Regretfully, I again missed the Council on Foundations (CoF) Annual Conference, though I was present in Denver for the Asian Americans/Pacific Islanders in Philanthropy (AAPIP) annual board and membership meetings before flying to Portland to participate in the ReVV 2010 Conference. The theme of the CoF Conference this year: Intersections: Social...
Legal Entities for Innovation – ReVV 2010
I am participating on a panel this afternoon at the ReVisioning Value 2010 Conference in Portland, Oregon, discussing legal entities for innovation. Among the alternative ways you may structure a social venture: within an existing nonprofit. as an affiliate/subsidiary (nonprofit or for-profit) of an existing nonprofit. as an independent nonprofit. as a...
Tweets of the Week – 4/23/10
Here are some of my favorite posts of the week: GTak: 1/4 of nonprofits may lose their tax-exempt status – http://is.gd/bElQM – AVOIDABLE if small charities file very simple online 990-N! GTak: California's flexible purpose corporation bill (last amended April 5, 2010) – http://bit.ly/9mzuRW – social enterprise legal forms...
L3C and Charitable Trust
Here is a question I posed to some colleagues recently regarding the low-profit limited liability company (L3C) and charitable trust laws: Is it clear whether or not an L3C that receives a PRI is holding property for charitable purposes subject to charitable trust restrictions and Attorney General jurisdiction? While...
Tweets of the Week – 4/16/10
Here are some of my favorite posts of the week: GTak: Too much good stuff re Grantmakers for Effective Organizations Conference from @tactphil to pick faves – http://tacticalphilanthropy.com/ GTak: More tax issues for nonprofits – http://is.gd/bsrA6 – UBIT and property tax (Hawaii retreat center revenue) SSIReview: The Skoll World...
ReVisioning Value Conference 2010 – Portland, OR – April 26-27
I'm looking forward to participating as a panelist and part of the ReVisioning Value Conference on April 26 and 27 in Portland, Oregon. Here's a description of the event from the presenting sponsor: With the ReVisioning Value Conference and Post-Conference Workshops, Springboard Innovation intends to bring the sectors together,...
Legal Foundation for Civil Society in American Law
Yesterday, I had the pleasure of guest lecturing for a political science class on civil society. My thanks to Professor Bruce Sievers and the students at Stanford. Here is a copy of the PowerPoint presentation for the class: Download Legal Foundation for Civil Society 2010. Resources: Trustees of Dartmouth...
Tweets of the Week – 4/9/10
Here are some of my favorite posts of the week: GTak: The number of charities and private foundations increased by 4.3 percent from 2008 to 2009 (total of > 1.2 million) – Chron of Phil 3/25 GTak: Foundations not embracing PRI: Median amount for program-related investments fell from $898,000...
The 100-Member Board of Directors – Part Three
To close this series of posts, I offer some thoughts offered by other sources on board size: IRS (2009): “Attention should also be paid to the size of the board ensuring that it is the appropriate size to effectively make sure that the organization obeys tax laws, safeguards...
Tweets of the Week – 4/2/10
Here are some of my favorite posts of the week: GTak: IRS Governance Check Sheet for Charities – http://is.gd/b3JzZ and Instructions – http://is.gd/b3JGf GTak: New IRS Publication – Tax on Unrelated Business Income of Exempt Organizations http://is.gd/bbnVw (Mar 2010) joe_brown: The Fine Print: BGCA [Boys and Girls Club of...