Thursday, May 12, 2022
The ABA Nonprofit Organizations Committee has announced its annual Outstanding Nonprofit Lawyer Award recipients. They are:
Vanguard Award: Beth Kinglsey
Outstanding Lawyer Award: Samuel Maizel
Outstanding In-House Counsel Award: Lisa Johnsen
Outstanding Young Lawyer Award: Judith Kim
Outstanding Young Lawyer Award: Jason Qu
Congratulations to all of the recipients! You can read more about the awards and recipients here.
Samuel D. Brunson
Thursday, February 10, 2022
Colgate University in Hamilton, New York, has announced a $25 million gift from alumni Chase Carey (’76), his wife, Wendy, and their children Steve (’12) and Tara (’13) in support of renovating the Reid Athletic Center and other initiatives.
The gift includes $1 million in support of the university’s club rugby program and $1 million for the university’s Center for Freedom and Western Civilization. The bulk of the gift -- $23 million -- will be used to renovate the university's athletic center, which was first built in 1959. Renovations will include a performance arena in a newly constructed south wing that will serve as the home for Colgate’s men’s and women’s basketball and volleyball teams with dedicated locker rooms, lounges, and film rooms. Once complete, the new 35,000 square foot arena will include additional sport office suites; locker rooms for softball, field hockey, golf, and men’s and women’s tennis; visitor locker rooms; a new football suite; and a health and performance center that integrates the university’s sports medicine, strength and conditioning, sports nutrition, and mental health and performance programs.
In a press release issued earlier this week, Colgate stated that
Chase Carey has made significant contributions to Colgate during the last several decades, resulting in gifts to the University of more than $35 million. Carey was an active member of the leadership group that helped construct the Class of 1965 Arena and also played an instrumental role in establishing the Trudy Fitness Center, which bears his mother’s name. He and Wendy are members of the Campaign Leadership Council.
The release quoted Mr. Carey as stating:
Athletics has always been a source of pride, energy, and school spirit that the Colgate community can share in. Our student-athletes make a commitment to pursue excellence, and as part of that process, they learn lessons about teamwork and determination that are incredibly important in life. As a world-class university with world-class student-athletes, we want to build a world-class facility that will help them reach and exceed their goals.
Congratulations to Colgate -- and to the Carey family.
Vaughn E. James, Judge Robert H. Bean Professor, Texas Tech University School of Law
Monday, January 24, 2022
ABA Nonprofit Organizations Committee Seeking Nominations for 2022 Outstanding Nonprofit Lawyer Awards
The Committee on Nonprofit Organizations of the American Bar Association is seeking nominations for the "2022 Outstanding Nonprofit Lawyer Awards." The Committee will also name a recipient for its Vanguard Award for lifetime commitment or achievement in the nonprofit field. Nominations are due by March 7, 2022. For the nomination form and further information, please visit the Nonprofit Organizations Committee webpage. Scroll down to access the nomination form under "2022 Outstanding Nonprofit Lawyer Awards." The award recipients will be announced at the Business Law Section's Spring Meeting on March 31 - April 2, 2022.
Monday, January 17, 2022
In honor of Martin Luther King day, posting King reading his tremendous Letter from a Birmingham Jail. Give it a listen. It has potency still today as we reflect on our current moment and as we consider models of nonprofit leadership. Much of the civil rights work was carried out through nonprofits and the letter came from King in his role in leading a large group of nonprofits. Here is the introduction:
"WHILE confined here in the Birmingham city jail, I came across your recent statement calling our present activities "unwise
and untimely." Seldom, if ever, do I pause to answer criticism of my work and ideas. If I sought to answer all of the criticisms
that cross my desk, my secretaries would be engaged in little else in the course of the day, and I would have no time for
constructive work. But since I feel that you are men of genuine good will and your criticisms are sincerely set forth, I would like
to answer your statement in what I hope will be patient and reasonable terms.
I think I should give the reason for my being in Birmingham, since you have been influenced by the argument of "outsiders
coming in." I have the honor of serving as president of the Southern Christian Leadership Conference, an organization operating
in every Southern state, with headquarters in Atlanta, Georgia. We have some eighty-five affiliate organizations all across the
South, one being the Alabama Christian Movement for Human Rights. Whenever necessary and possible, we share staff,
educational and financial resources with our affiliates. Several months ago our local affiliate here in Birmingham invited us to be
on call to engage in a nonviolent direct-action program if such were deemed necessary. We readily consented, and when the hour came we lived up to our promises. So I am here, along with several members of my staff, because we were invited here. I am here because I have basic organizational ties here.
Beyond this, I am in Birmingham because injustice is here. Just as the eighth-century prophets left their little villages and carried their "thus saith the Lord" far beyond the boundaries of their hometowns; and just as the Apostle Paul left his little village of Tarsus and carried the gospel of Jesus Christ to practically every hamlet and city of the Greco-Roman world, I too am compelled to carry the gospel of freedom beyond my particular hometown. Like Paul, I must constantly respond to the Macedonian call for aid.
Moreover, I am cognizant of the interrelatedness of all communities and states. I cannot sit idly by in Atlanta and not be
concerned about what happens in Birmingham. Injustice anywhere is a threat to justice everywhere. We are caught in an
inescapable network of mutuality, tied in a single garment of destiny. Whatever affects one directly affects all indirectly. Never
again can we afford to live with the narrow, provincial "outside agitator" idea. Anyone who lives inside the United States can
never be considered an outsider.
You deplore the demonstrations that are presently taking place in Birmingham. But I am sorry that your statement did not express a similar concern for the conditions that brought the demonstrations into being. I am sure that each of you would want to go beyond the superficial social analyst who looks merely at effects and does not grapple with underlying causes. I would not
hesitate to say that it is unfortunate that so-called demonstrations are taking place in Birmingham at this time, but I would say in more emphatic terms that it is even more unfortunate that the white power structure of this city left the Negro community with no other alternative."
You can read the text here.
Wednesday, December 22, 2021
Today's Religion News Service (RNS) is reporting that according to a survey conducted by the Hartford Institute for Religion Research, more than half of Christian congregations say they have started a new ministry or expanded an existing one during the COVID-19 pandemic. On average, in fact, these Christian houses of worship began or broadened more than three of their outreach activities in response to the pandemic.
The Hartford Institute's report is the second installment in a five-year project that began earlier this year called “Exploring the Pandemic Impact on Congregations,” based on a collaboration among 13 denominations from the Faith Communities Today cooperative partnership and institute staffers. If their findings are representative of the roughly 320,000 Christian congregations in the country, the institute said, the researchers estimate that nearly 175,000 churches launched or expanded ministries, funds and supplies in response to the pandemic over the past two years. Overall, almost three-quarters (74%) of churches have offered social support during the pandemic and close to two-thirds of congregations say they have been involved in new ministries.
According to the RNS report,
The new findings, a November survey drawn from 820 responses from representatives of 38 Christian denominational groups, showed significant changes in congregations’ attitudes toward change, particularly increasing diversity. Less than three-quarters (73%) agreed in 2020 that their congregations were willing to change to meet new challenges. That increased to 86% in November.
There also seemed to be greater interest in striving to be diverse, with 38% describing themselves as doing so in November compared with 28% in summer of 2021 and 26% before the pandemic and before the majority of the 2020 protests spurred by the murder of George Floyd, a Black man who died under the knee of a white Minneapolis police officer.
But even as congregations considered new ways of operating, an increasing number are concerned about their future, with 23% saying they are worried about their ability to continue, compared to 16% in the summer.
This worry may well be the result of a grim reality: the institute’s researchers estimated that some 200,000 church members have lost their lives due to COVID-19. The percentage of churches reporting deaths within their membership increased from 17% in the summer to 28% in November, when the second survey was conducted. The average number of deaths among those reporting losses in their congregation was 2.3, up slightly from 2 in the summer.
In response, Allison Norton, co-investigator of the study, told RNS in an email, “This is a sobering picture; however, we would have expected an even greater loss, given the aging population of regular churchgoers.”
The project’s first report, based on responses from summer 2021, showed that about a third of congregations had increased requests for food. About a quarter received more requests for financial assistance during the pandemic. The November survey found that 22% said they had added or increased food distribution and 21% had enhanced or begun financial assistance for their community.
It is good to see churches functioning in society as they should.
Prof. Vaughn E. James, Texas Tech University School of Law
Wednesday, September 8, 2021
In Revenue Procedure 2021-40, 2021-38, IRB (due for publication on September 20, 2021), the Internal Revenue Service is set to announce that it will no longer issue letter rulings on whether certain transactions are self-dealing within the meaning of section 4941(d) of the Internal Revenue Code. In making the announcement in a recent Guidewire release, the Service stated that specifically, it "will not issue rulings on whether an act of self-dealing occurs when a private foundation (or other entity subject to section 4941) owns or receives an interest in a limited liability company or other entity that owns a promissory note issued by a disqualified person." This approach amplifies Rev. Proc. 2021-3, 2021-1 IRB 140, which sets forth areas of the Internal Revenue Code relating to issues on which the Internal Revenue Service will not issue letter rulings or determination letters.
Prof. Vaughn E. James, Texas Tech University School of Law
Tuesday, July 6, 2021
About two weeks ago, I read a New York Times article about the latest round of MacKenzie Scott's philanthropy. The article caught my eye for two reasons: first, a $2.7 billion round of donations is massive. And second, a lot of the money was going to arts organizations (and, as the article noted, dance organizations).
At this point, I kind of have a long history of attending dance performances. I'd been to very few before I moved to New York and met my now-wife. I'm more of a music person, personally, but my wife is a dancer and a dance teacher. So I'm familiar with several of the names on this latest round of funding.
And what was interesting to me was the framing. The donations were framed as being made to "organizations which are themselves historically underfunded." Which is hugely laudable and maybe not entirely accurate. Two names especially caught my eye: Alvin Ailey ($20 million) and Jazz at Lincoln Center (some amount that I can't find online in a quick search).
Thursday, June 17, 2021
This year's American Foundation for Suicide Prevention’s overnight fundraising event will be virtual. The Overnight Virtual Experience, an online event which will take place the night of June 26 through the morning of June 27, is a culmination of a month-long physical movement and self-care activities drive.
According to a report in the NonProfit Times,
The lead-up activities to June 26 consist of four components: physical activities, including walking at least 16 miles or other actions; social engagement, including guidance on using social media to share experiences and spread information online; fundraising milestones, with a variety of tiered rewards; and, programming on June 26, including time to honor loved ones, connect with the community and, for those who need it, healing activities. All participants will receive a luminaria they can decorate as they wish, including to honor those loved and lost, and which they can share via an app during the June 26 virtual event.
The Times continues:
The 2021 Overnight Virtual Experience marks the second year in a row the event will be held virtually. In 2020, the roughly 3,300 participants raised more than $1.6 million. Last year’s event was initially planned as an overnight walk, but was recast as a virtual experience in April 2020. At that time, a fundraising minimum of $1,000 per participant was waived.
This year’s virtual event similarly does not have a fundraising minimum, although participants who reached multi-tiered levels of fundraising by May 31 were given a variety of premiums. As of June 11, pledges totaled just less than $700,000, but American Foundation for Suicide Prevention Public Relations Director Alexis O’Brien was optimistic final totals would exceed $750,000.
According to the Times, some aspects of the fundraiser have carried over to 2021. As in the past, "each participant is paired with a Walker Coach who provides guidance and encouragement regarding reaching fundraising milestones, and who helps measure impact as participants disseminate information regarding mental health and suicide among their communities."
Unfortunately, the organization expects the 2021 fundraising level to fall short of what the organization realized during two in-person events in 2019. That year, more than 1,400 participants in San Francisco raised over $1.6 million, while a Boston event that boasted 2,400 participants brought in more than $2.7 million.
According to O'Brien, the Overnight should return to an in-person event in 2022.
Prof. Vaughn E. James, Texas Tech University School of Law
Tuesday, March 16, 2021
Today's NonProfitTimes is reporting that the standards, guidelines and definitions for reporting the results of educational philanthropy have been updated with new guidance on gift counting, a new definition of educational philanthropy and for the first time, a statement on ethics.
According to the Times, the Council for Advancement and Support of Education (CASE) recently released the CASE Global Reporting Standards. For the first time since its initial publication in 1982, the standards offer a digital subscription and six-country supplement.
Previously referred to as the CASE Reporting Standards and Management Guidelines, the CASE Global Reporting Standards is a common set of standards, guidelines and definitions for reporting the results of educational philanthropy activities at schools, colleges and universities across the globe.
The guidelines underpin CASE’s ongoing work to guide the profession, ensure integrity and consistency in educational advancement work, and to support CASE’s own work in data collection and reporting with its AMAtlas suite of tools such as the recently released Voluntary Support of Education (VSE) survey results.
The Times notes three key changes within the standards this year:
- Updated guidance around gift counting, funds received, new funds committed, and donor control and influence.
- For the first time, the CASE Global Reporting Standards added the CASE Statement on Ethics to the front of the book and adds the CASE Principles of Practice for the advancement disciplines, all recently updated by the CASE Commissions for Philanthropy, Communications and Marketing, and Alumni Relations and approved by the CASE Board of Trustees. The CASE Principles of Practice provide global guidelines for those professions and represent the community-derived foundations on which the advancement profession stands.
- A new definition for educational philanthropy: Voluntary act of providing private financial support to nonprofit educational institutions. To be categorized as philanthropy in keeping with CASE standards, such financial support must be provided for the sole purpose of benefiting the institution’s mission and its social impact, without the expressed or implied expectation that the donor will receive anything more than recognition and stewardship as the result of such support.
Announcing the new guidelines via a press release, CASE President & CEO Sue Cunningham stated, “The CASE Global Reporting Standards have at their core the CASE Ethics Statement and Principles of Practice for the profession. As institutional funding has evolved and created increasing expectations for philanthropic support, the need for clear guidance is paramount.”
The standards were reviewed and updated under the leadership of the CASE Reporting Standards and Management Guidelines Working Group. The group is comprised of 19 CASE volunteers and staff, co-chaired by Matthew Eynon, Vice President for College Advancement at Franklin & Marshall College in Lancaster, Pennsylvania, and Brian Hastings, President and CEO of the University of Nebraska Foundation in Lincoln, Nebraska. Six groups of regional volunteers also provided guidance on the new regional supplements for Australia/New Zealand, Canada, Mexico, Singapore, the United Kingdom, and the United States, including text in Spanish and French.
Commenting on the project, Enyon had this to say: “In developing the first global reporting standards for the advancement profession, CASE has decided to make a statement about the power, impact and importance of philanthropy around the world. The working group members represented many of the leading advancement programs in the world, and their efforts helped to ensure we defined standards which represent excellence in our profession.”
Hastings added: “The standards are an essential element of upholding the integrity of our profession on a global scale. By reporting and benchmarking annual and campaign results consistent with the standards, all CASE member institutions can compare results with a greater level of confidence and understanding.”
Print copies and digital subscriptions of the Global Reporting Standards are available with a CASE membership discount from the CASE bookstore.
Prof. Vaughn E. James, Texas Tech University School of Law
Friday, March 6, 2020
Yesterday I got an email from Eveyln Brody (Professor Emeritus, Chicago-Kent). I'm sure everybody reading this knows what an important voice she has been in the world of nonprofit and tax law. But did you know that she's an amazing artist?
A year and a half ago or so, I went to see an exhibition of her pastels at the Leslie Wolf Gallery in Chicago. And now, for the next two months, she's back with a new show of seven of her large pastels entitled "Pause Play." The show will be at the NUPOC Gallery in downtown Chicago during all of March and April.
Evelyn's paintings capture apparently unremarkable moments in time--my favorite are when she paints people riding public transportation, but she also does amazing things with people in museums. And other things. Somehow, the moments she captures manage to be both perfectly ordinary and somehow transcendent.
If you're in Chicago during the next two months, I'd highly recommend checking out the second career of a tremendously talented law professor; maybe I'll see you there.
Samuel D. Brunson
Thursday, October 31, 2019
Frankly, when I think about holidays and nonprofits, I think about the Thanksgiving-to-Christmas corridor. That seems to be when a lot of volunteering happens and, as the end of the tax year approaches, it also seems to be when a lot of year-end funding requests happen.
Are there any Halloween-oriented charities? Almost certainly. And the one I found quickly on Google was 'Ween Dream, a Louisiana-based public charity that provides costumes to kids who might otherwise not have costumes.
It's a small organization, collecting roughly $10,000 of donations annually. I don't know anything substantive about it, but I like that they're taking a charitable approach to a holiday that, as wonderful as it is, doesn't usually invoke thoughts of charity.
Samuel D. Brunson
Monday, June 24, 2019
As this is my first post on Nonprofit Law Prof Blog, I thought I would do an introductory post. Excited to be blogging here. My name is Philip Hackney, and I am an Associate Professor of Law at the University of Pittsburgh School of Law. I primarily teach tax law related courses and my scholarship focuses on nonprofit organizations, tax-exemption, tax law, and the IRS. You can see my scholarship here and you can see some articles I have written for more popular press here.
I worked for five years at the Office of the Chief Counsel of the IRS in Washington DC regulating the nonprofit sector. That work very much influences my research and scholarship and likely what I will blog about here. For instance, I will likely speak about stories like the Taxpayer Advocate Service ("TAS") criticizing the IRS on its new Form 1023-EZ. I note this story because in TAS's 2020 Objectives Report to Congress, TAS again criticizes the IRS's management of its tax-exempt application system. The Form 1023 EZ is a relatively new cursory form that allows small nonprofits to quickly qualify with the IRS as tax exempt organizations. The form was a response to chronic backups at the IRS for approval of routine applications for tax-exemption. TAS is not wrong about the problems raised by the adoption of Form 1023 EZ, a form that will be abused. Charities that should not get tax benefits will be approved by the IRS as a result of the cursory form. The IRS is not doing the kind of audit work that will ensure those organizations are caught. But the reality is that the IRS does not have the resources to do the oversight of the nonprofit sector to the extent many people seem to want. I don't want to get deeply into this issue here, other than to highlight a perspective that I try to bring to the table, which is that as we think about the nonprofit community it is important to be realistic about the resources we are willing to dedicate to their oversight -- not much -- and then work from there.
I will also blog about the role of nonprofits in our democracy. Values of democracy deeply inform my scholarship, and I will work to highlight the democratic role, or often lack thereof, of nonprofit entities in the US, states, and local governments. Because I believe the well-working of our nonprofit community in its democratic role is critical to the governance fabric of our nation, I think thoughtful laws and well operated oversight of the sector matters greatly. I hope to talk about that.
My wife, who is an artist, and I are deeply engaged in the arts community. I have taken an interest in art law as a result and will likely blog about art law matters as well, particularly as they intersect with nonprofits.
Look forward to interacting with this community.
Monday, June 3, 2019
I'm excited to be here! (Thanks to the Nonprofit Law Prof Blog folks for inviting me!)
Because I wasn't told any differently, I thought I'd take today to briefly introduce myself. I'll get to more substantive blogging tomorrow.
I've been teaching at Loyola University Chicago for a decade now. In addition to here, I do some tax blogging at the Surly Subgroup and some religious/Mormon/tax blogging at By Common Consent. I'm broadly interest in tax and nonprofit issues, and am really interested in questions of the taxation of religious stuff.
My outside-of-work time largely consists of two things: shuttling kids to (and sometimes participating in) an insane number of extracurricular activities and listening to jazz. (I'd like it to involve a little more saxophone playing, but you do what you can.) And both of these things implicate tax-exempt organizations and nonprofits, and may provide me with future blogging fodder.
For instance: today after work, I'll take a bus to pick my daughter up from school. Then we'll take the train to First Ascent. I'll climb and work out while she (and my other daughter) practice with their climbing teams. (Side note: did you know that competitive rock climbing was a thing? Me either, until my kids started doing it. But it'll be in the 2020 Olympics.) Competitive rock climbing is governed by USA Climbing, a 501(c)(3) organization.
I also coach my son's soccer team, through AYSO. (My sister is still incredulous, probably rightfully, since I quit soccer when I was 8. Still, I know more than my son and his cohort, and by coaching, I get to choose when we hold practice, which is kind of critical given my family's schedule.) Like USA Climbing, AYSO is a 501(c)(3) exempt organization.
It makes sense, of course: section 501(c)(3) explicitly allows an exemption for organizations that "foster national or international amateur sports competition." I'll admit, though, that I haven't yet carefully thought through this exemption. When I've thought about it, the two organizations that first come to mind are the NCAA and the US Olympic Committee. My suspicion is that both of these organizations are substantially different, though, from USA Climbing and AYSO. I'll be interested in casually exploring the amateur athletics exemption in future posts.
On the jazz front, I've recently become aware of Giant Step Arts, a nonprofit focused on presenting and recording live jazz. I know basically nothing about Giant Step Arts, though several of the projects it has recorded have made for great listening. I plan on looking at it, its mission, and its tax-exempt status (I think, assuming the linked organization is the same as the jazz nonprofit).
Until those posts, though, thanks for having me, and I look forward to my time on this blog!
Samuel D. Brunson
Sunday, October 7, 2018
Brody Receives ARNOVA Distinguished Achievement in Leadership and Nonprofit and Voluntary Action Research Award
I am pleased to share the good news that Evelyn Brody (Chicago-Kent) is the recipient of the 2018 ARNOVA Distinguished Achievement in Leadership and Nonprofit and Voluntary Action Research Award.
The Distinguished Achievement Award is given annually for significant and sustained contributions to the field through research and leadership. Nominees must have demonstrated outstanding achievement(s) in the field of nonprofit and voluntary action research and/or significant leadership achievements in the advancement and promotion of such research over an extended period of time.
Professor Brody will be presented with this award at the ARNOVA Annual Conference in Austin, Texas from November 15-17, 2018. Please join me in congratulating Evelyn on this outstanding achievement.
I am delighted to share the good news that Lloyd Hitoshi Mayer (Notre Dame) was honored last weekend as a member of the 2018 Notre Dame All-Faculty Team. The Notre Dame All-Faculty Team borrows from the tradition of recognizing outstanding student-athletes being named to All-American teams. In doing so, Notre Dame recognizes the accomplishments of its most outstanding professors:
At every home football game, the provost will honor a different member of the faculty on the field during a timeout. These . . . individuals have been chosen from across Notre Dame’s colleges and schools for their excellence in research, teaching, and service to the University.
Please join me in congratulating Lloyd on this well-deserved honor.
Tuesday, July 10, 2018
I am pleased to cross post this article by the very wonderful Joan Heminway (University of Tennessee) from our sister blog, the Business Law Prof Blog, entitled "A Lawyer Helping Wounded Warriors, One House at a Time"
As a legal advisor to both for-profit and not-for-profit ventures for more than 30 years, I have had to learn about the business operations of new clients many, many times. The facts are so important in these knowledge acquisition processes (which generally take time to complete). The more experienced one is as a business lawyer, the more adept one is at getting the right facts--and analyzing the legal risks, rights, and responsibilities they represent or signal.
As a law professor, I have had many opportunities to experience joy from the work of my students. They do such amazing things! As the careers of my former students lengthen and deepen, my pride in them often exponentially increases.
With all that in mind, I bring you today a podcast featuring one of my beloved former students. She doesn't work for a law firm or a major multinational corporation. She is not a general counsel. Instead, she works for a relatively small nonprofit organization in a broad-based planning and development role.
Jump on over to the Business Law Prof Blog for the rest of the article and the link to the Podcast for a great reminder of why it is we do nonprofit work.
Wednesday, October 26, 2016
Rather than talk about news or scholarship, I want to pose a question about experiential approaches to teaching nonprofit law. What are some of the innovative teaching techniques that you have used or heard of in nonprofit law?
One program that I run is a policy advocacy course that puts a mix of law, MPA (public administration) and MNAL (nonprofit management) students to work as lobbyists seeking changes to state and local policies. The catch: students are not allowed to threaten litigation--they have to navigate political structures as a lobbyist (without any cash) would. Our named partner this semester is United Way of Greater Cleveland, but students work with a range of community based organizations on issues ranging from animal cruelty to policy responses to the Heroin crisis, to local nuisance laws that lead to the eviction of victims of domestic violence. The class has proven successful in accomplishing pedagogical goals, enhancing student career opportunities, and making a positive difference in the community.
More common courses/practices in experiential nonprofit law include:
- Board Fellows – several schools (including Cleveland State) run a program where students are placed as trustees on community boards in a non-voting capacity for an academic year
- Start-up Workshop – the number of requests for assistance for creating a new nonprofit can be overwhelming, and law schools might offer advice on filing creation documents and seeking federal tax-exempt status. (Although, for a lot of these requests, the best and most honest advice is that the requester might want to rethink creating a new nonprofit.)
- A Tax or Transactional Clinic -- assist nonprofits with a particular issue or transaction, e.g., Georgetown Law Clinic
- UVa's Nonprofit Clinic - provides a "legal health checkup" to nonprofit boards
Personally, I would like to see more interdisciplinary projects--students from law, business, social work, policy, etc.--to provide a deeper, richer analysis of an issue facing a nonprofit, while also giving students a more complete understanding of nonprofit practice (but disciplinary silos can be hard to break down.)
Other ideas? How else can we get students engaged in meaningful work in nonprofit law?
Friday, June 10, 2016
So this is off topic, I'll admit, but it gave me a laugh this morning so I thought I'd share. There's some law in there, somewhere. From fellow Law Prof Blog blogger Anne Tucker at the Business Law Prof Blog, her blog post entitled Your Daily Funny Courtesy of the FEC:
Keep reading only if you have 3 minutes that you don't care about being productive or relating to business law, at least not directly.
The Federal Election Committee issued a proposed draft of an advisory opinion on a question brought by Huckabee for President, Inc.--the committee responsible for the 2016 presidential campaign of former Arkansas Governor Mike Huckabee. The Committee wanted to know if it can use part of a legal defense fund to pay a settlement. The FEC says yes. This isn't an election law blog, so I won't go into the details. The litigation arose over the campaign's use of the song "Eye of the Tiger". The FEC, feeling quite cheeky writes the following:
The complaint, seeking injunctive relief and monetary damages, alleged that 21 the Committee had violated federal copyright law by playing the song “Eye of the Tiger” at a campaign event on September 8, 2015. The Committee,rising up to the challenge of its rival, incurred attorneys’ fees and other expenses in defending itself in that litigation. After briefly relishing the thrill of the fight, the parties settled the lawsuit for an undisclosed amount.
Has the political circus of the 2016 election warped the sense of decorum at the FEC or should we all want to be friends with the lawyers there? I can't decide. But I do know that you should (a) click on the link to the song, and (b) jam away in your office for the next 4 minutes.
You are welcome.
Wednesday, March 9, 2016
When does an alleged zoning violation justify automatic removal of a property's tax-exempt status? New York State Supreme Court --Appellate Division, Second Department, recently had the opportunity to review the issue.
In Community Assn., Inc. v. Town of Ramapo, 2016 NY Slip Op 01458, 2nd Dept 3-2-16, the Second Department, reversing the trial court, determined that an alleged violation, for which the property owner had never been cited, did not justify the automatic removal of the property's tax-exempt status. The property had been tax-exempt for years as low-income property. The court found that the alleged zoning violation -- that the property owner had more than two residential apartments -- was not incompatible with the tax-exempt use. Therefore, the court held, the alleged zoning violation could not justify automatic removal of the tax-exempt status. Said the court:
[E]ven assuming that a zoning violation had been sufficiently established, the defendants have failed to articulate why such a violation, under the particular circumstances presented, should result in loss of the plaintiff's tax exemption. Not all violations of law automatically result in the loss of a tax exemption ... . 'The concern of the taxing authority is not with the observance or non-observance by plaintiff of regulatory provisions relating to a specific building, but to the use to which the real property as an entity is or is intended to be devoted' ... . This is not a case in which the applicable zoning regulation is incompatible with the occupant's tax-exempt use ... . In such cases, the rationale for denying the tax exemption is simple and clear, as compliance with both the tax-exempt use and the zoning regulation is impossible. Here, by contrast, the tax-exempt use of providing residential housing to low-income tenants is consonant with the property's permitted use as a two-family dwelling. Under these circumstances, the defendants have failed to establish, prima facie, that the nature of the alleged violation (i.e., that the plaintiff had more than two residential apartments) can serve as a valid legal basis for denying the property tax exemption ...".
So to answer the question with which we started, When does a zoning violation justify automatic removal of a property's tax-exempt status? New York's Second Department is clear: When the applicable zoning regulation is incompatible with the property occupant's tax-exempt use.
Thursday, May 7, 2015
New York City seems to be in the news a lot this week. In a press release issued yesterday, the Carnegie Corporation of New York announced grants totaling $3.6 million in support of education and enrichment programs in the greater New York City region.
The awards form part of the foundation's 2015 Presidential Discretionary Grants program. Pursuant to that program, eighteen museums, libraries, and performing arts and science centers received grants of $200,000 each for existing programs aimed at K-12 students. Grant recipients include the American Museum of Natural History; the Asia Society; the Brooklyn Academy of Music; Carnegie Hall; Cooper Hewitt, Smithsonian Design Museum; Liberty Science Center; Lincoln Center for the Performing Arts; the Metropolitan Museum of Art; the Morgan Library & Museum; the Museum of Modern Art; the National September 11 Memorial & Museum; New Jersey Performing Arts Center; the New York Botanical Garden; the New York-Historical Society; the New York, Brooklyn, and Queens public libraries; and Studio in a School.
Commenting on the awards, Carnegie president, Vartan Gregorian, said:
New York City, one of the cultural capitals on the United States, has the largest public school system in the nation. Carnegie Corporation is proud to support the City's cultural institutions in order to enhance the curriculum of our public as well as private and parochial schools with the riches these museums, libraries, and centers possess. It speaks well of these organizations' leaders that they have developed education programs to help students overcome deficiencies in the arts and sciences that our schools can't provide due to financial factors.