The Nonprofit Forum

Papers in Chronological Order
DatePrepared ByTitle
December 2024Benjamin LeffRegulating Donor-Advised Funds: Self-Dealing, Noncharitable Expenditures, and
Excess Business Holdings
October 2024Harvey P. Dale & Sean DelanyAnonymity/Privacy and Transparency/Disclosure
June 2024Ruth M. MadrigalOutline of Some Thoughts on the Inflation Reduction Act (IRA) Clean Energy Tax Credits and Application to Tax Exempt, Tribal and Government Organizations
April 2024Mark E. ChopkoSTOP THE PRESSES: Catholic Charities Agency Denied Religious Tax Exemption!
February 2024John SareStanding Through a Pandemic: A Tale of Sex, Religion, Guns, Election Denial, Paul Newman, Golf & Donor Advised Funds
December 2023Roger ColinvauxNonprofit Transparency Versus Associational Rights: Information Reporting in the Internet Age
October 2023Ricardo A. CastroAffirmative Action, Foundation Grant-Making, and the First Amendment: What Might It All Mean?
June 2023Jill S. MannyUNBASHING THE DAF
April 2023Adelbert L. SpitzerNonprofit Trustees: Duty Calls! (But to whom do we report?)
February 2023Philip HackneyPublic Good Through Charter Schools?
December 2022Lloyd MayerNATURAL LAW AND WHAT IT MEANS TO BE CHARITABLE
October 2022Marcus S. OwensHOSPITALS AND UBTI: A TANGLED TALE OF PARADIGM SHIFTS
June 2022James J. FishmanAcademic Freedom and Tenure—Going… Going… Gone? Abstract, Paper 
April 2022Benjamin LeffCharity Law and “Dangerous” Financial Products: The Benefits of Charitable Income-Share Agreements
February 2022Daniel L. KurtzOutsourcing the Board
December 2021Catherine E. LivingstonTaming the Commerciality Doctrine
October 2021Dana Brakman ReiserReforming Tax Regulation to Encourage Foundation Mission-Related Investment
June 2021Suzanne Ross McDowellIRS Schedule B Before the Supreme Court: What’s at Stake?
April 2021Miriam GalstonWHEN SHOULD TAX-EXEMPT GROUPS BE CONSIDERED POLITICAL COMMITTEES?
February 2021Celia RoadyRacial Injustice: Does the Public Policy Doctrine Limit the Charitable Sector’s Response?
December 2020Sean Delany When No Good Deed Goes Unpunished: Who Should Bear Liability To Third Parties Arising from Grant Making?
October 2020Terence DoughertyLetitia James v. NRA: Is Dissolution an Appropriate Solution?
February 2020Nishka ChandrasomaDear Prudence:  Impact Investing Through a Fiduciary Lens
October 2019John Sare

Perpetual Plaintiffs, Noxious Naming, and a Charitable Quandary

LEGAL ISSUES IN MUSEUM ADMINISTRATION 2019 MORALITY AND MUSEUMS: AN OVERVIEW

June 2019Mark E. ChopkoConsideration of a Broader Duty: Arguments about Obedience and Conflicts in Mission-centric Nonprofits
April 2019Philip Hackney DARK MONEY DARKER? AN EXAMINATION OF THE IRS CHOICE TO END THE COLLECTION OF DONOR INFORMATION ON FORM 990
February 2019A.L.(Lorry) SpitzerThe Nonprofit Sector 2020 – A New Vision or The Operation and Regulation of Nonprofit Organizations
December 2018Jill S. Manny SPORTS AS RELIGION IN THE INTERNAL REVENUE CODE:
The Exemption for Amateur Sports Organizations
October 2018Ricardo A.CastroBob Jones and Obergefell: A Perfect Marriage
June 2018Lloyd MayerThe Promise and Perils of Using Big Data to Regulate Nonprofits in the United States
April 2018Marcus S. OwensUnfinished Business 
February 2018James J. FishmanRethinking Riley: Applying Commensurate and Intermediate Scrutiny Standards to Judicial Evaluation of Charitable Solicitation Regulation - Cover Letter & Paper
December 2017Benjamin LeffWhat Should an IRS Safe Harbor for 501(c)(3) Campaign Speech Look Like? 
October 2017Beverly M. WolffCollege, 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 2017Gail Aidinoff ScovellSupporting Civil Society: Giving Defense of Human Rights Meaning as an Independent Charitable Purpose
April 2017Lloyd MayerGlobalization Without A Safety Net: The Challenge Of Protecting Cross-Border Funding Of NGOs
February 2017Peter SwordsWe Can’t Tax Everything: A Final Defense for the Charitable Contribution Deduction
December 2016Catherine E. LivingstonTax Exemption for Health Care Providers: Problems with the Community Benefit Standard
October 2016Celia RoadyTreatment of DAF Grants for Purposes of the Public Support Test: A Problem in Search of a Solution – or Not?
June 2016Dana Brakman ReiserThe Holy Grail of Retail Investment
April 2016Suzanne Ross McDowellThe Warhol Next Door: A Tax Policy Analysis
February 2016Harvey P. DaleControlling Donor Intent
December 2015Sean Delany & Jeremy SteckelPay for Success Programs and the Private Benefit Doctrine
October 2015Daniel L. KurtzManaging Conflicts of Interests?
June 2015Robert AtkinsonTax Favors for Philanthropy: Should Our Republic Underwrite De Tocqueville's Democracy?
April 2015Bonnie S. BrierRethinking the Form 990-T
February 2015Terence DoughertyAdvocacy Organizations Under Fire: A Search for Disclosure Standards that Balance Transparency and Privacy
December 2014Roger ColinvauxThe Charitable Deduction in the 114th Congress
October 2014Adelbert L. SpitzerAre Student-Athletes Winning Their Battles But Losing the (Tax) War?
June 2014Garry W. JenkinsGOVERNANCE BY WALL STREET: The Nonprofit Boardroom's Quiet Revolution
April 2014Mark E. ChopkoSaving Private Personage
February 2014Miriam GalstonStanding To Challenge Regulations Implementing 501 (c)(4)
December 2013James J. FishmanWhat Went Wrong: Prudent Management of Endowment Funds and Imprudent Endowment Investing Policies
October 2013John G. SimonUntitled
June 2013Rochelle KormanIt Was Bound To Happen-Suggestions For Afterwards....
April, 2013Marcus S. OwensThe Contours Of Enforcement: How The IRS Might Address Tax Compliance Under Section 501(C)(4)
February, 2013Evelyn BrodyChange Of Charitable Purpose: Who Decides And What Standard Applies?"
December, 2012Victoria B. BjorklundThe 11th Commandment: Honor Thy Obligations The Reed Foundation, Inc. V. Fdr Four Freedoms Park, LLC
Exhibits A through E
October, 2012Beverly M. WolffMuseums and Other Collecting Nonprofits and "The Public Trust"
June, 2012Gail Adinoff ScovellNaming Rights: Avoiding The Dead Hand Without Sacrificing Institutional Integrity
April, 2012Jonathan A. SmallThoughts on Pitfalls to be Avoided and Concerns to be Considered in Drafting Legislation and Regulations Affecting Nonprofits
February, 2012Lloyd MayerNonprofits, Speech, and Unconstitutional Conditions
December, 2011Peter SwordsHow Should Nonprofit Executive Compensation Be Thought About?
October, 2011Celia RoadyNew Social Enterprise Vehicles: Implications For Private Foundations
June, 2011Suzanne Ross McDowellMember Benefits and Royalty Transactions: Unanswered Questions
April, 2011Harvey P. Dale & Victoria B. BjorklundEvolution, Not Revolution: A Legislative History of the New York Prudent Management of Institutional Funds Act
December, 2010Sean DelanyMasters of Servants? A Portrait of Corporate Officers in Community-Based Organizations
October, 2010Rob AtkinsonPhilanthropy’s Future: Questioning Today’s Orthodoxies, Re-Affirming Yesterday’s Foundations
June, 2010S. Andrew SchafferThe Fourth Amendment on Campus: Some Issues Regarding Student and Faculty Privacy
February, 2010Daniel L. KurtzAlmost All
February, 2010Bonnie S. BrierThe New Governance Project of the Exempt Organizations Division of the Internal Revenue Service
December, 2009Miriam GalstonWhen Statutory Regimes Overlap: DoesWisconsin Right to LifeMake the 501(c)(3) Campaign Prohibition Unconstitutional?
October, 2009Garry W. JenkinsWho's Afraid Of Philanthrocapitalism?
October, 2009Marion R. Fremont-SmithFederal And Laws Regulating Conflicts Of Interest And Their Application To Artist-Endowed Foundation
February, 2009Evelyn Brody and John TylerRespecting Private Foundation Autonomy: How Public is Private Philanthropy?
December, 2008Mark E. ChopkoGetting Religion (and Making Sure the Courts Get It, Too!)
October, 2008Susan D. BrownFrom Rags to Riches? Rethinking the Charitable Contribution Deduction for Donations of Used Clothes and Furnishings
June, 2008Robert E. AtkinsonRediscovering the Duty of Obedience: Toward a Trinitarian Theory of Fiduciary Duty
April, 2008Marcus C. OwensCharities and Governance: Should the IRS be Challenged?
February, 2008John G. SimonThe Widow's Mites and Other Aspects of Distributive Justice and the Tax Treatment of Charity
December, 2007Rochelle KormanA 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, 2007Robert A. BoistureCriteria for Granting and Withdrawing Charitable Tax Status: Exploring the Appropriate Analytic Framework
June, 2007James J. FishmanOld Wine in New Bottles?
April, 2007Victoria B. BjorklundRobertson v. Princeton - Perspective and Context
February, 2007Beverly M. WolffPossible 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, 2006Gail Aidinoff ScovellDisclosure 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, 2006Jonathan A. SmallShould 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, 2006Peter SwordsThe Nationalization of Nonprofit Governance Rules: A Good or Lousy Idea?
April, 2006Laura B. ChisolmPaper 1: Uniform Supervision of Trustees for Charitable Purposes Act 1954
  Paper 2: State Oversight of Charitable Organizations: Is There Space for NCCUSL?
February, 2006Harvey P. DalePrudence Perverted: Politics, Perceptions, and Pressures
December, 2005Miriam GalstonSocial Welfare Organizations' Electoral Activity: How Much is Too Much?
October, 2005Antonia M. GrumbachState Regulation of the Internal Affairs of Foreign Not-for-Profit Corporations: An Exploratory Discussion
June, 2005Evelyn BrodyThe Charity in Bankruptcy and Ghosts of Donors Past, Present, and Future
April, 2005Celia RoadyAncillary Joint Ventures: An Answer (At Last) and More Questions
February, 2005Sean DelanyDisclosure Regulation of Indirect Lobbying by Charitable Organizations: A Reassessment, with Possible Approaches for Reform
December, 2004Marcus OwensCharity Oversight: An Alternative Approach
October, 2004Daniel L. KurtzSanctions and Enforcement: Federal and State Laws
June, 2004James J. FishmanGovernmental Encouragement of Philanthropy in a Time of Crisis: 1601 - The Past as Prologue?
April, 2004S. Andrew SchafferDo United States Laws Prohibiting Discrimination on the Basis of Disability Apply to Study Abroad Programs?
February, 2004John G. SimonThe Gnarled Roots of Nonprofit Law Part 1, Part 2
December, 2003Evelyn BrodyBackground Information for October 2003 Meeting on Project Principles of the Law of Nonprofit Organizations
October, 2003Rochelle KormanPreliminary 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, 2003Harvey J. GoldschmidNo paper
April, 2003Victoria B. BjorklundOverseas Grantmaking in the Face of Anti-Terrorist Financing Initiatives
February, 2003Evelyn BrodyWhose Public? Parochialism and Paternalism in State Charity Law Enforcement
December, 2002Marion R. Fremont-SmithExcerpt from Government Regulation of Nonprofit Fiduciaries
October, 2002Beverly M. WolffNonprofit Governance: A Practical Consideration of Possible Structures For Good Governance When Nonprofits Expand their Activities
June, 2002Mark ChopkoGuest speaker, no paper
April, 2002Jonathan A. SmallOn the Ground: Nonprofit Governance - Theory Meets Reality - An Executive Director's Perspective
February, 2002Peter SwordsPluralism as a Public Good
December, 2001Laura ChisolmLining Up the Pieces of the Jurisdictional Puzzle, or What's Subsidy Got to Do With It?
October, 2001Harvey P. DaleReflections on Inurement, Private Benefit, and Excess Benefit Transactions
June, 2001Miriam GalstonExpress Advocacy in the Post McCain-Feingold World
April, 2001Gail Aidinoff ScovellCorporate Sponsorship under Section 513(i) or 3 Months in the Life of a General Counsel
February, 2001Marcus OwensPoliticians, Nonprofits, and Opportunities for Personal Enrichment
December, 2000Antonia M. GrumbachWhat Can We Spend? The Use of Appreciation on Endowment Funds
October, 2000Harvey J. GoldschmidTentative Thoughts on Socially Responsible Investing by Universities
June, 2000Robert AtkinsonProblems with Presbyterians: Prolegomena To a Theory of Voluntary Associations and the Liberal State
April, 2000Daniel L. KurtzOctober 1999 Decision of Surrogate Preminger in Surrogate's Court, New York County
February, 2000James J. FishmanTenure and Its Discontents: The Worst Form of Employment Relationship Save All of the Others
December, 1999S. Andrew SchafferUnionizing Activity in the Academy: Two Recent Developments
October, 1999Catherine E. LivingstonThe Worthy Tax Expenditure
June, 1999J. David SeayThe For-Profitizing of the Nonprofit Sector: Corporate-Type Boards and the Gyroscope of Governance
April, 1999John G. SimonThe 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, 1999Rochelle KormanDemystifying Program-Related Investments
December, 1998Evelyn BrodyCharities in Tax Reform: Threats to Subsidies Overt and Covert
October, 1998Victoria B. BjorklundDonor Advised Funds: What Should be Next?
June, 1998James J. McGovernRegulation of the Voluntary Sector in the New Millennium
April, 1998Marion R. Fremont-SmithResearch Proposal For Study of the Accountability of the Philanthropic Sector
February, 1998Beverly M. WolffConflicts of Interest on Nonprofit Boards: The Law and Institutional Policy
December, 1997Jonathan A. SmallSome Thoughts on the Unrelated Debt-Financed Income Provisions of the Unrelated Business Income Tax
October, 1997Peter SwordsForm 990 as a Tool for Positive Accountability
June, 1997Laura ChisolmNewt's $300,000, 501(c)(3) Blues: Theme and Variations
April, 1997Miriam GalstonCharitable Contributions and Bankruptcy
February, 1997Harvey P. DaleNo paper
December, 1996Antonia M. GrumbachFundamental Changes in Charitable Corporations: What Public Interest Standard Should Apply?
October, 1996Daniel L. KurtzThe Business Judgment Rule
June, 1996Harvey J. GoldschmidSelling Off the Nation's Nonprofit Health Care Institutions: A Scandal in the Making
April, 1996Robert A. BoistureDocuments on the state role in regulating conversion of non-profit health care entities to for-profit status - Part 1 Part 2
February, 1996James J. FishmanThe Close Nonprofit Corporation
December, 1995Margaret Marshall 
October, 1995Doug MancinoNo paper
June, 1995S. Andrew SchafferSome Reflections on the Liability of Universities for Sexual Harassment
April, 1995John G. Simon 
February, 1995J. David SeayJ. David Seay Mandating Nonprofit Board Composition: Short-Cut to Accountability or Dead-End Street?
December, 1994Harvey P. DaleForeign Charities
October, 1994James McGovernNo paper
June, 1994Rochelle KormanSection 502 and the Primary Purpose Test: Who's on First
April, 1994Marion R. Fremont-SmithCurrent Proposals for Public Charity Intermediate Sanctions
February, 1994Beverly M. WolffTax Exempt Organizations: What is Excessive and What is Reasonable Compensation?
December, 1993Jonathan A. SmallStealth Taxation: The Use of Hidden Taxes to Impair Tax Exemption for Nonprofits
October, 1993Peter SwordsHigh Nonprofit Executive Salaries: Are They "Excessive?"
June, 1993Laura ChisolmThe IRS and the UCC: Traveling Down a Crooked Path
April, 1993Miriam GalstonThe Meaning of Charity: One Definition or Two?
February, 1993Antonia M. GrumbachBetween Scylla and Charybdis: Navigating the Shoals Between Educational and Political Activity
December, 1992Daniel L. KurtzStanding
October, 1992Harvey J. GoldschmidUnited Way and Corporate Governance: Lessons for the Nonprofit Community and Public Policy
June, 1992John G. SimonThe Tax Reform Act of 1969 and Private Foundations: Looking Backward
April, 1992Rob AtkinsonReforming Cy Pres Reform
February, 1992J. David SeayThe 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, 1991S. Andrew SchafferDoes the First Amendment Really Provide Protection Against Judicial Interface in the Academic Decision Making of Colleges and Universities?
October, 1991Marion R. Fremont-SmithRelinquishing Tax Exemption: State and Federal Constraints
June, 1991Jonathan A. SmallShort Selling: Fiduciary Prudence for the '90's
April, 1991Rochelle KormanA Look Back at Walz v. Commissioner: Why Aren't Real Property Tax Exemptions for Religious Organizations Unconstitutional?
February, 1991Harvey P. DaleStanding to Challenge Another's Tax Benefits: Abortion Rights Mobilization Revisited
December, 1990Beverly M. WolffGovernment 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, 1990Peter SwordsThe Charitable Deduction: Tax Expenditure or Tax Base Provision - Does it Make a Difference