Saturday, January 9, 2021

AALS Nonprofit & Philanthropy Law Section Session Today @ 1:15 p.m. (Eastern)

DownloadThe Nonprofit & Philanthropy Law Section Session at the American Association of Law Schools Annual Meeting is today, Saturday, January 9th, at 1:15 - 2:30 p.m. (Eastern) for those attending this (virtual) conference. Here are the presenters:

 

Ellen P. Aprill,  John E. Anderson Professor in Tax Law, Loyola Law School Los Angeles

Federal Charities: Blurring the Lines Between Public and Private

 

Jill R. Horwitz, Vice Dean for Faculty and Intellectual Life, Professor of Law, UCLA Law School

Discussion of ALI Restatement on Charitable Nonprofit Organizations

 

Lloyd Hitoshi Mayer, Professor of Law, University of Notre Dame Law School

Charitable Crowdfunding

 

Daniel Sokol, Professor, University of Florida Levin College of Law &

Peter Molk, Associate Professor of Law, University of Florida Levin College of Law

Nonprofit Governance in the Age of Compliance

 

Lloyd Mayer

 

January 9, 2021 in Conferences | Permalink | Comments (0)

Wednesday, October 28, 2020

24th Western Conference on Tax Exempt Organizations - coming in December

From December 3rd through the 4th, Loyola Law School will be holding its annual Western Conference on Tax Exempt Organizations. Attendees will be able to learn about a wealth of pressing developments in tax law for tax exempt organizations from top tax experts with nationwide recognition.

For more information, see Loyola's posting of the event.

David Brennen, University of Kentucky College of Law

October 28, 2020 in Conferences, Current Affairs, In the News | Permalink | Comments (0)

Monday, October 26, 2020

IRS partners with non-profits to raise fraud awareness

    Last week the Internal Revenue Service joined with a coalition of charities and other not-for-profit organizations in raising awareness against frauds targeting the nonprofit sector in particular. The third International Charity Fraud Awareness Week, which took place between October 19th and the 23rd, provides resources regarding safety precautions, proper business practices, and recognition of potential fraud attempts to non-profit organizations both large and small. Given that many nonprofits are guided by an explicit mission to give aid to those in need, it is by no means novel that criminals seek to exploit that goodwill. However the issue is of particular vitality in a time when natural disasters and the COVID epidemic are causing suffering across the nation: people are more in need of help than ever. In aid of this cause, the IRS published a statement last week on its website directing tax-exempt organizations to several practical tools including tutorials, videos, webinars, COVID-specific resources.

For the IRS’ published statement, see https://www.irs.gov/newsroom/irs-fights-fraud-aimed-at-charities-joins-international-awareness-week

 

By Professor David Brennen, University of Kentucky College of Law

October 26, 2020 in Conferences, Current Affairs, In the News | Permalink | Comments (0)

Thursday, August 20, 2020

Philip Hackney, The 1969 Tax Reform Act and Charities: Fifty Years Later

I posted a new article on SSRN today that will be published in the Pitt Tax Review soon. This is an introduction to the symposium Pitt Law hosted back in November 2019 before the Covidian times on the 1969 Tax Act and Charities. I will post the link to the issue as soon as it goes live. It includes contributions from Ellen Aprill, Jim Fishman, Dana Brakman Reiser, Ray Madoff, and Khrista McCarden.

"Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, with concerns of similar misuse of philanthropic institutions to further wealthy interests, it is worthwhile to reconsider this significant legislation fifty years later.

Natural questions arise. What was the goal of Congress with respect to charity and with respect to tax? Did it accomplish these goals? Are those goals still relevant? What goals might suggest themselves today? Do we have the ability to modify the law to support those new goals? On November 1, 2019, the Pittsburgh Tax Review hosted a symposium to examine the 1969 Tax Act."

The conclusion is kind of the kicker:

"As I reflect on this symposium that took place in 2019 before the origination of COVID-19 and the racial justice revolution ignited by the killing of Mr. George Floyd in Minneapolis, I think about the great potential of well-democratically-harnessed philanthropy and seriously doubt that can be accomplished within the space of “private” philanthropy. I lean strongly
towards eliminating tax benefits for this private “philanthropy” by denying tax exempt status to those organizations that are not public charities.

Why do I say this? Fundamentally, I believe the effort of philanthropy should not be publicly supported if it is not collectively determined. To me, Professor McCarden makes the beginnings of a persuasive case that the values inculcated and supported through the private foundation system are likely predominately exclusive ones rather than public ones. I think that lack of a public nature should matter. Oddly, the private foundation tax architecture not only supports these wealthy exclusive preferences, but as Professor McCarden points out, it forces the private foundation to spend a lot of money every year into the future furthering those preferences of the wealthy. To be clear, the problem with this form of philanthropy is not that it might support abstruse interests such as senators complained about with respect to the Mellons, but that it works to provide significant and lasting governmental benefits to the private, perhaps well meaning interests, of people simply because they happen to be wealthy. The private foundation tax architecture provides this support, lifts these efforts up, in the name of supporting collective efforts, but they are far from collectively led.

I believe deeply in the power of a fiercely independent and courageous civil society that empowers the voices of all in our communities, particularly those voices that have been and continue to be disempowered. But, the private foundation tax architecture even at its best likely can never really support such a vision because it is defined privately. And, as Professor Aprill shows, the lack of IRS enforcement capability likely makes this architecture weak anyway and unlikely to be able to ever ensure such a democratically based vision. The private foundation community is imbued with some important social justice voices such as Darren Walker of the Ford Foundation and Elizabeth Alexander of the Mellon Foundation.

Still, I believe its predominate ethic is that of Carnegie from The Gospel of Wealth: that the wealthy man is the savior of the rest of us, both in terms of their ability to invest their dollars and to spend them in ways that improve all lives. I think that wrong and harmful. That vision is not just antithetical to democracy, but it is antithetical to racial, gender, sexual orientation, and social justice. Given this, I think we ought to eliminate tax benefits for the private foundation form."

Appreciate comments good and bad on this one.

By: Philip Hackney

August 20, 2020 in Conferences, Federal – Executive, Federal – Legislative, Paper Presentations and Seminars, Publications – Articles | Permalink | Comments (0)

Monday, June 22, 2020

AALS Nonprofit & Philanthropy Law Call for papers

Hereby encouraging folks to submit papers they are working on on Nonprofit or Philanthropy law to be presented at the AALS 2021

CALL FOR PAPERS

AALS SECTION ON NONPROFIT AND PHILANTHROPY LAW

SESSION 2021 ANNUAL MEETING

JANUARY 5-9

San Francisco, CA

Nonprofits & Philanthropy

The AALS Section on Nonprofit and Philanthropy Law announces a call for papers to be presented as works-in-progress in our committee session at the 2020 AALS Annual Meeting in Washington DC from January 2-5, 2020.

The Section seeks submissions on a variety of topics and methodological approaches related to Nonprofit and Philanthropy Law. We are especially interested in receiving submissions from new and junior academics or scholars who have not previously written in the field. We are interested in all states of article development though more developed papers will be given a priority.

Eligibility: Scholars teaching at AALS member or nonmember fee-paid schools

Due Date: Sunday, August 30, 2020

Form and Content of Submission: Submissions may range from early drafts to articles that have been submitted for publication, but not articles that will have already been published by January 6, 2020.

Submission Method: please submit papers electronically to PHackney@Pitt.edu "AALS Nonprofit and Philanthropy Law Submission" in the email subject line.

Submission Review: Papers will be selected for inclusion in the program after review by members of the AALS Nonprofit and Philanthropy Law.

Additional Information: Presenters are responsible for their own expenses associated with the conference. If you have any questions, please contact the chair Philip Hackney at PHackney@Pitt.edu.

By: Philip Hackney

June 22, 2020 in Conferences, Paper Presentations and Seminars | Permalink | Comments (0)

Thursday, February 6, 2020

Taxes and the Future of Philanthropy (February 18th Conference)

Featured_v2The Urban-Brookings Tax Policy Center and the American Tax Policy Center are jointly sponsoring a conference next week that features a great line-up of speakers to discuss taxes and the future of philanthropy. If you are unable to attend in person, it will be available as a webcast both live and afterwards. Here is the full agenda:

9:30 a.m. Welcome and Introduction

  • Ellen P. Aprill, Professor of Law and John E. Anderson Chair in Tax Law, Loyola Law School, Loyola Marymount Universityl; Vice President, American Tax Policy Institute
  • Mark J. Mazur, Robert C. Pozen Director, Urban-Brookings Tax Policy Center

9:35 a.m. Oversight of Nonprofits

  • Karin Kunstler Goldman, Deputy Bureau Chief, Charities Bureau, Office of the New York Attorney General
  • Nina Olson, Executive Director, Center for Taxpayer Rights
  • Marcus S. Owens, Partner, Loeb & Loeb LLP
  • H. Art Taylor, President and CEO, BBB Wise Giving Alliance
  • Elizabeth Young, Senior Manager, American Institute of Certified Public Accountants (moderator)

11:00 a.m. Impact of the TCJA on Nonprofits

  • Joseph J. Cordes, Professor of Economics, Public Policy and Public Administration, and International Affairs, and Codirector, Regulatory Studies Center, George Washington University
  • Catherine E. Livingston, Partner, Jones Day
  • Ruth M. Madrigal, Principal, KPMG
  • Alexander L. Reid, Partner, Morgan Lewis
  • Ellen P. Aprill, Professor of Law and John E. Anderson Chair in Tax Law, Loyola Law School, Loyola Marymount University; Vice President, American Tax Policy Institute (moderator)

12:15 p.m. Lunch

12:30 p.m. “Trust in Nonprofits and Philanthropy: Why It’s Eroding and What’s Next”

  • Stacy Palmer, Editor, Chronicle of Philanthropy

1:15 p.m. The Future of Charitable Giving

  • Hillary Bounds, Vice President of Legal, Chan Zuckerberg Initiative
  • Roger Colinvaux, Director, Law and Public Policy Program, and Professor of Law, Columbus School of Law, Catholic University of America
  • Jill R. Horwitz, Vice Dean for Faculty and Intellectual Life and Professor of Law, University of California, Los Angeles, School of Law
  • C. Eugene Steuerle, Institute Fellow, Urban-Brookings Tax Policy Center
  • Laura Tomasko, Policy Program Manager, Urban Institute (moderator)

2:30 p.m. Event Concludes

Lloyd Mayer

February 6, 2020 in Conferences | Permalink | Comments (0)

Monday, January 6, 2020

AALS2020 in DC Nonprofit & Philanthropy Law Section Panel

The Section on Nonprofit and Philanthropy Law of the AALS hosted a panel at #AALS2020 on Sunday January 5 entitled Charitable Giving and the 1969 Act: 50 Years Later. Roger Colinvaux of the Catholic University of America, Columbus AALS2020 nonprofit panelSchool of Law moderated the session. Professor Colinvaux provided an excellent synopsis of the Act and the historical milieu in which it took place. He also did a nice job of presenting the stakes involved then and now.

Dana Brakman Reiser of Brooklyn Law School presented her article in progress Charity Regulation in the Age of Impact. It considers the ways in which the 1969 Tax Reform Act hinders types of investing that Professor Brakman believes are natural fits for private foundations. She explores novel ways of modifying the Act in order to allow private foundations to make more mission related investments (MRIs) and program related investments (PRIs).

Khrista McCarden of Tulane University Law School presented her article in progress on Private Operating Foundation Reform & J. Paul Getty. She argues that private operating foundations that operate as art museums are too often providing little in the way of public benefits because they tend to systematically exclude lower income and minority populations. She also believes these private operating foundations are particularly subject to self-dealing abuses that neither the IRS nor states attorney general respond to in an appropriate way.  

Finally, Ray D. Madoff, of Boston College Law School, presented her article in progress The Five Percent Fig Leaf examines some of what she perceives as the failure of the private foundation regime to ensure an appropriate payout amount of five percent from private foundations. She argues the allowance of three types of expenditures to count towards payout is too lenient: administrative expenses (that allow donor children to be paid well into the future for often little work), payments to donor advised funds, and PRIs. 

There was active questioning and participation from the audience. These issues clearly resonate at a high level of society. These papers will be published in the Pittsburgh Tax Review in Spring 2020 along with two other papers by Ellen P. Aprill and James J. Fishman  The five papers were presented at the University of Pittsburgh on November 1, 2020 as part of a symposium.

Next years AALS will be in San Francisco. I will be the chair this coming year and would be interested in any thoughts on panel ideas for next years session. The theme of the general conference is the Power of Words. Also very interested in highlighting new professors in the field. Would love to put together a new voices panel in addition to a regular panel. 

Philip Hackney

January 6, 2020 in Conferences, Federal – Executive, Paper Presentations and Seminars, Publications – Articles | Permalink | Comments (0)

Wednesday, November 27, 2019

Western Conference on Tax Exempt Organizations

51ebfb26d8b740459b449299998dd616Loyola Law School (Los Angeles) will be hosting the 23rd Annual Western Conference on Tax-Exempt Organizations on December 5-6. Attendees will be able "to choose from more than 12 sessions on tax developments of critical importance to charities and other nonprofit organizations," with panelists including "officials from the U.S. Department of the Treasury and the IRS, plus a variety of prominent West Coast tax lawyers," and Professor and WCTEO founder Ellen Aprill.

Lloyd Mayer

November 27, 2019 in Conferences | Permalink | Comments (0)

Wednesday, November 20, 2019

ARNOVA Conference is This Week!

There are many talks of interest upcoming at this year's ARNOVA (Association for Research on Nonprofit Organizations and Voluntary Action) annual conference this week, which is being held in San Diego. ARNOVA has long had an active and vibrant "Public Policy, Law, Regulation, and Advocacy” track, with leading international scholars of nonprofit law presenting. Here are a few of the sessions happening tomorrow (Thursday):

Public Policy Impacts on Nonprofits: Barriers, Mandates, Building Capacity to Engage, Chaired by Sasha Zarins (Lilly Family School of Philanthropy), 11 am.

Policy and Legal Constraints on Civil Society and Civic Space: China, Hungary, Israel and Turkey in Comparative Perspective, convened by Mark Sidel (Wisconsin), 2:15.

Closing or Changing Space? The Role of CSOs in Explaining Why Countries Change Laws Governing Civil Society, chaired by Anthony James DeMattee (Indiana), 4 pm

November 20, 2019 in Conferences | Permalink | Comments (0)

Monday, November 4, 2019

Pitt Symposium: The 1969 Tax Reform Act and Charities - Fifty Years Later


Tax adWhere are we on the regulation of charity fifty years after Congress passed the Tax Reform Act of 1969? My colleague Tony Infanti and I along with our Pitt Law Students of the Pitt Tax Review hosted six scholars and two practitioners as commenters on Friday November 1 to consider that question. The symposium was entitled The 1969 Tax Reform Act and Charities: Fifty Years Later

Natural questions arise: (1) What was that act’s goal with respect to Charity? With respect to tax? (2) Did it accomplish these goals? (3) Are those goals still relevant today? (4) What goals might suggest themselves today? (5) Do we have the ability to make those changes that are needed? In our conversations we did not answer all of those questions, but we sure tried.

Pittsburgh as a city strikes me as a fit and proper place to ask these questions. Why do I say this? Pittsburgh, city of the rust belt, but also city of Carnegie, Frick, Mellon, Heinz, city of steel, coal, banking, and ketchup and now city of higher ed, tech, and cutting edge health care. It provides the natural and social landscape for investigating private wealth and its philanthropic use. At the beginning of the 20th Century Pittsburgh generated an enormous amount of the GDP of the US particularly through its manufacture of steel. That industrial choice brought great wealth to a few, and supported the careers of many, but also caused great damage to the environment for the long term. Pittsburgh as a city crashed in the 1980s (I have heard different dates, but place it there as that is when many of the steel mills seem to have closed down), and it has struggled to come back from the loss of the steel industry ever since.

However, today the city has transformed itself with Carnegie Mellon and Pitt driving a high tech economy, UPMC engaging in cutting edge health care connected with the University of Pittsburgh, and a robust provision of higher education. It almost surely survived to another day as a result of major philanthropic capital from the robber barron days from the likes of the Mellon, Heinz, Pittsburgh, and Hillman foundations. These private foundations led an effort to clean up the city and transform it into the more vibrant place that it is today.     

Congress in the 1969 Tax Reform Act responded to a concern about the type of wealth harnessed in foundations like those in Pittsburgh. In fact, as discussed by Jim Fishman in his presentation about the history of the 1969 Tax Act the Mellon Foundation played a big role. Congress at the time was deeply concerned that wealthy individuals were abusing money put into charitable solution and decided it was important to stop those abuses. These papers consider both the origins of these rules and whether these rules still have relevance today.

The first panel considered the topic of Investing for Charity. Ray Madoff presented  The Five Percent Fig Leaf critiquing the five-percent payout rule that the 1969 Tax Act imposed on private foundations. Professor Madoff's paper was paired with Dana Brakman Reiser's contribution Foundation Regulation in Our Age of Impact. Professor Brakman considered the placement of program related investments and mission related investments within the current regulatory context and found the rules wanting in many ways. 

The second panel was entitled Origins of Private Foundation Rules and their Meaning for Today. Jim Fishman provided great historical insight leading up to the Act in  Does the Origin of the 1969 Private Foundation Rules Suggest a Match for Current Regulatory Needs?  Interestingly, Professor Fishman thinks the Act really helped in creating the positive attitude many feel towards private foundations today. He thinks there is a real problem though with smaller private foundations where compliance is likely low. Khrista McCarden focused on a category we had not yet considered that of private operating foundations, which are treated a little better than typical private foundations in her piece entitled Private Operating Foundation Reform & J. Paul Getty. She is concerned about private art museums particularly because of their lack of broad community access. 

Finally panel 3 considered Regulating Charitable Actors. Ellen P. Aprill presented  The Private Foundation Excise Tax on Self Dealing:  Contours, Comparison and Character. It usefully compares the general ethic of the different self-dealing rules that exist within the charitable context particularly that of section 4941 and 4958. However, more interestingly she considers both whether NFIB v. Sebelius might suggest that the 4941 excise tax is a penalty rather than a tax, and whether the tax might be able to serve as a Pigouvian tax. Finally, Elaine Wilson presented her paper Is Consistency Hobgoblin of Little Minds? Co-Investment under Section 4941. The paper focuses on certain PLRs that allow private foundation donors to "co-invest" with their related private foundation, seemingly in violation of the section 4941 self-dealing rule. It then shows why it is valuable from a securities regulation perspective for the private foundations to be provided this leeway from the IRS, and asks why the IRS would have twisted the seemingly clear meanings of the self-dealing exise tax.

I hope to blog about each panel in more depth the rest of this week.

Philip Hackney

November 4, 2019 in Conferences, Federal – Legislative, Paper Presentations and Seminars, Publications – Articles | Permalink | Comments (0)

Friday, November 1, 2019

TODAY: Pittsburgh Tax Symposium

Just a reminder: today is Pittsburgh Law's symposium "The 1969 Tax Act and Charities: Fifty Years Later."

It looks like a spectacular program. And for those of us who can't make it in person, we're in luck: the symposium will be live-streamed here.

It starts at 9:15 am Eastern time. I look forward to learning more about the last half-century of tax and charities.

Samuel D. Brunson

November 1, 2019 in Conferences | Permalink | Comments (1)

Monday, October 28, 2019

Pitt Tax Review - The 1969 Tax Reform Act and Charities: Fifty Years Later, Symposium

By: Philip Hackney

The University of Pittsburgh School of Law's Pittsburgh Tax Review hosts a symposium this Friday November 1, 2019 entitled: "The 1969 Tax Reform Act and Charities: Fifty Years Later.” It will offer experts in the taxation of charities, and those working in the nonprofit field, the opportunity to reflect upon and discuss the impact of the changes made by the 1969 Tax Reform Act 50 years after the law’s enactment. It will be held at The University Club in the Gold Room, located at 123 University Place on Pitt's campus. You can RSVP here. If you are in the area, please join us. 

The event is free and open to the public. CLE of 4.5 hours is available for $90. It will be livestreamed at this youtube link.

Here is the schedule and the speakers:

8-9 Registration/continental breakfast

9 – 9:15 Introduction

 

Panel 1: Investing for Charity 9:15 – 10:45

Ray Madoff,  The Five Percent Fig Leaf

Dana Brakman Reiser, Foundation Regulation in Our Age of Impact

Commenter: Carolyn D. Duronio, Partner, Reed Smith LLP

 

10:45 -11 Break

 

Panel 2 Origins of Private Foundation Rules and their Meaning for Today 11 – 12:30

Jim Fishman,  Does the Origin of the 1969 Private Foundation Rules Suggest a Match for Current Regulatory Needs?

Khrista McCarden, Private Operating Foundation Reform & J. Paul Getty.

Commenter: Penina K. Lieber, Partner of Counsel, Dinsmore & Shohl LLP

 

12:30-1:30 lunch

 

Panel 3 Regulating Charitable Actors  1:30 -3:00

Ellen P. Aprill,  The Private Foundation Excise Tax on Self Dealing:  Contours, Comparison and Character

Elaine Waterhouse Wilson, Is Consistency the Hobgoblin of Little Minds? Co-Investment under Section 4941

Commenter: Philip Hackney, Associate Professor, University of Pittsburgh School of Law

October 28, 2019 in Conferences, Paper Presentations and Seminars, Publications – Articles | Permalink | Comments (0)

Friday, October 4, 2019

Call for Contributions: International Society for Third-Sector Research 2020

LogoThe International Society for Third-Sector Research is calling for contributions for its 2020 biennial conference, to be held in Montreal on July 7-10. The deadline is October 26th. As detailed in the Call for Contributions, submission can be in the form an individual submit an abstract for a paper or poster or in the form of a joint proposal with others for a panel or roundtable. My understanding is that panel submissions are particularly encouraged and tend to have a higher rate of acceptance than individual submissions. I am chairing the "Challenges and Opportunities of Advocacy and Campaigning in an Era of 'Fake News'" track for the conference, and so would particularly encourage submissions relating to this track. See the Call for Contributions for the other tracks.

Lloyd Mayer

October 4, 2019 in Conferences, Paper Presentations and Seminars | Permalink | Comments (0)

Tuesday, July 9, 2019

Reflections on Legal Barriers to Cross-Border Philanthropy in Europe

European Philanthropy ManifestoFollowing up on my earlier post, I was fortunate enough to be able to discuss last week the various legal barriers to cross-border philanthropy in Europe with some of the leading practitioners, academics, and organization leaders from that continent in connection with the European Research Network on Philanthropy (ERNOP) biennial conference. My detailed reflections are available on the Alliance website, so I will just say here that it is a time of both threat and promise for European philanthropy. The threat is that some countries are enacting new laws targeting cross-border philanthropy, which add to existing barriers relating to legal form and taxation. The promise is that supporters of philanthropy have two new initiatives to rally around: the European Philanthropy Manifesto issued by the Donors and Foundations Networks  in Europe (DAFNE) and the European Foundation Centre (EFC) earlier this year; and the European Economic and Social Committee (EESC)'s recent opinion "European Philanthropy: an untapped potential" (the EESC is a consultative body of the European Union). Hopefully these developments, and opportunities such as the event I attended that provide an opportunity to discuss new developments, will help ensure a strong enabling environment for philanthropy in Europe for many years to come.

Lloyd Mayer

July 9, 2019 in Conferences, International | Permalink | Comments (0)

Monday, June 24, 2019

Legal Barriers to Cross-Border Philanthropy in Europe Event

ERNOPI am off to Basel, Switzerland next week for an event focusing on Legal Barriers to Cross-Border Philanthropy in Europe.  (I know, the hard life of an academic.) I helped organize the event along with Oonagh Breen (University College Dublin) and Hanna Surmatz (European Foundation Centre (EFC)). The event will be held the afternoon before the biennial European Research Network on Philanthropy (ERNOP) conference at the University of Basel. It is particularly timely because of two significant European philanthropy developments earlier this year: the release by the European Economic and Social Committee of an opinion titled European Philanthropy: An Untapped Potential; and the publication by EFC and the Donors and Foundations Networks in Europe (DAFNE) of a European Philanthropy Manifesto. These two developments reportedly have created new momentum among policymakers to address the barriers to philanthropy in Europe, including philanthropy across borders.

Here is the current program for the event:

13:00-14:15: Session One: European Regulatory Measures
Oonagh B. Breen, UCD Sutherland School of Law (moderator)
Dominque Jakob, Universität Zürich
Wino Van Veen, Vrije Universiteit Amsterdam

14:30-15:45: Session Two: Taxation
Lloyd Hitoshi Mayer, University of Notre Dame (moderator)
Anne-Laure Paquot, Transnational Giving Europe
Giedre Lideikyte-Huber, Université de Genève
Hanna Surmatz, European Foundation Centre

16:00-17:15: Session Three: Emerging Issues
Hanna Surmatz, European Foundation Centre (moderator)
Francesca Fanucci, European Center for Not-for-Profit Law
Isabel Peñalosa-Esteban, Spanish Association of Foundations

Lloyd Mayer

June 24, 2019 in Conferences, International | Permalink | Comments (0)

Tuesday, June 4, 2019

AALS Section on Nonprofit and Philanthropy Law Call for Papers

CALL FOR PAPERS

AALS SECTION ON NONPROFIT AND PHILANTHROPY LAW

SESSION 2020 ANNUAL MEETING

JANUARY 2-5

WASHINGTON DC

 

Nonprofits & Philanthropy

The AALS Section on Nonprofit and Philanthropy Law announces a call for papers to be presented as works-in-progress in our committee session at the 2020 AALS Annual Meeting in Washington DC from January 2-5, 2020. The panel will be held on Sunday, January 5th, 2020 from 10:30-12:00.

The Section seeks submissions on a variety of topics and methodological approaches related to Nonprofit and Philanthropy Law. We are especially interested in receiving submissions from new and junior academics or scholars who have not previously written in the field.

Eligibility: Scholars teaching at AALS member or nonmember fee-paid schools

Due Date: Friday, August 24, 2019

Form and Content of Submission: Submissions may range from early drafts to articles that have been submitted for publication, but not articles that will have already been published by January 6, 2020.

Submission Method: please submit papers electronically in Microsoft Word format to leslie@yu.edu "AALS Nonprofit and Philanthropy Law Submission" in the email subject line.

Submission Review: Papers will be selected for inclusion in the program after review by members of the AALS Nonprofit and Philanthropy Law.

Additional Information: Unfortunately, the section is not able to provide any funding to presenters, who will be responsible for their own expenses. If you have any questions, please contact Melanie Leslie at Leslie@yu.edu.

TLH

June 4, 2019 in Conferences | Permalink | Comments (0)

Friday, April 5, 2019

ARNOVA Conference Proposal Deadline: April 9

It's not too late for ARNOVA members to submit a proposal for the annual November conference, taking place in San Diego this year. (Member deadline is April 9). LogoThe conference theme this year is Nonprofits and Philanthropy in a Polarized World: Speaking Truth to Power and Using Power to Speak Truth. It's always an interesting, interdisciplinary conversation. Hope to see you in San Diego. https://www.arnova.org/page/upcomingconferences

 

April 5, 2019 in Conferences | Permalink | Comments (0)

Tuesday, October 23, 2018

Charities Regulation on the International Front: Emerging Issues in Globalization

The Nonprofit Management Program at Columbia University’s School of Professional Studies is presenting its next Master Class in the program's Professional Development Series on November 15, 2018:  "Charities Regulation on the International Front: Emerging Issues in Globalization."

A description of the program:

Regulation and enforcement in the charitable sector are increasingly global in scope. Whether addressing cross-border charitable solicitation, oversight issues within religiously based organizations, terrorism concerns, money laundering, or the burgeoning technological platforms that enable new and expanded reach for these activities internationally, charities regulators are on the front lines of some of the most cutting-edge international legal issues. Join us for a deep-dive discussion with our panel of experts discussing the new globalized context of charities regulation.

Panelists:

James G. Sheehan, Chief, Charities Bureau, New York State Attorney General's Office

Ruth M. Madrigal Partner, Steptoe & Johnson LLP, Former Attorney-Advisor, Office of Tax Policy Department of the Treasury

Marcus S. Owens Partner, Loeb & Loeb, Former Director, Exempt Organizations Division of the Internal Revenue Service

Sarah Atkinson, Director of Policy and Communications Charity Commission for England and Wales

Tony Manconi, Director General, Charities Directorate Canada Revenue Agency

Moderator: Cindy M. Lott, Esq., Academic Director, Nonprofit Management Programs and Senior Lecturer'

 

NMirkay

October 23, 2018 in Conferences, Current Affairs, International | Permalink | Comments (0)

Saturday, September 29, 2018

State Charity Registration Single Portal Goes Live Just Before Annual NAAG/NASCO Conference

Cropped-Black-and-TanThe long-planned Single Portal for state charity registration just went live for the first two pilot states, Connecticut and Georgia. A second cohort of at least five states is expected to join them by January 2019, according to the website's FAQs. The site is operated by the Multistate Registration and Filing Portal, Inc., which is described as a section 501(c)(3) organization that is also an instrumentality of government formed by state charity officials. I assume not coincidentally, the site went live just before this year's National Association of Attorneys General/National Associate of State Charity Officials conference in Baltimore, scheduled for October 1st thru 3rd. The agenda for Monday, which is open to the public, is available here.

Lloyd Mayer

September 29, 2018 in Conferences, In the News, State – Executive | Permalink | Comments (0)

Sunday, February 25, 2018

ARNOVA-Asia Conference: Deadline Feb 28

image from www.socsc.hku.hkThe Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) has extended to February 28 its call for proposals for its June 2018 ARNOVA-Asia Conference in Hong Kong. From the conference website:

We are calling for papers that advance the theoretical understanding of factors activating and shaping the changing dynamic between government and the third sector, and the implications of the change for public governance and the sector’s development. We encourage diverse theoretical approaches and methodologies including both qualitative and quantitative research; and also studies with a focus at the individual, organizational or sectoral levels. As we strive to bridge the academic and professional communities in the study and practice of nonprofits and philanthropy, we also welcome proposals for professional exchange sessions by practitioners which address the opportunities and challenges they face amid the changing government-third sector relations. For these practitioner-oriented sessions, innovative modes of presentation and discussion are encouraged; they may be short presentations on case studies to provoke thoughts and discussions, panel discussions of best practices, or provocative talks. Roundtable sessions in which academics and practitioners share their views and experiences of seizing the opportunities and meeting the challenges are also welcomed.

-jwm

 

 

February 25, 2018 in Conferences | Permalink | Comments (0)