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For-Profit Hospital Cannot Receive Funds From Charitable Trust

Sale of nonprofit hospital disqualifies gift and court must exercise cy pres doctrine

Lead Stories

Criminal Sentence Based On Estimates of Loss, Not Plea

Museum membership seller pocketed cash from sale of memberships, drinks at fundraisers

Lead Stories

Private Foundations Must Avoid Self-Dealing

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

Ready Reference

IRS kills Schedule B except for public charities

Tax Matters

When is a grant more than a grant?

Lessons from Litigation

Court refuses to exempt another 202 housing project

Tax Matters

Taxpayer-completed receipt does not justify deduction

Tax Matters

Social Club May Eject Member Without Hearing or Opportunity to be Heard

North Carolina court says state Nonprofit Corporation Law requires only good faith process, not a hearing

Lead Stories

Does whistleblower policy protect whistleblower?

Employment Law

Court approves cy pres of trust to conversion foundation

Lessons from Litigation

NY Attorney General Sues Accountants For Fraud in Charitable Solicitation

State claims auditors willfully overlooked fraud and failures of internal controls at charity

Lead Stories

The Charges Against the Trump Foundation

NY AG says Foundation has operated in persistent violation of state and federal laws governing charities

Ready Reference

Federal court abstains in solicitation suit

Lessons from Litigation

Boorish behavior not grounds for court to remove director

Lessons from Litigation

Congress prohibits IRS from defining (c)(4) limits

Tax Matters

Developer denied deduction for easement on park

Tax Matters

Impecunious Donor Ordered To Fulfill $400,000 Pledge

Court grants judgment when donor says it is unable to make payments over five years

Lead Stories

Do Corporations Use Charitable Gifts As Means to Obtain Political Influence?

New study estimates 7.1% of corporate charitable giving, totaling about $1.3 billion annually, is politically motivated

Lead Stories

Volunteers at church restaurant not under FLSA

Employment Law

Association for Honest Attorneys loses exemption

Tax Matters

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November Webinar

Fiscal Sponsorships: For the Present and the Future
Wednesday, November 11, 2026
1:30-3:00 PM ET

This year and next are likely to be critical years for legal regulation of fiscal sponsorships.

Fiscal sponsorships have been a time-honored method to spawn new charitable activity when the people with the vision and the energy to do the work do not have recognition of federal charitable exempt status. But they have operated primarily on the basis of a legal handbook, with no formal legislative regulation and relatively few legal precedents to guide them.

This webinar will describe the current world of fiscal sponsorships. It will describe and define the basic types of fiscal sponsorship and discuss the advantages and disadvantages of each. It will discuss the critical issues for the sponsors, the sponsored, and the donors who support the process.

Join us on November 11th

EDs and Meds Report

Who's on Board: Gender & Race in Nonprofit Board Rooms is now available

The report shows modest gains in board diversity but a sharp decline in the willingness to talk about it. This is the third demographic report on Philadelphia “Eds” and “Meds” that says leadership does not reflect the population served.

40 of the largest nonprofit educational and medical organizations in the Philadelphia region were polled; the report shows modest gains in gender and racial diversity but a “troubling decline” in the number and percentage of organizations willing to share data on board demographics.

Read the Report

Nonprofit bylaw review

Don Kramer will review and comment on your own current or proposed bylaws

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?

August 27, 2026

I got an email request for a political contribution recently: “Today, I’m asking you for $100 — the same donation you made [to my last campaign]. The reason being: I don’t spend my time asking corporate bigwigs for massive checks.” I was pleased that they were treating me as a real person who had helped out before.

Seven minutes later, literally seven minutes later, I got this email from the same candidate: “Today, I’m asking you for $3. Yes, just $3. The reason being: I don’t spend my time asking corporate bigwigs for massive checks.” So much for being a real person.

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