Court Rejects UTC Rule
For Gift to Corporation
Executors lack standing to challenge
use of gift to charitable corporation

Full Article (free)

Senator Who Is Not On Board
Has No Fiduciary Duty to Nonprofit
Attorney General would have to show
that he controlled day-to-day operations

Free Preview | Full Article

Court Allows Foundation
To Pursue Computer Claim
Computer Fraud and Abuse Act creates private right
to damages and injunctive relief for harm to protected computers

Free Preview | Full Article

Ready Reference Page No. 110
Top Ten Policies and Practices for Nonprofit Organizations
Increased emphasis on transparency and accountability
requires more formal attention to governance and administration

Free Preview | Full Article

Issues Notes

• Kramer to participate In Planned Giving Course
• Talk with the Editor, January 20

To the Point

You have answered several questions about sole member protection for founders of nonprofit organizations.  Would a sole member clause in the bylaws be sufficient?  I recently filed the articles of incorporation that only asked for the 3 initial directors.  Do I need to amend the articles to include sole membership?
Answer

Lessons from Litigation  Full Article

• College can’t sue founders of rogue foundation
• A nonprofit is a “business” in Pennsylvania after all

Tax Matters Full Article

• Tax Court denies exemption to sole member corporation
• Valuation dispute does not invalidate disclaimer to charity
• Incidental rental of facilities costs foundation exempt status

Employment Law Full Article

• Retaliation claim against director survives motion to dismiss
• Title IX claim against National Geographic Society fails
• ADEA claim denied for failing to follow internal procedures

Say That Again