2014 |
Mark E. Chopko |
Saving Private Personage |
| February 2014 |
Miriam Galston |
Standing To Challenge Regulations Implementing 501 (c)(4) |
| December 2013 |
James J. Fishman |
What Went Wrong: Prudent Management of Endowment Funds and Imprudent Endowment Investing Policies |
| October 2013 |
John G. Simon |
Untitled |
| June 2013 |
Rochelle Korman |
It Was Bound To Happen-Suggestions For Afterwards.... |
| April, 2013 |
Marcus S. Owens |
The Contours Of Enforcement: How The IRS Might Address Tax Compliance Under Section 501(C)(4) |
| February, 2013 |
Evelyn Brody |
Change Of Charitable Purpose: Who Decides And What Standard Applies?" |
| December, 2012 |
Victoria B. Bjorklund |
The 11th Commandment: Honor Thy Obligations The Reed Foundation, Inc. V. Fdr Four Freedoms Park, LLC
Exhibits A through E |
| October, 2012 |
Beverly M. Wolff |
Museums and Other Collecting Nonprofits and "The Public Trust" |
| June, 2012 |
Gail Adinoff Scovell |
Naming Rights: Avoiding The Dead Hand Without Sacrificing Institutional Integrity |
| April, 2012 |
Jonathan A. Small |
Thoughts on Pitfalls to be Avoided and Concerns to be Considered in Drafting Legislation and Regulations Affecting Nonprofits |
| February, 2012 |
Lloyd Mayer |
Nonprofits, Speech, and Unconstitutional Conditions |
| December, 2011 |
Peter Swords |
How Should Nonprofit Executive Compensation Be Thought About? |
| October, 2011 |
Celia Roady |
New Social Enterprise Vehicles: Implications For Private Foundations |
| June, 2011 |
Suzanne Ross McDowell |
Member Benefits and Royalty Transactions: Unanswered Questions |
| April, 2011 |
Harvey P. Dale & Victoria B. Bjorklund |
Evolution, Not Revolution: A Legislative History of the New York Prudent Management of Institutional Funds Act |
| December, 2010 |
Sean Delany |
Masters of Servants? A Portrait of Corporate Officers in Community-Based Organizations |
| October, 2010 |
Rob Atkinson |
Philanthropy’s Future: Questioning Today’s Orthodoxies, Re-Affirming Yesterday’s Foundations |
| June, 2010 |
S. Andrew Schaffer |
The Fourth Amendment on Campus: Some Issues Regarding Student and Faculty Privacy |
| February, 2010 |
Daniel L. Kurtz |
Almost All |
| February, 2010 |
Bonnie S. Brier |
The New Governance Project of the Exempt Organizations Division of the Internal Revenue Service |
| December, 2009 |
Miriam Galston |
When Statutory Regimes Overlap: DoesWisconsin Right to LifeMake the 501(c)(3) Campaign Prohibition Unconstitutional? |
| October, 2009 |
Garry W. Jenkins |
Who's Afraid Of Philanthrocapitalism? |
| October, 2009 |
Marion R. Fremont-Smith |
Federal And Laws Regulating Conflicts Of Interest And Their Application To Artist-Endowed Foundation |
| February, 2009 |
Evelyn Brody and John Tyler |
Respecting Private Foundation Autonomy: How Public is Private Philanthropy? |
| December, 2008 |
Mark E. Chopko |
Getting Religion (and Making Sure the Courts Get It, Too!) |
| October, 2008 |
Susan D. Brown |
From Rags to Riches? Rethinking the Charitable Contribution Deduction for Donations of Used Clothes and Furnishings |
| June, 2008 |
Robert E. Atkinson |
Rediscovering the Duty of Obedience: Toward a Trinitarian Theory of Fiduciary Duty |
| April, 2008 |
Marcus C. Owens |
Charities and Governance: Should the IRS be Challenged? |
| February, 2008 |
John G. Simon |
The Widow's Mites and Other Aspects of Distributive Justice and the Tax Treatment of Charity |
| December, 2007 |
Rochelle Korman |
A Consideration (Yet Again) of the Constraints on Political Campaign Intervention Activities of Section 501(c)(3) Organizations |
| |
|
Attachment 1: Rev. Rul. 2007-41, 2007-25 I.R.B (June 18, 2007) |
| October, 2007 |
Robert A. Boisture |
Criteria for Granting and Withdrawing Charitable Tax Status: Exploring the Appropriate Analytic Framework |
| June, 2007 |
James J. Fishman |
Old Wine in New Bottles? |
| April, 2007 |
Victoria B. Bjorklund |
Robertson v. Princeton - Perspective and Context |
| February, 2007 |
Beverly M. Wolff |
Possible Nonprofit Policies and Management Decisions For Dealing with a Staff Member's Indictment and/or Conviction of a "Work Related" Crime |
| |
|
Attachment 1: Who Owns the Past? |
| |
|
Attachment 2: Delaware Section 145 |
| |
|
Attachment 3: Nonprofit Code |
| |
|
Attachment 4: California Corporations Code |
| December, 2006 |
Gail Aidinoff Scovell |
Disclosure of Confidential Information by Directors: Is There a Duty of Confidentiality and Should There Be? |
| |
|
Attachment 1: Form 8-K filed by Hewlett Packard |
| October, 2006 |
Jonathan A. Small |
Should the Executive Director of a Nonprofit Serve on its Board? |
| |
|
Attachment 1: Survey Summary |
| |
|
Attachment 2: NPCC on Board Survey |
| |
|
Attachment 3: ExxonMobile Proxy Statement |
| June, 2006 |
Peter Swords |
The Nationalization of Nonprofit Governance Rules: A Good or Lousy Idea? |
| April, 2006 |
Laura B. Chisolm |
Paper 1: Uniform Supervision of Trustees for Charitable Purposes Act 1954 |
| |
|
Paper 2: State Oversight of Charitable Organizations: Is There Space for NCCUSL? |
| February, 2006 |
Harvey P. Dale |
Prudence Perverted: Politics, Perceptions, and Pressures |
| December, 2005 |
Miriam Galston |
Social Welfare Organizations' Electoral Activity: How Much is Too Much? |
| October, 2005 |
Antonia M. Grumbach |
State Regulation of the Internal Affairs of Foreign Not-for-Profit Corporations: An Exploratory Discussion |
| June, 2005 |
Evelyn Brody |
The Charity in Bankruptcy and Ghosts of Donors Past, Present, and Future |
| April, 2005 |
Celia Roady |
Ancillary Joint Ventures: An Answer (At Last) and More Questions |
| February, 2005 |
Sean Delany |
Disclosure Regulation of Indirect Lobbying by Charitable Organizations: A Reassessment, with Possible Approaches for Reform |
| December, 2004 |
Marcus Owens |
Charity Oversight: An Alternative Approach |
| October, 2004 |
Daniel L. Kurtz |
Sanctions and Enforcement: Federal and State Laws |
| June, 2004 |
James J. Fishman |
Governmental Encouragement of Philanthropy in a Time of Crisis: 1601 - The Past as Prologue? |
| April, 2004 |
S. Andrew Schaffer |
Do United States Laws Prohibiting Discrimination on the Basis of Disability Apply to Study Abroad Programs? |
| February, 2004 |
John G. Simon |
The Gnarled Roots of Nonprofit Law Part 1, Part 2 |
| December, 2003 |
Evelyn Brody |
Background Information for October 2003 Meeting on Project Principles of the Law of Nonprofit Organizations |
| October, 2003 |
Rochelle Korman |
Preliminary Thoughts on Modifying Expenditure Responsibility Requirements for Private Foundations and Importing an Expenditure Responsibility-Type Regime for International Grantmaking Activities of Public Charities: IRS Announcement 2003-29, the Treasury Department Anti-Terrorist Voluntary Guidelines and a Risk-Based Analysis |
| June, 2003 |
Harvey J. Goldschmid |
No paper |
| April, 2003 |
Victoria B. Bjorklund |
Overseas Grantmaking in the Face of Anti-Terrorist Financing Initiatives |
| February, 2003 |
Evelyn Brody |
Whose Public? Parochialism and Paternalism in State Charity Law Enforcement |
| December, 2002 |
Marion R. Fremont-Smith |
Excerpt from Government Regulation of Nonprofit Fiduciaries |
| October, 2002 |
Beverly M. Wolff |
Nonprofit Governance: A Practical Consideration of Possible Structures For Good Governance When Nonprofits Expand their Activities |
| June, 2002 |
Mark Chopko |
Guest speaker, no paper |
| April, 2002 |
Jonathan A. Small |
On the Ground: Nonprofit Governance - Theory Meets Reality - An Executive Director's Perspective |
| February, 2002 |
Peter Swords |
Pluralism as a Public Good |
| December, 2001 |
Laura Chisolm |
Lining Up the Pieces of the Jurisdictional Puzzle, or What's Subsidy Got to Do With It? |
| October, 2001 |
Harvey P. Dale |
Reflections on Inurement, Private Benefit, and Excess Benefit Transactions |
| June, 2001 |
Miriam Galston |
Express Advocacy in the Post McCain-Feingold World |
| April, 2001 |
Gail Aidinoff Scovell |
Corporate Sponsorship under Section 513(i) or 3 Months in the Life of a General Counsel |
| February, 2001 |
Marcus Owens |
Politicians, Nonprofits, and Opportunities for Personal Enrichment |
| December, 2000 |
Antonia M. Grumbach |
What Can We Spend? The Use of Appreciation on Endowment Funds |
| October, 2000 |
Harvey J. Goldschmid |
Tentative Thoughts on Socially Responsible Investing by Universities |
| June, 2000 |
Robert Atkinson |
Problems with Presbyterians: Prolegomena To a Theory of Voluntary Associations and the Liberal State |
| April, 2000 |
Daniel L. Kurtz |
October 1999 Decision of Surrogate Preminger in Surrogate's Court, New York County |
| February, 2000 |
James J. Fishman |
Tenure and Its Discontents: The Worst Form of Employment Relationship Save All of the Others |
| December, 1999 |
S. Andrew Schaffer |
Unionizing Activity in the Academy: Two Recent Developments |
| October, 1999 |
Catherine E. Livingston |
The Worthy Tax Expenditure |
| June, 1999 |
J. David Seay |
The For-Profitizing of the Nonprofit Sector: Corporate-Type Boards and the Gyroscope of Governance |
| April, 1999 |
John G. Simon |
The Regulation of American Foundations: Looking Backward at the Tax Reform Act of 1969 - and - Thoughts About Expanding The Voluntas Piece for the October Paper |
| February, 1999 |
Rochelle Korman |
Demystifying Program-Related Investments |
| December, 1998 |
Evelyn Brody |
Charities in Tax Reform: Threats to Subsidies Overt and Covert |
| October, 1998 |
Victoria B. Bjorklund |
Donor Advised Funds: What Should be Next? |
| June, 1998 |
James J. McGovern |
Regulation of the Voluntary Sector in the New Millennium |
| April, 1998 |
Marion R. Fremont-Smith |
Research Proposal For Study of the Accountability of the Philanthropic Sector |
| February, 1998 |
Beverly M. Wolff |
Conflicts of Interest on Nonprofit Boards: The Law and Institutional Policy |
| December, 1997 |
Jonathan A. Small |
Some Thoughts on the Unrelated Debt-Financed Income Provisions of the Unrelated Business Income Tax |
| October, 1997 |
Peter Swords |
Form 990 as a Tool for Positive Accountability |
| June, 1997 |
Laura Chisolm |
Newt's $300,000, 501(c)(3) Blues: Theme and Variations |
| April, 1997 |
Miriam Galston |
Charitable Contributions and Bankruptcy |
| February, 1997 |
Harvey P. Dale |
No paper |
| December, 1996 |
Antonia M. Grumbach |
Fundamental Changes in Charitable Corporations: What Public Interest Standard Should Apply? |
| October, 1996 |
Daniel L. Kurtz |
The Business Judgment Rule |
| June, 1996 |
Harvey J. Goldschmid |
Selling Off the Nation's Nonprofit Health Care Institutions: A Scandal in the Making |
| April, 1996 |
Robert A. Boisture |
Documents on the state role in regulating conversion of non-profit health care entities to for-profit status - Part 1 Part 2 |
| February, 1996 |
James J. Fishman |
The Close Nonprofit Corporation |
| December, 1995 |
Margaret Marshall |
|
| October, 1995 |
Doug Mancino |
No paper |
| June, 1995 |
S. Andrew Schaffer |
Some Reflections on the Liability of Universities for Sexual Harassment |
| April, 1995 |
John G. Simon |
|
| February, 1995 |
J. David Seay |
J. David Seay Mandating Nonprofit Board Composition: Short-Cut to Accountability or Dead-End Street? |
| December, 1994 |
Harvey P. Dale |
Foreign Charities |
| October, 1994 |
James McGovern |
No paper |
| June, 1994 |
Rochelle Korman |
Section 502 and the Primary Purpose Test: Who's on First |
| April, 1994 |
Marion R. Fremont-Smith |
Current Proposals for Public Charity Intermediate Sanctions |
| February, 1994 |
Beverly M. Wolff |
Tax Exempt Organizations: What is Excessive and What is Reasonable Compensation? |
| December, 1993 |
Jonathan A. Small |
Stealth Taxation: The Use of Hidden Taxes to Impair Tax Exemption for Nonprofits |
| October, 1993 |
Peter Swords |
High Nonprofit Executive Salaries: Are They "Excessive?" |
| June, 1993 |
Laura Chisolm |
The IRS and the UCC: Traveling Down a Crooked Path |
| April, 1993 |
Miriam Galston |
The Meaning of Charity: One Definition or Two? |
| February, 1993 |
Antonia M. Grumbach |
Between Scylla and Charybdis: Navigating the Shoals Between Educational and Political Activity |
| December, 1992 |
Daniel L. Kurtz |
Standing |
| October, 1992 |
Harvey J. Goldschmid |
United Way and Corporate Governance: Lessons for the Nonprofit Community and Public Policy |
| June, 1992 |
John G. Simon |
The Tax Reform Act of 1969 and Private Foundations: Looking Backward |
| April, 1992 |
Rob Atkinson |
Reforming Cy Pres Reform |
| February, 1992 |
J. David Seay |
The Donative Theory of Charity, or How the Late Bert Parks Might Have Granted Tax Exemption had he Been Commissioner of the Internal Revenue Service |
| December, 1991 |
S. Andrew Schaffer |
Does the First Amendment Really Provide Protection Against Judicial Interface in the Academic Decision Making of Colleges and Universities? |
| October, 1991 |
Marion R. Fremont-Smith |
Relinquishing Tax Exemption: State and Federal Constraints |
| June, 1991 |
Jonathan A. Small |
Short Selling: Fiduciary Prudence for the '90's |
| April, 1991 |
Rochelle Korman |
A Look Back at Walz v. Commissioner: Why Aren't Real Property Tax Exemptions for Religious Organizations Unconstitutional? |
| February, 1991 |
Harvey P. Dale |
Standing to Challenge Another's Tax Benefits: Abortion Rights Mobilization Revisited |
| December, 1990 |
Beverly M. Wolff |
Government Restrictions on Funding - A Look at the Law on Content-Based Regulation and the Doctrine of Unconstitutional Conditions in the Context of Government Funding of the Arts |
| October, 1990 |
Peter Swords |
The Charitable Deduction: Tax Expenditure or Tax Base Provision - Does it Make a Difference |
