The Nonprofit Forum Papers in Chronological Order Date Prepared By Title 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
