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Recently, public confidence in the charitable sector has eroded due to a barrage of media reports on scandals and abuses. The principal parties charged with regulation of the charitable sector, the Internal Revenue Service and state attorneys general, are saddled with bureaucratic constraints that make it difficult to enforce the laws governing the fiduciary responsibilities of charity managers. Substantial reform in the regulation of charitable organizations is necessary to curb the reported abuses that have undermined confidence in the charitable sector. Some advocate expanding private regulation of the charitable sector to improve enforcement of the fiduciary responsibilities of charitable managers. While some of these private regulatory alternatives have had success in isolated situations, none are satisfactory in providing comprehensive and effective oversight of the charitable sector. Overall, the policies underlying oversight of charitable organizations support maintaining primary responsibility for their regulation in a centralized authority. However, the financial, political, institutional, and agency constraints imposed on the Internal Revenue Service and state attorneys general make them unlikely to implement enough internal reform to be an ongoing, effective enforcement presence in the charitable sector. This Article advocates the creation of a new, federal, quasi-public agency that would be the principal regulator of the charitable sector. The new agency would be a self-funded, independent, and proactive regulator that would serve the dual purposes of curbing the abuses that have eroded public confidence in the sector and educating charity managers of their obligation to be responsible stewards of charitable resources. The proposed agency would be primarily responsible for enforcing federal tax laws aimed at influencing fiduciary behavior of charity managers and preserving charitable assets for public benefit. Its formation, therefore, would separate oversight of charity governance from the tax collection function, thus harmonizing the United States with other countries that have established independent charity oversight agencies.
The public understandably assumes that since nonprofit organizations are established to do good, the people who run them are altruistic, and the laws governing nonprofits have reflected this assumption. This text argues that the rules that govern how nonprofits operate are inadequate.
Stay abreast of the latest developments in charitable fundraising legislation and regulation Effective fundraising has never been more important to the success of a nonprofit organization than it is today. But national- and state-level legislative and administrative control over charitable fundraising is expanding quickly. In the newly revised Sixth Edition of The Law of Fundraising, distinguished lawyers and tax-exempt organization experts deliver a comprehensive and authoritative blueprint of the increasingly complex tangle of federal and state regulations and legislation that govern charitable fundraising in the United States. The authors explore the administrative, tax, and constitutional implications of the latest legislation, regulation, IRS pronouncements, private letter rulings, and technical advice memoranda. The book also includes: In-depth explorations of the anatomy of charitable fundraising, including different methods of fundraising and the roles of accountants and lawyers in the fundraising process Comprehensive examinations of federal and state regulation of fundraising, including the proper delegation of legislative authority and the treatment of fundraising disclosures Regulatory developments on the horizon, including major legislative proposals and new regulatory issues in areas including Internet fundraising An indispensable resource for tax-exempt board members, executives, managers, fundraisers, and other leaders, the latest edition of The Law of Fundraising will earn a place in the libraries of the accountants, lawyers, and other regulated professionals who serve nonprofit organizations.
An analysis of the features of both governmental regulation of non-profit organizations and self-regulation by non-profit sectors themselves.
In this volume charity commissioners and leading charity policy reformers from across the world reflect on the aims and objectives of charity regulation and what it has achieved. Regulating Charities represents an insider’s review of the last quarter century of charity law policy and an insight for its future development. Charity Commissioners and nonprofit regulatory agency heads chart the nature of charity law reforms that they have implemented, with a ‘warts and all’ analysis. They are joined by influential sector reformers who assess the outcomes of their policy agitation. All reflect on the current state of charities in a fiscally restrained environment, often with conservative governments, and offer their views on productive regulatory paths available for the future. This topical collection brings together major charity regulation actors, and will be of great interest to anyone concerned with contemporary third sector policy-making, public administration and civil society.
Concentrates on the historical, statutory, judicial, and administrative aspects of philanthropic foundations. It begins with a general survey of the rise of foundations, particularly as a legal concept, and examines existing provisions for state registration and supervision, with special atention to the role of the attorney general. There are field reports on ten states with programs aimed at following charitable activities closely. The concluding chapter provides appraisals and recommendations, and appendices include state legal requirements for charitable trusts and corporations, selected state acts, rules, reporting forms, and a list of cases.
Silence: The Impending Threat to the Charitable Sector is a high-stake and explosive investigative work about charity misdeeds. As you read this cover, there is a noteworthy charity fraud being perpetrated. Scandals threaten to destroy the reputation of the charitable sector. These scandals threaten to destroy the reputation of powerful organizations and their leaders. Charity malfeasance is an addiction of epic proportions. Charity leaders and regulators, by their silence and denial, are enablers. Because the misdeeds were kept secret, there was no public outcry. The secrets are now being exposed. The sector needs a new paradigm, and Silence makes numerous suggestions as to how to turn it around. This exposé is based on the largest repository of charity fraud anywhere. Many trusted leaders are exposed including board members, presidents, superintendents, chief executive officers, accountants— and more. They embezzled, forged, extorted, and falsified records; they self-dealt, negligently managed assets, and had multiple conflicts of interest.
This Article considers three urgent challenges facing the charitable community and its state regulators: too little fiduciary duty law for nonprofits, the rise of media enforcement of wrongdoing in charities, and an inherent tension in the state's dual role as enforcer and protector of the nonprofit sector. It analyzes whether the scarcity of law is really a problem by comparing nonprofit organizations with business organizations and concludes that charities lack the self-enforcement mechanisms of businesses and therefore need more government guidance. It evaluates whether the media has made governmental supervision obsolete and expresses skepticism about the press displacing state oversight. The solution presented, an advance-ruling procedure for fiduciary duty questions, proposes that states shift their focus from better enforcement against wrongdoers ex post to better charity governance ex ante by devoting more attention and resources to assisting well-meaning charity directors in carrying out their fiduciary obligations.
Adopting a critical multijurisdictional approach to charity law, this thought-provoking book provides a comprehensive analysis of the challenges facing charitable organisations. Exploring the contrasting approaches to charity governance and regulation in both common law and civil law jurisdictions, the book imparts practical guidance for a vast array of stakeholders in the charity law field.