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Local church eligible to file for bankruptcy

Lessons from Litigation

Court Can’t Order Contributions In Addition to Maximum Criminal Fine

Government’s request for $44 million in funding for community service projects is rejected

Lead Stories

Wrongful Withholding of Tips Not Covered by Club’s Insurance

Loss came from pre-existing obligation, not from wrongful act, says Court

Lead Stories

University May Sue Trust To Collect on Donor’s Pledge

“Spendthrift” clause protecting against creditors is ineffective against claims against settlor-beneficiary

Lead Stories

May we give to individuals for vet care?

Legal Questions Answered

25% pay cut may justify quit for unemployment comp

Employment Law

Museum property partially exempt from tax

Tax Matters

Court allows creditor to pursue alter ego claim against church

Lessons from Litigation

Lobbying Rules Create Opportunity for Charities

There are many ways to advocate for public policy goals without going beyond the limitations of the Tax Code

Ready Reference

Broker/Director’s Insurance Fails to Cover Malpractice Claim

Policy excludes coverage for transactions where broker has financial interest, or is director of a party

Lead Stories

‘Chief Apostle’ Personally Liable For Unpaid Withholding Taxes

Court rejects claim that finding based on bylaws interferes with church’s First Amendment rights

Lead Stories

Members of Unincorporated Association May Be Liable for Association’s Debt

Vermont Court sets criteria for imposition of personal liability when club can’t meet obligations

Lead Stories

Should medical facilities be member driven

Legal Questions Answered

Court refuses to disqualify former counsel-director in suit

Lessons from Litigation

Volunteer Board Chair Dismissed From Claim for Contract Default

New York Court says claim may not proceed when plaintiff fails to show intentional misconduct

Lead Stories

Directors Can’t Amend Bylaws To Remove Voting Rights of Sole Member

Member may remove newly elected directors who sought to change governance without authority

Lead Stories

National Church May Sue to Compel Arbitration on Split of Local Body

Court says “new” church may be alter ego of former, and that equitable estoppel also applies

Lead Stories

“Supporting org” question not enough for federal jurisdiction

Lessons from Litigation

IRS Guidance Has Not Changed on Electioneering

Although the climate for enforcement has been altered, charities are still prohibited for supporting or opposing candidates

Ready Reference

Oregon Court denies deduction for photo vouchers

Tax Matters

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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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