Read Nonprofit Law updates, news, and legal commentary from leading lawyers and law firms:
Higher Education Oversight and Governance: Role of a College Board of Trustees
New York Attorney General Eric Schneiderman is urging the state legislature to enact two bills that would reform the statutory requirements for governance of nonprofit organizations – both not-for-profit corporations and...more
The institution of the trust, a creature of the English Court of Equity, evolved deep in the bosom of the Anglo-American legal tradition. France, a civil jurisdiction, lacks a legal institution that is truly comparable. Her...more
The Patient Protection and Affordable Care Act of 2010 (Affordable Care Act) institutes a new 3.8 percent Medicare surtax on net investment income effective January 1, 2013. In addition, absent congressional action to extend...more
Tax-exempt section 501(c)(4) organizations are defined by the Internal Revenue Code as “social welfare organizations.” Treas. Reg. section 1.501(c)(4)-1(a)(2) provides that the organization must be “primarily engaged in...more
I am Clint Smith. I do wills and estate planning and mainly trusts for people here in Maricopa County Arizona. But there is an issue in the news lately that I thought might be of interest to us here in Arizona and that is, as...more
The English trust is a unique legal device whose origin has been the source of much debate among legal scholars. There are three theories concerning the origin of the English trust: the Roman, Germanic, and Islamic. Until the...more
A detailed paper updated May 19, 2011 discussing nonprofit board standard of care, risk management, and audit committee responsbilities, including the California Nonprofit Integrity Act....more
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