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
SFFA and Restricted Gifts
Latest from Nonprofit Law Prof Blog - Page 6
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
Balsam et al., The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover
Steven Balsam (Temple University), Curtis M. Hall (Drexel University), Erica E. Harris (Florida International University) and Kyle A. Smith (Mississippi State University) have published The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover, Contemporary Accounting
Boland, Neely & Tinkelman, Form 990 Data Quality and Reliability
Colleen M. Boland (University of Wisconson-Milwaukee), Daniel G. Neely (University of Wisconson-Milwaukee), and Daniel Tinkelman (City University of New York) have published Form 990 Data Quality and Reliability, Nonprofit and Voluntary Sector Quarterly (2026). Here is the abstract:
Nonprofit
Faul & Kumaran, Unruly Boards: Abrogating the Separate Duty of Obedience in Nonprofit Organizations
Andrew Faul (Gilpin Givhan, PC) and Muthusami Kumaran (University of Florida) have published Unruly Boards: Abrogating the Separate Duty of Obedience in Nonprofit Organizations, 31 Barry Law Review 1 (2026). Here is the abstract:
This Article examines whether the
Finley, Hall & Harrison, No Strings Attached: An Examination of Board-Designated Endowments in Nonprofit Organizations
Andrew R. Finley (Claremont McKenna College), Curtis M. Hall (Drexel University), and Teresa Harrison (Drexel Univerrsity) have published No Strings Attached: An Examination of Board-Designated Endowments in Nonprofit Organizations, Nonprofit and Voluntary Sector Quarterly (2026). Here is the
Fleischer, Symmetry and Speech: Nonprofits and the First Amendment
Miranda Perry Fleischer (University of San Diego) has posted Symmetry and Speech: Nonprofits and the First Amendment, 103 Washington University (St. Louis) Law Review (forthcoming). Here is the abstract:
In the spring of 2025, President Trump threatened Harvard’s tax-exempt
Goldblatt, The Inverted Benefit Corporation: OpenAI and the Limits of Mission Governance
Andrew Muchin Goldblatt (UCLA) has posted The Inverted Benefit Corporation: OpenAI and the Limits of Mission Governance. Here is the abstract:
In October 2025, OpenAI converted from a nonprofit-controlled LLC to a nonprofit-controlled Delaware public benefit corporation, culminating in
Jacob et al., Systemic electioneering from the evangelical pulpit: Evidence from a computational analysis
Marc S. Jacob (University of Notre Dame), Yphtach Lelkes (University of Pennsylvania), Samuel Wolken (University of Pennsylvania), and Sean J. Westwood (Dartmouth College) have published Systemic electioneering from the evangelical pulpit: Evidence from a computational analysis, Proceedings of the