Nonprofit & Philanthropy Law eJournal最新文献

{"title":"Legal Pathways to Carbon-Neutral Agriculture","authors":"P. Lehner, N. Rosenberg","doi":"10.1163/9789004322714_cclc_2017-0102-006","DOIUrl":"https://doi.org/10.1163/9789004322714_cclc_2017-0102-006","url":null,"abstract":"This Article examines the agricultural strategies, practices, and technologies available to increase soil carbon sequestration and reduce greenhouse gas emissions. It details pathways for amending existing federal and state legal regimes and enacting new ones, and recommends improving public agricultural research, development, and extension efforts; reforming federal subsidy and conservation programs; and revising trade policy, tax policy, regulatory strategies, financing for carbon farming, grazing practices on government land, and greenhouse gas pricing. It also describes how the private and philanthropic sectors can stimulate carbon farming; strategies for reducing emissions that stem from farm inputs and that result from food processing, distribution, consumption, and waste; and the potential to encourage consumption of climate-friendly foods through national dietary guidelines, procurement at all levels of government, and private-sector initiatives such as certification schemes and healthier menu options.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116242849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Donor Advised Funds: Charitable Spending Vehicles for 21st Century Philanthropy","authors":"Roger Colinvaux","doi":"10.2139/SSRN.2677297","DOIUrl":"https://doi.org/10.2139/SSRN.2677297","url":null,"abstract":"The donor advised fund (DAF) is changing longstanding giving norms in U.S. philanthropy. DAF contributions now account for around 7 percent of giving by individuals in the United States. About half of those contributions go to national DAF sponsors that have relationships with large commercial investment firms like Fidelity, Vanguard, and Schwab. This Article seeks to advance the understanding of the donor advised fund and to address two of the main policy questions: whether to impose a payout on DAFs and their sponsoring organizations and how to respond to the increased use of DAFs for noncash charitable contributions. Part I of the Article provides a brief overview of DAFs. Part II of the Article discusses the different ways DAFs are viewed – as quasi private foundations, public charity substitutes, or as catalysts for new charitable giving. Each view suggests a different regulatory approach. Part III focuses distinctly on the national sponsoring organization and the reason for its section 501(c)(3) status. The national sponsoring organization’s exempt purpose is to spend money for the benefit of other 501(c)(3) organizations. The Article argues that as an organization that fulfills its mission by spending, it is appropriate for policymakers to require each fund to spend down contributions over a range of years. Part IV of the Article examines the solicitation by DAF sponsoring organizations of charitable contributions of property, including privately traded stock, real estate, fine art, collectibles, and publicly traded securities. The increasing use of DAFs for noncash contributions will accentuate the problems of current law, which include a deduction for unrealized appreciation, overvaluation of contributed property, uncertain benefits to charity, equity concerns, and enforcement. Part IV argues that if Congress intends to retain the subsidy for property contributions, DAFs present an opportunity to improve and lower the cost of the subsidy both by reducing the amount of unrealized appreciation that may be deducted and by basing the amount of the deduction for property contributions on the net benefit to charity.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116732697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"U.S. Nonprofit Activity in Cuba: The Cuban Context","authors":"E. Peñalver, Laura Spitz, Elizabeth Brundige, Lucia Domínguez Cisneros","doi":"10.31228/osf.io/tk9f5","DOIUrl":"https://doi.org/10.31228/osf.io/tk9f5","url":null,"abstract":"The thaw of U.S.-Cuba relations and the reestablishment of diplomatic ties between the United States and Cuba present an opportunity for nonprofit organizations based in the United States seeking to increase their engagement with Cuba. U.S. regulatory restrictions on nonprofit activity have decreased dramatically over the past two years. As a result, interest in undertaking projects in Cuba among U.S. nonprofits has increased significantly. Although the scope of potential opportunities is as yet unknown, this paper seeks to advance the conversation by answering the following questions: What is the current state of U.S. and non-U.S. nonprofit activity within Cuba? What are the Cuban legal and other constraints that affect nonprofit activity in the country? What recommendations might we offer for U.S. nonprofits that are interested in pursuing work in Cuba, in light of the constraints identified above? And finally, what legal, policy or other measures in Cuba might help address these constraints and facilitate increased nonprofit engagement?","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116705638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Examining Gallery-Supported Art Exhibitions","authors":"Anne Choike","doi":"10.2139/SSRN.2821240","DOIUrl":"https://doi.org/10.2139/SSRN.2821240","url":null,"abstract":"For-profit art galleries are making news for the donations they provide to nonprofit art organizations to support exhibitions of artists represented by such galleries. Yet nonprofit art organizations are committed to advancing art for the public interest, not for private profit. This Article examines whether there are any meaningful limits on gallery donations that support art exhibitions at nonprofit arts organizations, focusing on the legal framework governing federal tax-exempt status, as well as the self-regulatory rules and informal norms of the art industry. Does the existing regime allow gallery-supported art exhibitions or are they activities that do not further nonprofit art organizations’ missions? What short-term and long-term solutions are available and appropriate in light of the causes and context of gallery-supported art exhibitions? These questions are animated by the broader dialogue about equitable access to publicly funded resources, with the answers having important implications for what it means to promote art that is representative of American society.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124353518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Nonprofit Displacement and the Pursuit of Charity Through Public Benefit Corporations","authors":"Alicia E. Plerhoples","doi":"10.2139/ssrn.2817881","DOIUrl":"https://doi.org/10.2139/ssrn.2817881","url":null,"abstract":"Nonprofits dominate the charitable sector. Until recently, this statement was tautological. Charity is increasingly being conducted through for-profit entities, raising concerns about the marketization of the charitable sector. This article examines for-profit charity conducted through the public benefit corporation, a new corporate form that allows its owners to blend mission and profit in a single entity. Proponents of public benefit corporations intended it as an alternative to a for-profit corporation and largely ignored its impact on the charitable sector. While public benefit corporations are ripe for conducting charity because they can pursue dual missions, they lack the transparency and accountability mechanisms of charitable organizations. This article chronicles the supply and demand for public benefit corporations that conduct charity (i.e., “charitable public benefit corporations”) and hypothesizes the micro and macro level harms caused by them. At the micro level, the harm is fraud or “greenwashing”, i.e., deceiving unwitting stockholders, customers, or other stakeholders into investing or spending their time and money in the negligent or fraudulent enterprise. At the macro level, the more pernicious harm is that “market-based charity” injects individualistic and autocratic business values and methods into charitable work. To mitigate these harms, this article proposes that charitable public benefit corporations be required to grant or sell shares to a group of stakeholders sufficient to give such stakeholder-stockholders standing to bring a derivative suit against the public benefit corporation should it fail to pursue its charitable public benefit. These stakeholder-stockholders are akin to impact investors, or investors who value charitable returns above, or concomitantly with, financial returns. The derivative suit offers the rare stick to guard against greenwashing. More importantly, stakeholder-stockholders can (i) guide the founders and boards of a charitable public benefit corporation in pursuing charity as an ordinary business decision, and (ii) import the participatory and democratic values of the charitable sector to public benefit corporations.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"13 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133106475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Guardians of the Charitable Realm: Charitable Trust Supervision Practice and Procedure in the Common Law World","authors":"Oonagh B. Breen","doi":"10.54648/erpl2016067","DOIUrl":"https://doi.org/10.54648/erpl2016067","url":null,"abstract":"This article examines the control framework for the supervision and oversight of charitable trusts in the common law world. It outlines in Section 1 the fundamental differences between private and public trusts that necessitate a separate enforcement regime for charitable trusts before exploring in Section 2 the historical and political powers and duties of the Attorney General as parens patriae of charities. In light of the limitations of the Attorney General’s effective scrutiny, Section 3 considers the emergence of alternative charity regulators – from tax authorities to independent charity commissions – comparing the relative regulatory achievements of these agencies with that of the Attorney General (AG). Section 4 turns its attention to the role of the courts and tribunals in the enforcement of the interests of donors, beneficiaries and charitable entities. The article concludes in Section 5 with a discussion of the merits and demerits of the charitable trust vis-à-vis the public benefit foundation and explores whether civil law systems intent on adopting the trust need to rethink their enforcement options when it comes to charitable trust enforcement.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130107469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IRS Reform: Politics as Usual?","authors":"Leandra Lederman","doi":"10.7916/D8G44QPX","DOIUrl":"https://doi.org/10.7916/D8G44QPX","url":null,"abstract":"The IRS is still reeling from accusations that it “targeted” Tea Party and other non-profit organizations for delays of their applications for tax-exempt status. Although multiple government investigations found no politically motivated behavior — only mismanagement — Congressional hearings were quite inflammatory. Congress recently followed up those hearings with a set of IRS reforms. Congress’s approach is reminiscent of the late 1990s, when highly publicized Congressional hearings regarding alleged abuses by the IRS resulted in a major IRS reform and restructuring, although the allegations subsequently were largely debunked. This Article argues that the recent allegations against the IRS also were overblown. It looks to the aftermath of the 1998 IRS reform, which included a major downturn in enforcement, for lessons for the present day. The Article concludes that Congress as a whole can do a better job of keeping politics from undermining tax administration.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132544181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"If the Worst Comes to the Worst. Dictator Giving When Recipient's Endowments are Risky","authors":"C. Engel, Sebastian J. Goerg","doi":"10.2139/ssrn.2674047","DOIUrl":"https://doi.org/10.2139/ssrn.2674047","url":null,"abstract":"Donors may often not be sure whether a recipient really deserves their help. Does this uncertainty deter generosity? In an experiment we find that, to the contrary, under most specifications of uncertainty, dictators give more, compared with the donation the same dictator makes to a recipient they know to have the expected value of the endowment with certainty. They are particularly concerned about the possibility that a recipient leaves the lab with no payoff from the game.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132220497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Social Marketing: A Framework for Paving the Pathway of Legal Assistance Programme","authors":"Adilla Anggraeni, S. Wahyuni","doi":"10.2139/ssrn.2618351","DOIUrl":"https://doi.org/10.2139/ssrn.2618351","url":null,"abstract":"This study focuses on the different factors influencing social marketing programme implementation of legal assistance in Indonesia. The variables being examined are variables in theory of planned behaviour (attitude, subjective norms, perceived behavioural control) and additional variables influencing attitude and intention (perceived costs, perceived needs, perceived risks, perceived benefits). The study utilizes both qualitative and quantitative research method. The first stage of this study is a qualitative research consisting of interviews with advocates and keypersons of legal assistance service providers (lembaga bantuan hukum). On the second stage, a cross-sectional quantitative study will be conducted involving the targeted audiences of legal assistance programme in Indonesia. The findings of the first stage of this study reveal some variables posited to influence intention of the targeted audiences to use legal assistance programme. The second stage of the study is expected to provide more insights on the variables influencing intention to use legal assistance programme.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"419 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120967663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area","authors":"G. Yin","doi":"10.2139/SSRN.2534474","DOIUrl":"https://doi.org/10.2139/SSRN.2534474","url":null,"abstract":"This paper briefly explains why the IRS’s adoption of an abbreviated application form (Form 1023-EZ) for organizations seeking recognition of their tax exemption under section 501(c)(3) results in a misuse of scarce compliance resources in the exempt organization area.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131737239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}