Multiple Vehicles for Individual Philanthropy Anyone can dream … but I’m not convinced this is necessarily a dream scenario. Aspiring to be a billionaire appears to come with difficult concessions, serious risks, and major changes to relationships and activities. But at first blush, it sounds cool to be able...
DIVERSITY EQUITY INCLUSION
Some Thoughts for First-Year Nonprofits
Congratulations on your first year as a nonprofit corporation exempt under Section 501(c)(3) of the Internal Revenue Code! Your first anniversary is a notable milestone and a chance to take a quick look back as it relates to moving forward with impact and compliance. This post is written partly...
Compensating Nonprofit Board Members
Many of us serve as volunteer board members of a charitable nonprofit organization. But some nonprofit board members get paid for their service. There are strong feelings about the propriety of compensating nonprofit board members that are worth exploring before arriving at any conclusions. The Law Federal tax laws...
WCTEO: Becoming an Anti-racist Organization: Legal Issues
The 25th Western Conference on Tax Exempt Organizations takes place virtually on Thursday and Friday, December 2-3, and I’m very excited to be moderating a session on Becoming an Anti-racist Organization: Legal Issues. The session features an esteemed panel: Chai Feldblum, Lauren Haverlock, Jean Tom, and Cherie Williams. Register...
Affirmative Action Plans—A Potentially Important Safeguard for Race-Based Grantmaking
Anti-discrimination laws such as Title VII of the Civil Rights Act of 1964 and Section 1981 of the Civil Rights Act of 1866 preclude organizations from making decisions on the basis of race or other protected characteristics in a variety of situations such as funding, programming and employment. See our previous posts...
Anti-Discrimination Laws – Section 1981
Nonprofits must be aware of and compliant with applicable anti-discrimination laws. In an earlier post, we discussed Title VII of the Civil Rights Act of 1964. This post focuses on Section 1981 of the Civil Rights Act of 1866, codified in Title 42 of the U.S. Code. Contrast to Title...
Anti-Discrimination Laws – Title VII
Nonprofits must of course be aware of and compliant with applicable anti-discrimination laws. The first law we’ll review in this area is Title VII of the Civil Rights Act of 1964. Employment Discrimination Title VII protects employees and job applicants from employment discrimination based on race, color, religion, sex,...
Bernholz: Digital Civil Society and Democracy
Lucy Bernholz, Director of the Digital Civil Society Lab at Stanford University’s Center on Philanthropy and Civil Society, is the expert you need to listen to on matters of digital technology, the nonprofit sector and broader civil society, and democracy. I was fortunate enough to attend two of her...
Anchoring Equity in a Mission Statement
Charitable nonprofits are organized and operated to further their tax-exempt missions. For some nonprofits, their mission statement is memorialized in their articles of incorporation and/or bylaws. For others, the mission statement can only be found on their public communications (e.g., website), fundraising materials, and annual information returns (Forms 990)....