Nonprofit Law Prof Blog

Litigation involving nonprofit and tax-exempt organizations (such as religious groups), regulations affecting them, and academic papers related to charity governance and philantrhopy law.

Author: Editor David A. Brennen is a law professor at the University of Kentucky and editor Darryll K. Jones is associate dean for research and faculty development at Florida A&M University College of Law. Contributing law prof editors: John D. Colombo of the University of Illinois; Susan N. Gary of the University of Oregon; Amy Morris Hess of the University of Tennessee; Vaughn E. James of Texas Tech; Thomas A. Kelley III of the University of North Carolina; Lloyd H. Mayer of Notre Dame; Karla W. Simon of Catholic University of America; Sophie E. Smyth of Temple University; and Alice M. Thomas of Howard University.

Recent Posts from Nonprofit Law Prof Blog

UPDATE: CRS Overiew Nonprofit Sector Report Now Available at No Charge
Thanks to a commentator for noting the report is now available for free on the Partnership for Philanthropic Planning website. No sign of a free copy of the CRS updated 501(c)(3) hospital report yet. LHM
Fishman: Stealth Preemption: The I.R.S.'s Nonprofit Corporate Governance Initiative
James Fishman (Pace) has posted Stealth Preemption: The I.R.S.'s Nonprofit Corporate Governance Initiative (Virginia Tax Review, forthcoming) on SSRN. Here is the abstract: The Internal Revenue Service, the primary federal regulator of charities, has initiated…
Tate: Should Charitable Trust Enforcement Rights Be Assignable?
Joshua C. Tate (SMU) has posted Should Charitable Trust Enforcement Rights Be Assignable? (Chicago-Kent Law Review, forthcoming) on SSRN. Here is the abstract: In recent years, scholars have given much attention to the problem of…
Gerzog: Reforming the Charitable Split Interest Rules (Again)
Wendy Gerzog (Baltimore) has posted The Times They are Not A-Changin': Reforming the Charitable Split Interest Rules (Again) (Chicago-Kent Law Review, forthcoming) on SSRN. Here is the abstract: The article reviews the history of the…
Articles on the Lifespan of Private Foundations
Courtesy of the newsletter for the Aspen Institute's Program on Philanthropy and Social Innovation, here are two recent non-legal scholarly articles relating to how long private foundation leaders choose to have their charitable institutions exist:…
Nonprofit and Voluntary Sector Quarterly December 2009 Issue
The Nonprofit and Voluntary Sector Quarterly has published its December issue. Here is the table of contents: Richard A. Sundeen, Cristina Garcia, and Sally A. Raskoff, Ethnicity, Acculturation, and Volunteering to Organizations: A Comparison of…
Federal Judge Orders Government to Stop Terrorism Investigation of Charity
We previously reported that a federal district court judge concluded the federal government had violated the constitutional rights of KindHearts for Charitable Development, a Muslim charity, when the government froze the charity's assets in 2005…
ACORN Suit Challenges Congress's Denial of Funding
Late last week, besieged ACORN launched a legal counter-attack by filing a lawsuit in the federal district court for the Eastern District of New York. Represented by the Center for Constitutional Rights, ACORN argues that…
Charities Line Up to Support Incentives for Charitable Giving and Oppose Limit on the Charitable Contribution Deduction
Yesterday the Subcommittee on Oversight of the House Ways and Means Committee held a hearing on "Food Banks and Front-Line Charities: Unprecedented Demand and Unmet Need." The one common theme of both the statements from…
Deadline Approaching for Revocation of Tax-Exempt Status for Failure to File Required IRS Annual Returns
A little over three years ago Congress passed a little-noticed amendment to the annual return filing requirement for most tax-exempt organizations. That amendment added an additional penalty for such organizations that fail to meet their…