Tuesday, August 9, 2016

NAAG/NASCO Annual Meeting October 17-19, 2016 in Washington, DC

NAAGFor those interested in state oversight of nonprofits, the National Association of Attorneys General (NAAG) and the National Association of State Charity Officials (NASCO) will be holding their annual meeting focused on such oversight on October 17 thru 19 in Washington, DC. While for two days the conference is only open to state regulators, the first day is open to the public. Here are the topics for the public session agenda:

Welcome and Introductions

Non-Traditional Models of Philanthropy

Donor Advised Funds, Endowments and Donor Restrictions

Corporate Governance

Board Education: Top 10 Ways to Get Investigated and How Board Education Can Help Prevent It

New Tools for the Nonprofit Setor

CyberSecurity/Data Privacy Issues

Multistate Litigation: Cancer Fund of America

NAAG Charities Committee: Meet the AGs

The full public session agenda, including the names of moderators and panel members, is available here.

Lloyd Mayer 

August 9, 2016 in Conferences | Permalink | Comments (0)

Wednesday, June 8, 2016

Chaffee, "Collaboration Theory: A Theory of the Charitable Tax Exempt Nonprofit Corporation"

Eric C. Chaffee, Professor and Associate Dean of Faculty Research & Development at the Univerity of Toledo College of Law,  presented his paper entitled "Collaboration Theory: A Theory of the Charitable Tax Exempt Nonprofit Corporation" on June 2 at the most recent Law & Society conference (Program Link here). The current draft of the paper, which is forthcoming 2016 in the U.C. Davis Law Review, is available on SSRN here - the SSRN abstract follows:

Legal scholarship regarding tax exempt nonprofit entities is meager at best. Although some excellent treatises, book chapters, and journal articles have been written, the body of scholarship relating to these entities is not nearly as healthy and robust as the scholarship relating to their for-profit companions. This is especially troubling considering that nonprofit entities help to improve our society in a myriad of different ways.

This Article seeks to fill a void in the existing scholarship by offering an essentialist theory for charitable tax exempt nonprofit corporations that helps to explain the essence of these entities. Beyond the purely academic metaphysical inquiry into what is a corporation, understanding the essential nature of these corporations is important because it helps to determine how they should interact with society, what rights they should have, and how they should be governed by the law. This discussion is especially timely because the recent opinions by the Supreme Court of the United States in Citizens United and Hobby Lobby have reinvigorated the debate over the essence of the corporation.

This Article breaks new ground by offering a new essentialist theory of the corporation, which shall be termed “collaboration theory.” The decades of debate over the essence of for-profit corporations has coalesced into three prevailing theories of the corporation, i.e., the artificial entity theory, the real entity theory, and the aggregate theory. The problem is that none of these prevailing theories fully answers the question of what is a corporation.

Collaboration theory suggests that charitable tax exempt nonprofit corporations are collaborations among the state governments, federal government, and individuals to promote the public good. Unlike the prevailing theories of the corporation, collaboration theory explains both how and why charitable tax exempt nonprofit corporations exist, which provides a fuller and more robust understanding of these corporations. Collaboration theory advances the existing scholarship by finally offering an essentialist theory for nonprofit corporations, and it shows remarkable promise for understanding the essential nature of for-profit corporations as well.

 

E.W.W.

 

 

June 8, 2016 in Conferences, Paper Presentations and Seminars, Publications – Articles | Permalink | Comments (1)

Tuesday, April 26, 2016

Call for Papers: 2017 AALS Annual Meeting

We received the following call for papers, which may be of interest to many of you.    EWW

***

Nonprofit and Philanthropy Law

LLCS, NEW CHARITABLE FORMS, AND THE RISE OF PHILANTHROCAPITALISM

2017 AALS Annual Meeting

January 3-7, 2017

San Francisco, CA

In December 2015, Facebook founder Mark Zuckerberg and his wife, Dr. Priscilla Chan, pledged their personal fortune—then valued at $45 billion—to the Chan-Zuckerberg Initiative (CZI), a philanthropic effort aimed at “advancing human potential and promoting equality.” But instead of organizing CZI using a traditional charitable structure, the couple organized CZI as a for-profit Delaware LLC. CZI is perhaps the most notable example, but not the only example, of Silicon Valley billionaires exploiting the LLC form to advance philanthropic efforts. But are LLCs and other for-profit business structures compatible with philanthropy? What are the tax, governance, and other policy implications of this new tool of philanthrocapitalism? What happens when LLCs, rather than traditional charitable forms, are used for “philanthropic” purposes?

From the heart of Silicon Valley, the AALS Section on Agency, Partnerships LLCs, and Unincorporated Associations and Section on Nonprofit and Philanthropy Law will host a joint program tackling these timely issues. In addition to featuring invited speakers, we seek speakers (and papers) selected from this call.

Any full-time faculty of an AALS member or fee-paid school who has written an unpublished paper, is working on a paper, or who is interested in writing a paper in this area is invited to submit a 1- or 2-page proposal by June 1, 2016. The Executive Committees of the Sections will review all submissions and select two papers by July 1, 2016. If selected, a very polished draft must be submitted by November 30, 2016. All submissions and inquiries should be directed to the Chairs of the Sections at the email addresses below:

 

Mohsen Manesh

Associate Professor

University of Oregon School of Law

mohsen@uoregon.edu

 

Garry W. Jenkins

Associate Dean for Academic Affairs

John C. Elam/Vorys Sater Professor of Law

Moritz College of Law, Ohio State University

jenkins.434@osu.edu

April 26, 2016 in Conferences, Publications – Articles | Permalink | Comments (0)

Wednesday, February 3, 2016

Celebrities' Foundations Need More Attention

As published in the Daily Tax Report, at the ABA Tax Section meeting last week, Andrew Morton, a partner at Handler Thayer LLP, opined that a good number of "high-profile charitable foundations" need substantially more oversight and legal assistance than they are currently receiving.  He clarified that the neglect of these organizations is not malicious or deliberate:  "Not because they are deliberately trying to manipulate the system, not because they're trying to do anything wrong, they just don't know. They don't get that a nonprofit is a corporation … it's a real thing. You have to take care of it.”  He explained that most of the problems that arise with such celebrity-affiliated foundations are due to a lack of written policies, such as conflict-of-interest and whistle-blower situations, and the lack of reporting those policies on the foundations' annual Forms 990.  In addition, these foundations are typically not aware of charitable registration requirements, which are governed by the states:  “501(c)(3) is an adjective—not a noun. You don't have a 501(c)(3). You have a state nonprofit corporation, which has been conferred tax-exempt status from the federal government,” he explained. “There are 51 jurisdictions that require compliance for nonprofits. The federal government has their requirements, but every state has a different landscape.”

 

Nicholas Mirkay

February 3, 2016 in Conferences, Federal – Executive, State – Executive | Permalink | Comments (0)

Wednesday, May 6, 2015

Chelsea Clinton Defends Foundation Before Global Initiative Meeting

The Washington Post is reporting that just as business, political, and philanthropic leaders gathered in Marrakesh, Morocco, for the first Clinton Global Initiative meeting on Africa and the Middle East, Chelsea Clinton, the former President's daughter, said there is a "political dimension" to the controversy over multimillion-dollar gifts from foreign governments and corporations to her family's foundation.    

Ms. Clinton, the Clinton Foundation's vice chair, said the scrutiny has intensified with the launch of her mother Hillary Clinton's White House run.  She dismissed the idea, raised by some Republicans and campaign watchdog groups, that foundation donors seek to curry favor with her powerful parents. 

VEJ

May 6, 2015 in Conferences, Current Affairs, In the News, International | Permalink | Comments (0) | TrackBack (0)

Saturday, November 29, 2014

Foreign Funding of Charities Under Assault, Including in the US

DownloadLast month I had the opportunity to attend the NYU National Center on Philanthropy and the Law's Annual Conference.  The conference was titled Regulation or Repression: Government Policing of Cross-Border Charity and provided an eye-opening overview of restritions imposed by many countries on foreign funding of charities and other NGOs.  What made the conference particularly timely was the fact that only a month earlier a prominent member of Congress had publicly attacked foreign donations to think tanks - in the United States.  This concern led to a bipartisan legislative proposal to require disclosure of foreign funding from scholars who testify on Capital Hill.  The timing was particularly ironic, as at almost the same time the Economist ran two articles raising concerns about autocratic and illiberal governments placing limits on such funding: Donors: Keep Out and Uncivil Society.  That said, whatever concerns charities and other nonprofits may have in the United States (including members of Congress criticizing them for accepting foreign donations), they pale in comparison to the concerns that the legal restrictions on both funding and activities raise for NGOs in many other parts of the world.  

Lloyd Mayer

November 29, 2014 in Conferences, In the News, International, Paper Presentations and Seminars | Permalink | Comments (0) | TrackBack (0)

Wednesday, September 24, 2014

Clinton Global Initiative Ends Today -- Millions of Dollars Pledged

The Clinton Global Initiative, former President Bill Clinton's annual philanthrophy summit held in New York ends today.  The summit opened on Sunday and has thus far heard from speakers include  actor Matt Damon, representing the charity he co-founded, Water.org; Laurent Lamothe, Prime Minister of Haiti; and Judith Rodin, president of the Rockefeller Foundation.

Ever since it was established in 2005, the Clinton Global Initiative has drawn more than  180 world leaders and more than 2,900 commitments worth an estimated $103-billion.  This year's announced pledges include:

  • $280-million from BRAC International to help more than 2.7 million girls across eight countries to finish school and go on to careers;
  • $100-million from Camfed to help girls in Sub-Saharan Africa complete secondary school;
  • $50-million from Grameen America to support 7,000 female entrepreneurs in Harlem;
  • $19-million from Discovery Communications and the United Kingdom’s Department for Internaitonal Development  to improve learning for girls in Ghana, Kenya, and Nigeria;
  • $16-million from Plan International to prevent and respond to gender-based violence at schools in Asia;
  • $12-million from Room to Read to help an additional 15,000 girls in nine countries to finish secondary school and go on to college and careers;
  • $6-million noncash support from Direct Relief, Last Mile Health, Wellbody Alliance, and Africare to airlift 100 tons of medical supplies to West Africa to combat the Ebola outbreak;
  • $4-million from the FHI Foundation and FHI 360 to study how to improve international-development projects across different fields;
  • $3.2-million from the Lumina Foundation and $3-million challenge grant from Cisco to the National Service Alliance for its Service Year program, which encourages young adults ages 18 to 28 to embark on community service for a year;
  • $3-million from Comcast and NBCUniversal, Airbnb, Jonathan and Jeanne Lavine, and Josh and Anita Bekenstein to Be the Change for its ServiceNation campaign to encourage people to volunteer for a year.

VEJ

September 24, 2014 in Conferences, Current Affairs, In the News | Permalink | Comments (0) | TrackBack (0)

Wednesday, August 6, 2014

AALS Section on Nonprofit & Philanthropy Law - Call for Papers

As previously blogged, Professor Lloyd Mayer asked to remind all readers of this call for papers at the 2015 AALS Conference:

 

AALS Section on Nonprofit and Philanthropy Law

&

AALS Section on Taxation (Co-Sponsor)

 

Call for Paper Proposals

2015 Annual Meeting Section Panel

Saturday, January 3, 2015, 10:30 a.m.–12:15 p.m.

IRS Oversight of Charitable and Other Exempt Organizations – Broken? Fixable?

 

The Section on Nonprofit and Philanthropy Law is issuing a call for paper proposals for its session on IRS oversight of charitable and other tax-exempt nonprofit organizations. The panel, co-sponsored by the Section on Taxation, will be held on Saturday, January 3, 2015, from 10:30 a.m. to 12:15 p.m., at the 2015 Annual Meeting in Washington, DC. Proposed papers might address: the role of the IRS in overseeing specific aspects of tax-exempt nonprofit organizations, such as political activity or governance; the relative strengths and weaknesses of IRS oversight compared to oversight by other actors, including state attorneys general and private, self-regulating bodies; the effect of the late-1990s reorganization of the IRS on its ability to oversee tax-exempt nonprofit organizations; or the overlapping jurisdictions of the IRS with other federal agencies that oversee aspects of nonprofit organizations, such as the Federal Election Commission, the Federal Trade Commission, and the Department of Education.

Panelists will be a mix of presenters chosen through this call for paper proposals and solicited panelists with relevant expertise. Presenters will have the opportunity to publish their papers in the faculty-edited Pittsburgh Tax Review. To facilitate such publication, panelists will be expected to have a completed draft by the January 3, 2015 panel presentation and a final draft by February 28, 2015.

To submit your proposal, please email a short description (no more than 750 words) of your paper to Lloyd Hitoshi Mayer, Chair of the Section on Nonprofit and Philanthropy Law, at lmayer@nd.edu, and Miranda Fleischer, Chair of the Section on Taxation, at mirandafleischer@sandiego.edu. The deadline for proposals is Friday, August 15, 2014. The Executive Committees of the sponsoring sections will select the papers to be presented by mid-September. Please be aware that pursuant to AALS rules, only full-time faculty members of AALS members law schools are eligible to submit a paper proposal in response to a section’s call for papers. However, fellows from AALS member law schools are also eligible to submit a paper proposal if they include a CV with their proposal. Faculty at fee-paid law schools, international, visiting, and adjunct faculty members, graduate students, and non-law school faculty are not eligible to submit.

If you have any questions, please contact Lloyd Hitoshi Mayer at lmayer@nd.edu.

 

Nicholas Mirkay

August 6, 2014 in Conferences | Permalink | Comments (0) | TrackBack (0)

Thursday, May 29, 2014

Nonprofits and Taxation at Law & Society Meeting


6a00d8341c4eab53ef01a3fd133f86970b-800wiToday's Law & Society Association Annual Meeting had a panel on Nonprofits and Taxation.  Here are the papers presented:

Harry Ordower (St. Louis), Chair & Discussant))

  • Samuel Brunson (Loyola-Chicago), Just Passing Through: Eliminating the Mutual Fund Distribution Requirement
  • Ray Madoff (Boston College), Loophole or Lifeline: Closing the Gap Between the Rhetoric and the Reality of the Charitable Deduction: "The charitable deduction has long been criticized by tax scholars for providing disproportionate advantage to wealthy donors. However, current debates over the charitable deduction have produced push-back over this framing of the issue. Under the banner: -"it isn't a loophole, it's a lifeline" proponents of the charitable deduction have argued that the real beneficiaries of the charitable deduction are not donors, but instead are the poor who receive the ultimate benefits of the charitable dollars. Nonetheless, the current operation of the rule belies this characterization. This paper explores what the charitable deduction should look like if it's true focus is on recipients. "
  • Leonel Pessôa (Universidade Nove de Julho), Taxation of Nonprofits: The Main Problems in Brazil: "The aim of this paper is to analyze the main problems in the taxation of the nonprofit organizations in Brazil and the impact of these problems on their activities. "

(Hat tip:  TaxProfBlog)

Nicholas Mirkay

May 29, 2014 in Conferences | Permalink | Comments (0) | TrackBack (0)

Tuesday, May 20, 2014

AALS Sections Call for Paper Proposals

I received the following call for paper proposals from our colleague and fellow blogger, Professor Lloyd Mayer, which I pass along:

 

AALS Section on Nonprofit and Philanthropy Law

&

AALS Section on Taxation (Co-Sponsor)

 

Call for Paper Proposals

2015 Annual Meeting Section Panel

Saturday, January 3, 2015, 10:30 a.m.–12:15 p.m.

IRS Oversight of Charitable and Other Exempt Organizations – Broken? Fixable?

 

The Section on Nonprofit and Philanthropy Law is issuing a call for paper proposals for its session on IRS oversight of charitable and other tax-exempt nonprofit organizations. The panel, co-sponsored by the Section on Taxation, will be held on Saturday, January 3, 2015, from 10:30 a.m. to 12:15 p.m., at the 2015 Annual Meeting in Washington, DC. Proposed papers might address: the role of the IRS in overseeing specific aspects of tax-exempt nonprofit organizations, such as political activity or governance; the relative strengths and weaknesses of IRS oversight compared to oversight by other actors, including state attorneys general and private, self-regulating bodies; the effect of the late-1990s reorganization of the IRS on its ability to oversee tax-exempt nonprofit organizations; or the overlapping jurisdictions of the IRS with other federal agencies that oversee aspects of nonprofit organizations, such as the Federal Election Commission, the Federal Trade Commission, and the Department of Education.

Panelists will be a mix of presenters chosen through this call for paper proposals and solicited panelists with relevant expertise. Presenters will have the opportunity to publish their papers in the faculty-edited Pittsburgh Tax Review. To facilitate such publication, panelists will be expected to have a completed draft by the January 3, 2015 panel presentation and a final draft by February 28, 2015.

To submit your proposal, please email a short description (no more than 750 words) of your paper to Lloyd Hitoshi Mayer, Chair of the Section on Nonprofit and Philanthropy Law, at lmayer@nd.edu, and Miranda Fleischer, Chair of the Section on Taxation, at mirandafleischer@sandiego.edu. The deadline for proposals is Friday, August 15, 2014. The Executive Committees of the sponsoring sections will select the papers to be presented by mid-September. Please be aware that pursuant to AALS rules, only full-time faculty members of AALS members law schools are eligible to submit a paper proposal in response to a section’s call for papers. However, fellows from AALS member law schools are also eligible to submit a paper proposal if they include a CV with their proposal. Faculty at fee-paid law schools, international, visiting, and adjunct faculty members, graduate students, and non-law school faculty are not eligible to submit.

If you have any questions, please contact Lloyd Hitoshi Mayer at lmayer@nd.edu.

JRB

May 20, 2014 in Conferences | Permalink | Comments (0) | TrackBack (0)

Friday, November 22, 2013

Mark Your Calendars: The Role of Nonprofits Under the Affordable Care Act (at AALS)

At the upcoming meeting of the Association of American Law Schools, the Section on Nonprofit and Philanthropy Law and the Section on Law, Medicine and Health Care are co-sponsoring a program, The Role of Nonprofits Under the Affordable Care Act.  Here are the most recent details that I have received:

Date and Time: Friday, January 3rd, 10:30 a.m. – 12:15 p.m.

 

Moderator and CommentatorCatherine E. Livingston, Partner, Jones Day, Washington, DC

 

Speakers:

 

Kathleen M. Boozang, Seton Hall University School of Law

Mary A. Crossley, University of Pittsburgh School of Law, Speaker from Call for Papers

Erin C. Fuse Brown, Georgie State University College of Law, Speaker from Call for Papers

Thomas L. Greaney, Saint Louis University School of Law

Robert A. Katz, Indiana University Robert H. McKinney School of Law

Mark A. Hall, Wake Forest University School of Law

Jean Wright Veilleux, Charlotte School of Law, Speaker from Call for Papers

 

Program Description: The program will examine the role of nonprofit and other tax-exempt organizations under the Affordable Care Act of 2010. Topics include the Act’s impact on nonprofits, including the ACA’s new requirements for 501(c)(3) tax-exempt hospitals, the participation of nonprofit hospitals in Accountable Care Organizations (ACOs), and the creation of nonprofit Consumer Operated and Oriented Plans (CO-OPs).

 

Business Meeting: At Program Conclusion

 

JRB

November 22, 2013 in Conferences | Permalink | Comments (0) | TrackBack (0)

Saturday, September 28, 2013

Ninth Clinton Global Initiative Annual Meeting Ends on High Note

The Ninth Clinton Global Initiative Annual Meeting ended in New York City on Thursday with an emphasis on optimism and mobilizing for action to address the most pressing global challenges.  Over the three days of the meeting, Clinton Global Initiative (CGI) members made over 160 new Commitments to Action, expected to impact nearly 22.2 million lives and valued at more than $10.8 billion when fully funded and implemented.

According to a press release issued shortly after the meeting ended,

Through the CGI commitments announced this year, nearly 27 million metric tons of CO2 will not be released into the atmosphere, more than 2 million girls will be reached by efforts specifically targeting female enrollment in schools, more than 11.6 million children will have a better education, nearly 4 million people will have increased access to health services, and more than $7 billion will be invested in or loaned to small- and medium-sized enterprises.

Former President Clinton noted that "this year’s commitments highlight the enthusiasm, creativity, and general characteristic of CGI members.  They also reinforced our theme of ‘mobilizing for impact.’  So many partners have come together, to increase their impact by drawing upon each other’s strengths and creating new partnerships to truly put ideas into action: this is what CGI is all about.  I am so grateful to everyone who joined us this year, whether in person or online, and who continue to work with us to create a better world.”

The CGI announced two major Commitments to Action focusing on health and on animal preservation.  First, Former President Clinton, joined by Don Thompson, President and CEO of McDonald's, and Dr. Howell Wechsler, CEO, Alliance for a Healthier Generation, founded by the Clinton Foundation and American Heart Association, announced a partnership to increase customers' access to fruit and vegetables and help families and children to make informed choices in keeping with balanced lifestyles.

Second,

Former Secretary [Hillary] Clinton, Chelsea Clinton, and African government leaders including the Presidents of Burkina Faso, Cote D'Ivoire, Gabon, Malawi, Tanzania, Uganda, and Ministers from Botswana and Zambia made an announcement with leaders of the Wildlife Conservation Society, the African Wildlife Foundation, the World Wildlife Fund, Conservation International, the International Fund for Animal Welfare, Save the Elephants, the Howard G. Buffett Foundation, and the Jane Goodall Institute regarding Partnership to Save Africa's Elephants, a new Commitment to Action aiming to end poaching by addressing poaching, trafficking, and international demand.

These are good plans.  I wish the CGI all the success possible.

VEJ

September 28, 2013 in Conferences, Current Affairs, In the News, International | Permalink | Comments (0) | TrackBack (0)

Monday, September 23, 2013

Nancy Young: 18 Red Flags of Fraud

Speaking at the AICPA Not-for-Profit Industry Conference earlier this year, Nancy Young, who is part of the Business Assurance Services Group of Moss Adams, outlined the behavioral red flags of fraud perpetrators' lifestyles, as listed by the Association of Certified Fraud Examiners (ACFE).  The Nonprofit Times today reproduced the list:

  • Living beyond their means: 43.0 percent
  • Financial difficulties: 36.4 percent
  • Control issues: 22.6 percent
  • Unusually close with vendors/customers: 22.1 percent
  • Wheeler-dealer attitude: 19.2 percent
  • Divorce or family problems: 17.6 percent
  • Irritability, suspiciousness/defensiveness: 14.1 percent
  • Addiction problems: 11.9 percent
  • Refusal to take vacations: 10.2 percent

According to the Times, Young also said that white-collar criminals share certain characteristics, some of which I find pretty interesting:

  • Likely to be married.
  • Member of a church.
  • Educated beyond high school.
  • No arrest record.
  • Age range from teens to older than 60 (although 31-50 is the largest group).
  • Socially conforming.
  • Employment tenure from one to 20 years.
  • Acts alone 70 percent of the time.
  • Males tend to steal larger amounts than females.

This leads me to wonder: in dealing with nonprofits, whom can we trust?

VEJ

 

September 23, 2013 in Conferences, Current Affairs, In the News | Permalink | Comments (1) | TrackBack (0)

Tuesday, September 17, 2013

Recession, Renewal, Revolution? (ARNOVA Annual Conference, Hartford, 11/21-23)

The Future of NGO Studies Conference (Chicago, 11/19-20)

For those of you not attending ARNOVA's annual conference this year, DePaul and Northern Illinois are sponsoring The Future of NGO Studies Conference in Chicago on November 19-20.  While the full list of presenters is too long to reproduce here (see the Sessions list), for the Tuesday evening plenary discussion the panelists will be:

  • Erica Bornstein, University of Wisconsin-Milwaukee (Anthropology)
  • Inderpal Grewal, Yale University (Women's, Gender, and Sexuality Studies)
  • David Lewis, London School of Economics (Social Policy)
  • Steven Sampson, Lund University (Anthropology)
  • Aradhana Sharma, Wesleyan University (Antrhopology)

Lloyd Mayer

September 17, 2013 in Conferences | Permalink | Comments (0) | TrackBack (0)

IRS + 501(c)(4) = SOS? (Hudson Institute, 9/18/13)

For those wanting some expert views on the IRS 501(c)(4) application mess, the Hudson Institute presents IRS + 501(c)(4) = SOS? tomorrow in Washington, DC.  The presenters will be

Given their public comments to date, I expect the presenters will not have identical views regarding either what happened or what should be done.  The Institute's William Schambra will moderate.

Lloyd Mayer

September 17, 2013 in Conferences | Permalink | Comments (0) | TrackBack (0)

Thursday, April 4, 2013

Hudson Institute: "The Charitable Deduction in American Political Thought"

Hudson Institute

The Hudson Institute's Bradley Center for Philanthropy and Civic Renewal presents in Washington, DC on Tuesday, April 16th a lunchtime discussion on the charitable contribution deduction.  Registration and further details available online.  Here is the agenda:

Program and Panel

11:30 a.m.
Registration, lunch buffet

12:00 p.m.
Introduction by Bradley Center Director William Schambra

12:10
Panel discussion
Stanley Katz, Professor of Public and International Affairs at Princeton University
Rob Reich, Associate Professor at Stanford University
Alex Reid, Counsel in Morgan Lewis’s Tax Practice

1:10
Question-and-answer session

1:30
Adjournment

LHM

April 4, 2013 in Conferences | Permalink | Comments (0) | TrackBack (0)

Wednesday, April 3, 2013

Urban Institute Hosts "Charity and Government: Tax Reform and Beyond"

Urban instituteThe Urban Institute will be hosting in Washington, DC on Monday, April 15th a conference titled Charity and Government: Tax Reform and Beyond.  Registration is required.  The conference is co-sponsored by the Urban Institute's Center on Nonprofits and Philanthropy and the Alliance for Charitable Reform.

Here is the agenda and the presenters:

9:30am-10:40am
Session One: As an Independent Sector, Is Charity a Substitute, Complement, Adversary, or Something Else for Government?

Moderator: Eugene Tempel, Indiana University
Speakers: Adam Parachin, University of Western Ontario, Eugene Steuerle, Urban Institute, Joseph Thorndike, Tax Analysts, University of Virginia

10:40am-11:50am
Session Two: What Is the Definition of Charity, and Who Decides How to Define It?

Moderator: John Tyler, Kauffman Foundation
Speakers: Bradford Gray, Urban Institute, Daniel Halperin, Harvard Law School, Alex Reid, of counsel, Morgan Lewis, Marion Fremont-Smith, Hauser Center for Nonprofit Organizations, Harvard University

11:50am-12:20pm: Lunch

12:20pm-1:30pm
Session Three: Philanthropy’s Relationship to Current Policy Debate

Moderator: Elizabeth Boris, Urban Institute
Speakers: Arthur Brooks, American Enterprise Institute, Joanne Florino, Philanthropy Roundtable, William Galston, Brookings Institution, Pat Read, consultant

LHM

April 3, 2013 in Conferences | Permalink | Comments (0) | TrackBack (0)

Friday, February 15, 2013

Columbia Law School Hosts Conference on The Future of State Charities Regulation

Columbia Law SchoolI was fortunate enough to be invited to present at a conference hosted by Columbia Law School's Charities Law Project last week.  Featuring presentations and draft papers (available on the conference website) from a who's who list of charity law experts from the academy, state AG offices and other agencies, and private practice, the conference provided an incredible opportunity to consider and discuss emerging issues in the regulation of charities.  Topics covered included:

  • Jurisdictional Boundaries: State/Federal, State/State Relationships
  • The Fundamental Role Of States In Governance Issues
  • Emerging Issue: Political Activity/Advocacy By The Sector & The States' Role
  • Transparency, Media And Technology: New Expectations, New Opportunities
  • Emerging Issue: Challenges & Interests Of States In Social Mission/Hybrid Organizations
  • Mapping The Trajectory: The Changing Role Of The State Regulators
  • Emerging Issue: State Jurisdiction Over Religious Organizations
  • Emerging Issue: Changing Landscape Of Charitable Solicitation
  • Emerging Issue: The Dynamic Role Of States In Nonprofit Healthcare
  • Federal Partners
  • Envisioning The Future: New Structures

The conference organizers also gathered an extensive set of additional resources that will be helpful to anyone interested in the conference topics.

LHM

February 15, 2013 in Conferences, Paper Presentations and Seminars | Permalink | Comments (0) | TrackBack (0)

Friday, December 28, 2012

Critical Tax Conference (Hastings) Call for Papers

UC Hastings has issued a call for papers for the 16th Critical Tax Theory Conference, which will be held in April 2013.  For more information, see the TaxProf blog post about the call.

LHM

December 28, 2012 in Conferences | Permalink | Comments (0) | TrackBack (0)