More on Purpose-Driven Board Leadership

In 2021, Anne Wallestad, the widely respected former CEO of BoardSource, wrote one of the most important articles on nonprofit governance I’ve ever read, The Four Principles of Purpose-Driven Board Leadership (Stanford Social Innovation Review). We’ve previously written about the article’s proposed governance model here and here. The article emphasized that...

Restatement of the Law, Charitable Nonprofit Organizations

Restatement of the Law, Charitable Nonprofit Organizations is a treatise on the law of charities published by the American Law Institute. Restatements are highly respected secondary sources relied upon by lawyers, academics, judges, and others as persuasive, but not binding, authority. This Restatement, published in 2021, is the first one...

Joint Committee on Taxation: Political and Lobbying Activities of Tax-Exempt Organizations (April 2022)

The Subcommittee on Taxation and IRS Oversight of the Senate Committee on Finance held a public hearing on May 4, 2022, entitled “Laws and Enforcement Governing the Political Activities of Tax Exempt Entities.” The Joint Committee on Taxation (JCT) prepared a document in connection with the hearing containing an...