Nonprofits

Recommended Reading: Nonprofit & Tax Law

Filed in Nonprofits, Recommended Reading by on June 10, 2010 0 Comments
Recommended Reading: Nonprofit & Tax Law
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James J. Fishman’s Stealth Preemption:  The I.R.S.’s Nonprofit Corporate Governance Initiative, recently posted on SSRN, joins the growing chorus of critics of the IRS’s preemption of state nonprofit corporate law via the addition of an entire “governance section” to Forms 1023 and 990.  The underlying hypothesis is, of course, that by virtue of asking particularized […]

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Recommended Reading: Nonprofit & Tax Law

Recommended Reading: Nonprofit & Tax Law
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Miranda Perry Fleischer’s Theorizing the Charitable Tax Subsidies:  The Role of Distributive Justice, just published at 877 Wash. U.L. Rev. 505 is a must-read for anyone asking what justifies hospitals’ tax-exemption in a post-reform world.  The least that can be said for this incredibly thoughtful article, which is apparently the first in a series on […]

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Sometimes It’s Better Not to be Ranked #1

Filed in Nonprofits by on October 1, 2009 0 Comments
Sometimes It’s Better Not to be Ranked #1
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The Chronicle of Philanthropy lead off its annual executive compensation story with the headline that “Nearly three in 10 of the leaders of the nation’s biggest charities and foundations have taken pay cuts in the past year as the recession causes donations to drop and batters endowments”. USA Today interpreted the annual survey results differently, […]

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