Volume XXXVI, No. 6

November 9, 2026

Lead Stories

Report Shows Modest Gains in Board Diversity But Sharp Decline in Willingness to Talk About It

Third demographic report on Philadelphia “Eds” and “Meds” says leadership does not reflect the population served

New York Court Interprets UPMIFA To Award Scholarship Funds From College

Applies cy pres principles to transfer funds to other institutions over recommendations from closed Cazenovia College

Social Club Loses Exemption For Excessive Investment Income

Tax Court affirms IRS action when majority of income often comes from mineral rights lease

Lessons from Litigation

Nonprofit association has no duty to prevent member squabbles

Are national and local frat liable for party shooting?

Nonprofit may sue to stop use of trademarks

Employment Law

Must counselor disclose identity of sexual assault victim?

Tax Matters

Bill reintroduced to end tax breaks for “dark money”

Tax Court imposes maximum excess benefit taxes

Trump Litigation Watch

RI Court enjoins conditions on domestic violence grants

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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.

See our "Say That Again" collection