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Georgia and Kentucky Allow Donor Standing for Endowment Violations, While Similar Efforts Are Pending in Ohio and Vermont

Georgia and Kentucky Allow Donor Standing for Endowment Violations - On April 9, 2024, Kentucky’s governor signed Senate Bill 70, which will take effect on July 15, 2024, and will amend Kentucky’s version of the Uniform...more

Missouri Court Allows University to Reclassify Restricted Endowment Funds Under UPMIFA

Earlier this month, a Missouri state court allowed Webster University to reclassify various donor-restricted endowment funds as unrestricted endowment funds so the funds could be held as collateral to help Webster meet a 75%...more

The Impact of the Supreme Court’s Harvard/UNC Decision on the Nonprofit Sector

Earlier this summer, the U.S. Supreme Court decided Students for Fair Admissions, Inc. v. President and Fellows of Harvard College, No-20-1199, and Students for Fair Admissions Inc. v. University of North Carolina et. al, No....more

Employee Assistance Programs to Address COVID-19 Challenges

The novel coronavirus (COVID-19) pandemic has forced many companies to scale back operations, temporarily close facilities, and reduce hours. Due to these and other challenges associated with the response to COVID-19, company...more

Donor Advised Funds May Face New IRS Rules

On December 4, 2017, the Treasury Department and Internal Revenue Service (IRS) issued Notice 2017-73, new proposed guidance for donor advised funds (DAFs). The public has the opportunity to comment on the following proposed...more

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