Disqualified persons and foundation managers can be personally liable for excise taxes for certain transactions even where it is clear that the foundation has suffered no loss

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Nonprofit Mergers, Acquisitions and Dissolutions
Wednesday, May 13, 2026
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The nonprofit world has continued to change since we did our last webinar on mergers, acquisitions and dissolutions. What was optional thinking for nonprofits in 2024 has become mandatory thinking for many in 2026.

With serious cutbacks in federal funding, increased competition for the limited private resources available, and efforts to abolish the very essence of the work of others, many nonprofits are now concerned about their ability to survive. Now more than ever, considering whether and how to merge, affiliate or dissolve is critical.

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Do your Bylaws reflect the way you actually operate? Do they protect the interests of those who should be protected? Do they spell out clearly how to deal with governance issues? Or do they create uncertainty for those who have to implement them?

Most nonprofits don't spend a lot of time looking at their Bylaws until there is a question or a dispute. That's when you need bylaws that are clear and unambiguous, so your questions on how to proceed are already answered. That's when bad bylaws can lead to unnecessary controversies or even costly litigation. Nonprofit Issues editor Don Kramer will review your current or proposed Bylaws to see if they work for you.

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SAY THAT AGAIN?

February 16, 2026

I am always amazed at the ambiguity of the English language and how the same words can have different meanings to different people. It is important to realize in writing bylaws and other contracts.

I was reminded of that the other day when I wanted to get some money from the bank. I wanted enough actual currency that it would come in one of those pre-counted packages held together by a paper wrapping strip. I almost never go into a bank these days, and nobody there knows me personally.

I asked the teller for “a package of one hundred dollar bills.”

How much money had I asked for? What I could easily withdraw from my account with a tap of my bankcard on their little machine? Or an amount that might cause the teller to hit the silent hold-up alarm?

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This report provides a rare inside view on barriers women face to selection and success that are particular to nonprofit organizations and makes specific recommendations on how to improve the gender ratio.
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