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Charity execs are not fiduciaries for ERISA Plan

Lessons from Litigation

Equal treatment not defense against whistleblower claim

Employment Law

Donors May Sue Fidelity Gift Fund For Dumping Stock After Donation

Court says plaintiffs have standing and have met standards to pursue claims of misrepresentation, breach of contract, negligence

Lead Stories

Scholarship Fund Trustees Fight to Stalemate, Court Prohibits Restrictions on Grants

Individual trustees failed to prove that bank breached its fiduciary duty, bank trustee failed to prove that individuals breached their fiduciary duty

Lead Stories

Court grants stay of trustees’ replacement

Lessons from Litigation

Trump can be sued in foundation case

Lessons from Litigation

Court removes trustees of supporting organization

Lessons from Litigation

Parishioners of Merged Church Can’t Stop Sale of Property

Court says they failed to show that they had an ownership interest in the church building

Lead Stories

Charity Bike Ride Uninsured When Participant Is Injured

Court says exclusions prevent coverage for rider’s claims of charity’s negligence in auto accident

Lead Stories

Donor Advised Funds grow in “all key metrics”

Tax Matters

Med Center did not discriminate on layoffs

Employment Law

Court cuts fees for Supreme Court win

Lessons from Litigation

Tax Court refuses to reconsider easement case

Tax Matters

“Ministerial exception” does not preclude breach of contract claim

Employment Law

Church dispute not a federal case

Lessons from Litigation

Club can’t offset event losses against investment gain

Tax Matters

Museum “Members” Can’t Stop Sale of Artworks

“Mere dues-paying members” lack standing to seek injunction against sale

Lead Stories

Isn’t bequest of cat and $6000 enough?

Lessons from Litigation

Improper Selection of Directors Voids Payments for Pastor’s Wife

Bylaws of church were inconsistent with official doctrine and contract could not be validly approved

Lead Stories

Hospital’s child care center not exempt

Tax Matters

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Is This Gift Charitable, and Deductible?
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What is a “gift”? What is a “charitable” gift? To whom may a charitable gift be deductible? How much is deductible? What may the donor receive in return? How does the recipient have to use the gift? When is a charitable gift actually completed? How is it valued? What type of substantiation has to be obtained? What type of paperwork has to be filed, and by whom? What are the limits on deductibility? How do these rules apply to special situations?

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Nonprofit bylaw review

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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?

June 16, 2026

Pennsylvania recently passed a first-in-the-nation bill to provide that the estates of individuals who died without a will and without relatives who would inherit under the estate intestate law should be given to an endowed fund at a local community foundation rather than to the state. (See Ready Reference Page: “PA Law Gives Estates of Decedents With No Will and No Family to Community Foundations”) Now that the law is in effective, some of the community foundations who don’t want to administer separate funds for each estate may be considering names for a single Fund to cover all such bequests, which can be used for general charitable purposes. Here are some suggestions for their consideration:

You Can’t Take It With You Fund
We’re Better Than the Government Fund
Second Chance Fund
They Never Listened Fund
They Told You to Get It Done Fund
They Never Got Around to It Fund
Maybe Next Time Fund
Just Because You Had No Family to Disinherit Fund
Expectant Immortals Fund
The Immortality Fund
Involuntary Donor Fund
The Fund of the Unwilling

See our "Say That Again" collection

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Increasing Gender Diversity on the Boards of Nonprofit Eds and Meds: Why and How to Do It

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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