On the first full weekend of college football, it is appropriate to highlight a recent Associate Press article titled Cash-hungry college sports programs are starting nonprofits to make money to stay competitive. Here are the first four paragraphs:
University
Late last month, The Economist published an opinion piece titled Tax breaks for charity donations should be scrapped (subscription required). Here are the first three paragraphs:
Over more than 20 years Sheldon Solow, an American property billionaire who died in
Last month the Treasury Inspector General for Tax Administration published a report titled Statistical Trends of the Tax Exempt and Government Entities Division Through Fiscal Year 2025. From the “What TIGTA Found” section:
New legislation and executive orders impacted
The Chronicle of Philanthropy reported over the summer that a $10 billion DAF sponsor organization, SDG Impact, had apparently emerged in Wyoming after being barred from existing in Georgia because the chief executive officer allegedly used donor money for personal
Between the proposed consent decree in the National Religious Broadcasters case, expected guidance from the Treasury Department, and the pending elections, the Internal Revenue Code Section 501(c)(3) prohibition on political campaign intervention, often referred to as the Johnson
Ellen P. Aprill (Loyola L.A.) has posted Is OpenAI Foundation a Private Foundation? Should It Be? Here is the abstract:
The saga leading to the recapitalization of OpenAI into a nonprofit now named OpenAI Foundation and a public benefit corporation
Joanne Florino (Philanthropy Roundtable) has written an essay titled What Happens to Endowments When Institutions Fail? From the Philanthropy Roundtable introduction to the essay:
In the August 2026 issue of Planned Giving Today, Philanthropy Roundtable’s Adam Meyerson Distinguished Fellow in
Benjamin Soskis (co-editor HistPhil) haas posted an essay titled Prudential Pluralism, Historical Perspective, and the Defense of Civil Society. Here are the opening paragraphs:
If this is a time of peril for U.S. civil society, it is also a
Earlier today the Department of the Treasury and the IRS issued a much anticipated proposed regulation addressing discrimination and tax-exempt status. The regulatory text itself is brief and worth reproducing in full:
§ 1.501(c)(3)-2 Racial nondiscrimination requirement for private schools.
The American Bar Association’s Nonprofit Organizations Committee will present the 2026 Outstanding Nonprofit Lawyer Awards later this week at the Business Law Section’s fall meeting in Chicago.
The winner of the Outstanding Academic Award is Dr. Afshan Paarlberg,
