Harvey P. Dale, Daniel J. Hemel & Jill S. Manny (all NYU) posted to SSRN DAF Sponsors Should Stand Up for Nonprofit Sector Independence, an article that was published in Tax Notes on May 25, 2026 [191 Tax Notes
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Embattled SPLC Faces New Legal Challenges
The Southern Poverty Law Center (SPLC) pleaded not guilty on July 7, 2026 to a DOJ superseding indictment alleging SPLC defrauded its donors by failing to disclose some of the donated funds ($4.1 million) would be used to pay informants
Treasury, IRS: Final Regulations on Charitable Remainder Annuity Trusts
On July 8, 2026, the Department of the Treasury and the Internal Revenue Service issued final regulations identifying certain Charitable Remainder Annuity Trusts (“CRATs”) as tax avoidance or “listed” transactions. Charitable remainder annuity trusts allow individuals to donate to charities
Hemel, Madisonian Nonprofit Law
Daniel J. Hemel (NYU) has posted Madisonian Nonprofit Law to SSRN (forthcoming in the Harvard Journal on Legislation). Here is the abstract:
The nonprofit sector is often described as a counterweight to the state. But how exactly do nonprofit organizations
Congress Talking About Tax-Exempt Hospitals (H.R. 9504) and Sports (H.R. 9137/S. 4668)
There appears to be serious momentum in Congress to address the federal tax rules for two subsets of tax-exempt nonprofits organizations: hospitals; and colleges and universities with sports programs. As always, the question is whether this talk will lead to
IRS “Pre-Guidance” for Sections 25F and 4960
As detailed below, the Treasury Department has issued previews of two important forthcoming guidance projects, one relating the Internal Revenue Code section 25F (the tax credit for donations to scholarship granting organizations) and the other relating to section 4960 (the
Courts Vacate PSLF Final Regulations (UPDATED)
In Robert F. Kennedy Center for Justice and Human Rights v. McMahon, the United States District Court for the District of Columbia concluded last week that the Secretary of Education exceeded her regulatory authority under the applicable statute when
SFFA and Restricted Gifts
This morning, Susan Gary, Professor Emerita at the University of Oregon School of Law, sent me a fascinating case from the Iowa Supreme Court.
The short facts (you can read the full opinion here): Dr. Ezra Totton was
The T̶r̶u̶m̶p̶ Kennedy Center
On Friday, Judge Christopher Cooper of the District Court for the District of Columbia issued a 93-page ruling in the litigation surrounding the (putative) renaming of the Kennedy Center and the announced shutdown of the Kennedy Center for two years.
America’s 250th: Born in the USA
Last week, Freedom 250, a White House organization created by executive order, announced the lineup for a series of concerts celebrating the 250th anniversary of the Declaration of Independence.
Almost as soon as the names were announced, the vast majority