Nonprofit Radio: Donor-Advised Funds

I was on Nonprofit Radio last Friday, October 19, talking with host Tony Martignetti about donor-advised funds. A donor-advised fund or DAF is a charitable fund housed within a public charity that allows a donor to make a gift, take an immediate charitable deduction, and recommend, typically with strong persuasive authority, future grants made from the fund. You can read more […]

Nonprofit Tweets of the Week – 10/19/18

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “Saudi agents were waiting when Jamal Khashoggi walked into their country’s consulate in Istanbul two weeks ago. Mr. Khashoggi was dead within minutes, beheaded, dismembered, his fingers severed, and within […]

Nonprofit Tweets of the Week – 10/12/18

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “The world stands on the brink of failure when it comes to holding global warming to moderate levels, and nations will need to take “unprecedented” actions to cut their carbon […]

IRS TE/GE Fiscal Year 2019 Program Letter

On October 3, 2018, the IRS Tax Exempt and Government Entities (TE/GE) division issued their Fiscal 2019 Program Letter. Note in particular the emphasis on data-driven approaches and the focus on private foundation self-dealing, nonprofits that had converted from for-profits, and proper worker (employee vs. contractor) classification. Here are some highlights: Message from the IRS TE/GE Commissioners […]

Nonprofit Tweets of the Week – 10/5/18

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “The president has long sold himself as a self-made billionaire, but a Times investigation found that he received at least $413 million in today’s dollars from his father’s real estate […]

Ex Officio Director – What? Why? How?

Many nonprofits use the term “ex officio director” (or “ex officio board member”) without a clear understanding of what the term means and how to properly incorporate one or more ex officio directors in their governance structures. Definitions  The term director refers to an individual serving as a voting member of the board of directors […]

Nonprofit Tweets of the Week – 9/28/18

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “With her voice shaking at times, Ford described in stark detail Thursday being pinned on a bed at a house party by a drunken Kavanaugh, who she said groped her, […]

Lawyers as Social Innovators: Guest Lecture 2018

Earlier today I had the wonderful opportunity to guest lecture at Scott Curran‘s  Lawyers as Social Innovators class at Chicago-Kent College of Law at the Illinois Institute of Technology. Here are my notes for the class: Introduction – Nonprofit Law On one side of the street you see: a theatre, a clothing store, a restaurant, a […]

Nonprofit Tweets of the Week – 9/21/18

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “Earlier this summer, Christine Blasey Ford wrote a confidential letter to a senior Democratic lawmaker alleging that Supreme Court nominee Brett M. Kavanaugh sexually assaulted her more than three decades […]

Disclosures of Donors: Recent Developments

2018 has seen several developments regarding the required disclosures of donors by nonprofits. Disclosures of Donors – Charitable Organizations On September 11, 2018, a three-judge panel of the United States Court of Appeals for the Ninth Circuit upheld the right of the California Attorney General (AG) to require from reporting charities their IRS Form 990, Schedule […]