Saturday, January 24, 2009

Center for Nonprofit Advancement Surveys DC Based Nonprofits in Current Economic Crisis

The Center for Nonprofit Advancement has issued a recent survey regarding the health of DC based nonprofits in the current economic crisis.  Here is a summary of the survey from tomorrow's Washington Post

A recent survey of member nonprofits by the D.C.-based Center for Nonprofit Advancement revealed that one-third have no operating reserves or endowment; 44 percent anticipate their organization will face increased demand for services in 2009; and 41 percent anticipate suspending or closing down programs or laying off staff. At the same time, 47 percent of foundations responding to the Washington Regional Association of Grantmakers' October 2008 survey said they will make fewer grants in 2009. Three months later, with a fuller understanding of the crisis, the impact may be even greater.


January 24, 2009 in Studies and Reports | Permalink | Comments (0) | TrackBack (0)

Credit Crisis Still Getting Worse for Nonprofits

The New York Times reports that the credit crisis is tightnening around the necks of charities.  No doubt, the noose has already killed off many of the smaller charities that fly under the radar of big media.  Here is an excerpt:

SCO is one of hundreds of charities caught in the credit crunch as skittish banks reduce their lines of credit or cut them off entirely at a time when the need for their services is climbing sharply, nonprofit leaders say.  “While nonprofits are working feverishly to accommodate increased demand, they are facing severe financial constraints that are threatening their ability to go on, much less expand their services,” said Diana Aviv, president and chief executive of Independent Sector, a nonprofit trade association.  Almost three-quarters of nonprofits in the United States receive some type of government financing, according to new research by the School of Social Service Administration at the University of Chicago, and about half of those count on that aid for at least half of their budgets.  As a growing number of states delay payment, nonprofits must rely on lines of credit to help them get by. In Illinois, the state is running as much as 150 days late in making reimbursements, and California has told nonprofits to expect i.o.u.’s in lieu of payment starting next month.  You can just imagine a nonprofit walking into a bank with this tattered envelope from Sacramento saying that some day the state government will pay it,” said Thomas Peters, chief executive of the Marin Community Foundation in Marin County, Calif. “How’s a bank to make a loan against that promise?” The Marin foundation has been providing emergency and short-term grants to keep organizations like SCO alive, but Mr. Peters said it could not meet the demand for such money.  Independent Sector has asked Congress to have the federal government make payments for social services directly to nonprofits, rather than funneling the money through state governments, as is the current practice. It is also seeking a $15 billion bridge loan program for nonprofits that can no longer tap banks for short-term loans.


January 24, 2009 in In the News | Permalink | Comments (0) | TrackBack (0)

Friday, January 23, 2009

Obama's Election Sparks Hope for Two Churches Separated on Racial Grounds

The New York Times has an interesting article on the healing that may be resulting at two churches in our nation's capital city as a result of the election of the nations first Black President.  In the article, "2 Churches, Black and White, See Inaugural Hope," the author recounts a story of two churches on Capitol Hill in Washington that, at one time, were one.  But these churches separated several years ago along racial grounds so that now there are two churches - one predominately White (Capitol Hill United Methodist Church - formerly Ebenezer Methodist Church) and the other predominately Black (Little Ebenezer Methodist Church).  Here is an excerpt from the article:

A few years back, the bishop of the Baltimore-Washington Conference of the United Methodist Church ordered these churches, sundered by the sin of racism, to reconcile. Congregants broached tender questions of race, and this weekend they joined as a youth group from Maryland spread its sleeping bags at Ebenezer while Capitol Hill volunteers fed and cared for them.

“Our bishop called upon us to offer radical hospitality, and we want to reflect both our history and the change,” said the Rev. John M. Blanchard Jr., 65, the pastor at Ebenezer. “There is a providential nature to the fact that it is Obama.”

For the entire story, see "2 Churches, Black and White, See Inaugural Hope," in the January 19, 2009, issue of the New York Times.


January 23, 2009 in Federal – Executive, In the News | Permalink | Comments (0) | TrackBack (0)

The Role of Charity in Eliminating Polio Worldwide

The Washington Posts announces that Bill Gates has joined with Rotary International and British and German governments to donate $630 million dollars to the effort to eradicate Polio throughout the world.  The devastating disease spiked recently and spread to seven new countries that were believed to be Polio-free.  For the entire story, see "$630 million for new push to eradicate polio" in the January 21, 2009, issue of the Washington Post.

January 23, 2009 in In the News, International | Permalink | Comments (0) | TrackBack (0)

Thursday, January 22, 2009

Johnny Rex Buckles Posts "Do Law Schools Forfeit Federal Income Tax Exemption When They Deny Military Recruiters Full Access to Career Services Programs? The Hypothetical Case of Yale University v. Commissioner"

Professor Johnny Rex Buckles (Houston) posted "Do Law Schools Forfeit Federal Income Tax Exemption When They Deny Military Recruiters Full Access to Career Services Programs? The Hypothetical Case of Yale University v. Commissioner" on SSRN's Nonprofit and Philanthropy Law Abstracting Journal, an abstract of his forthcoming article in the Arizona State Law JournalHere is the abstract:

Most United States law schools prohibit prospective employers who discriminate against students on any of several grounds, including sexual orientation, from utilizing the schools' student recruitment programs conducted by their career services offices. Because homosexuals who disclose their sexual orientation may not serve in the United States armed forces, some law schools at times have limited the channels through which military recruiters may interview students. In response to the application of these anti-discrimination policies to military recruiters, Congress enacted the Solomon Amendment. The Solomon Amendment eliminates certain federal funding otherwise available to an institution of higher education if it denies military recruiters the same access to its students and campus that other recruiting employers receive. Although the United States Supreme Court has recently upheld the constitutionality of the Solomon Amendment, another legal issue - one that existing legal scholarship has never considered - remains outstanding. The issue is whether private law schools that have denied military recruiters full access to student recruitment programs have forfeited their federal income tax exemption under section 501(c)(3) of the Internal Revenue Code under the public policy doctrine announced in Bob Jones University v. United States. This article rigorously analyzes this provocative issue by positing a hypothetical Supreme Court case, Yale University v. Commissioner, in which four opinions written by fictional Supreme Court Justices determine the tax-exempt status of several private, free-standing law schools or their affiliated universities. This format not only facilitates an analysis of the nuances of the public policy doctrine, but also exposes and illustrates the vagaries of the doctrine. Building on Reforming the Public Policy Doctrine, 53 U. Kan. L. Rev. 397 (2005), available at, this article concludes that the hypothetical case of Yale University v. Commissioner demonstrates that the public policy doctrine should be reformed.


January 22, 2009 in Publications – Articles | Permalink | Comments (0) | TrackBack (0)

Clinton Confirmed as Secretary of State After Cornyn Drops Foundation Information Request

After initially holding up Hilary Clinton's nomination to be U.S. Secretary of State, Senator John Cornyn (R-Tex.) dropped his request for more information about Clinton's husband's charitable foundation.  Cornyn's action cleared the way for Clinton's final senate vote on January 21, 2009.  For the entire story about Clinton's and other Obama nominations, see "Republicans Obstruct Holder's Path to Justice Dept." in the January 22, 2009, issue of the Washington Post.


January 22, 2009 in Federal – Executive, In the News | Permalink | Comments (0) | TrackBack (0)

Obama and Roberts Take a Mulligan

After the mistake in giving President Barak Obama the Oath of Office on January 20, 2009, Chief Justice John Roberts and President Obama took what golfers call a "Mulligan."  On January 21, 2009, the Chief Justice re-administered the oath of office to President Obama.  Although there does not appear to have been any legal issue about the validity of Obama's Presidency despite the mistake with the original oath, the two just apparently wanted to be certain that no one questions the legitimacy of Obama's Presidency.  For the entire story, see "Obama Sworn In Again, With Right Words" in the January 22, 2009, issue of the Washington Post.


January 22, 2009 in Federal – Executive, In the News | Permalink | Comments (0) | TrackBack (0)

New AALS Nonprofit and Philathropy Law Section Website

At January's AALS Annual Meeting section program of the AALS Section on Nonprofit and Philanthropy Law, section secretary Norman Silber (Hofstra) announced the launch of a new section website.  the website is located at  Check it out!  If you are a section member, you should email Norman Silber for the user name and password needed to access the site.  If you are not a section member, you should contact the AALS office in Washington ( for information on how to sign up to join the section.


January 22, 2009 in Other | Permalink | Comments (0) | TrackBack (0)

Wednesday, January 21, 2009

Hilary Clinton Nomination as Secretary of State "On Hold" Because of Husband's Charity

Shortly before the start of ceremonies for the inauguration of President Obama, Sen. John Cornyn (R-Tex.) issued a statement demanding more disclosure from former President Clinton's Charitable Foundation before the Senate approves his wife's, Hilary Clinton's, nomination as Secretary of State.  Here is an excerpt from the January 21, 2009, Washington Post article:

Although Clinton's nomination was approved last week by the Senate Foreign Relations Committee by a vote of 16 to 1, Cornyn objected to a voice vote that had been planned for yesterday afternoon. Cornyn said he wanted "a full and open debate" on what he considered potential conflicts of interests in her husband's foundation.

. . . . .

"Important questions remain unanswered concerning the Clinton Foundation and its acceptance of donations from foreign entities. Transparency transcends partisan politics and the American people deserve to know more," Cornyn said in a statement issued as the inauguration began.

For the entire story, see "Obama Picks Confirmed, But Clinton Is on Hold" in the January 21, 2009, issue of the Washington Post.

January 21, 2009 in Federal – Executive, In the News | Permalink | Comments (0) | TrackBack (0)

Georgia State University Nonprofit Program Brown Bag series: "Orientations and Due Diligence Evaluation"

The Nonprofit Program of the Andrew Young School of Policy Studies at Georgia State University presents its Brown Bag Seminar Series in Nonprofit Research.

WHEN:    Tuesday, January 27, 2009

WHERE:  Room #750 AYSPS BUILDING from 12:00 PM - 1:30 PM

WHO:          Calvin Edwards, CEO of the Calvin Edwards Company

                          "Orientations to Due Diligence and Evaluation"

The purpose of these seminars is to discuss research-in-progress by faculty associated with the nonprofit program.

We invite students, faculty and interested members of the community to join us!

For questions, please email


January 21, 2009 in Paper Presentations and Seminars | Permalink | Comments (0) | TrackBack (0)

Tuesday, January 20, 2009

Tax Experts Defend Geithner's Failure to Pay Self Employment Tax from When He Worked for the Tax-Exempt IMF

A number of tax experts are defending Treasury Secretary designate, Timothy F. Geithner's failure to report and pay self-employment tax due from his work for the tax-exempt International Monetary Fund.  Here is an excerpt from the article:

American companies and their employees typically split payroll taxes for Social Security and Medicare: each pays 6.2 percent of the employee’s gross income to cover the Social Security piece, along with an additional 1.45 percent for Medicare.

But the I.M.F. is a tax-exempt organization. Its employees who are not American citizens do not owe these taxes. Still, I.M.F. employees who are American citizens must pay these taxes, just as if they were self-employed.

Self-employed individuals are responsible for paying all of the taxes on their own, and must file an additional form with their 1040 tax return when they do so. The I.M.F pays its employees a tax allowance every three months that covers the employer’s portion of the taxes, and routinely provides employees with a quarterly breakdown of that allowance.

For the entire story, see "Geithner’s Mistake on Tax Is Common, Experts Say" in the January 15, 2009, issue of the New York Times.


January 20, 2009 in Federal – Executive, In the News | Permalink | Comments (0) | TrackBack (0)

Chief Justice Roberts Flubs President Obama's Oath of Office

At the inauguration of President Barak Obama, the New York Post reports that Chief Justice John Roberts flubbed the President's oath of office.  Here is an excerpt from the article:

But at one point, Obama paused abruptly after Roberts reversed several words in the oath.

The oath includes the phrase "that I will faithfully execute the office of president of the United States" but Roberts didn't say "faithfully" until after saying "president of the United States."

Obama apparently realized that something was out of order.

For the entire story, see "Roberts Flubs Swearing-in Oath" in the January 20, 2009, issue of the New York Post.


January 20, 2009 in In the News | Permalink | Comments (0) | TrackBack (0)

Regional People of Color Legal Scholarship Conferences

Here is a listing of two up-coming Regional People of Color Legal Scholarship Conferences.  As always, please let us know if you know of any papers related to nonprofit law or philanthropy.  dab

Mid-Atlantic People of Color Legal Scholarship Conference - Friday and Saturday, January 23 and 24 in Philadelphia, PA at Temple University Beasley School of Law.  For more details about the conference, please visit  If you have any questions, please feel free to contact Donna Lamborne at 215-204-5949 or via email at

Southeast/Southwest People of Color Legal Scholarship Conference - The conference theme is "At the Intersection: Race, Class & Gender." The conference will take place at Phoenix School of Law from March 26-29, 2009. For information, please contact Danielle Holley-Walker ( or Jane E. Cross (  For registration and additional information, please visit the conference website:


January 20, 2009 in Conferences | Permalink | Comments (0) | TrackBack (0)

Monday, January 19, 2009

CFP: "Philanthropy in the 21st Century"

Call for Papers

Philanthropy Law in the 21st Century

October 23, 2009

The American College of Trust and Estate Counsel’s Legal Education Committee is organizing the third in a series of academic symposia financially supported by the ACTEC Foundation. The next symposium, Philanthropy Law in the 21st Century, will be held at Chicago Kent Law School on October 23, 2009.

The symposium will be organized around three panels, and the preliminary plan is to have one panel on donor issues, one on management issues, and one on tax issues. Because the three topics overlap somewhat, the Legal Education Committee will organize papers into panels after it reviews the proposals.

If you would like to be considered for one of the panels, please submit an abstract of your paper to Anne-Marie Rhodes by email (her address is by February 2, 2009. The Committee will notify individuals chosen to participate in the symposium by email by March 1, 2009. If you are chosen to present a paper, you will be asked to submit a draft by September 1, 2009. Drafts will be circulated to the panelists prior to the date of the symposium and abstracts will be provided to all symposium attendees. You will also be asked to agree to publish your final paper in a special symposium edition of the Chicago-Kent Law Review.

All symposium speakers will be reimbursed for their travel expenses (airfare and the cost of ground transportation and hotel) courtesy of an ACTEC Foundation grant. Speakers will also be invited to a Speakers’ Dinner on Thursday night, and breakfast and lunch will be provided to both speakers and attendees on Friday.


January 19, 2009 in Other | Permalink | Comments (0) | TrackBack (0)