Topic
Charitable Organizations
91 published works
Nonprofit Law Prof Blog
Pennsylvania Charitable Nonprofit Caucus
The press conference announcing the PCN CaucusFrom Harrisburg, the place where nonprofit hospitals go to die and pay property tax, this announcement, June 21 2023: State Rep. Abigail Salisbury joined colleagues…
The Right Coast
Is the Pope Catholic? Yes, but Wisconsin Rules This Catholic Charity Is Not ‘Primarily’ Religious | RealClearInvestigations
For over a century, the Catholic Charities Bureau of Superior, Wis., has aided people of all faiths: the developmentally disabled, seniors, and children, many of them low income. As Milwaukee…
Tax Controversy Report
Increase in IRS Funding Leading to More Audits of Public Charities
As part of the Inflation Reduction Act, the IRS will receive a nearly $80 billion funding increase, including more than $45 billion for enforcement, over the next decade. Audit staff…
Nonprofit Law Blog
Nonprofit Law 201 for Journalists
This post follows up on our previously published post Nonprofit Law 101 for Journalists and is intended to provide additional information to journalists and news organizations about federal tax laws…
Adding Value – McNees PA Tax Blog
PA Commonwealth Court Flatlines Nonprofit Hospitals Exempt Status for Real Property Taxes
By Paul Morcom
On February 10, 2023, in a much-anticipated group of Opinions, the Pennsylvania Commonwealth Court (“Court”) held that four separate Tower Health hospitals (one in Montgomery County and three in Chester…
Nonprofit Law Blog
Restatement of the Law: Duty of Loyalty
The ALI Restatement of the Law, Charitable Nonprofit Organizations (the “Restatement”) provides: “A fiduciary of a charity has a duty to: … [a]ct in good faith and in a manner…
India Tax Law
SC delivers two landmark judgments on exemptions claimed by Charitable Institutions
By S.R. Patnaik, Reema Arya, Mohak Thukral
The Hon’ble Supreme Court of India (“SC”) delivered two landmark decisions dealing with the conditions and entitlement of charitable institutions to claim exemption under the Income Tax Act, 1961 (“IT…
Nonprofit Law Prof Blog
Hackney, Public Good Through Charter Schools?
Professor Philip Hackney (University of Pittsburgh School of Law) has posted Public Good Through Charter Schools? 39 Ga. State. L. Rev. (forthcoming 2023). Here is the abstract:Should nonprofit charter schools be…
India Tax Law
Registration as a charitable institution cannot be made subject to conditions not prescribed under the IT Act
By S.R. Patnaik, Lakshya Gupta
Background The Income Tax Act, 1961 (“IT Act”) prescribes a special taxation regime for charitable trusts and institutions which are registered under the said Act. Sections 11-13 of the IT…
Nonprofit Law Blog
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,…