Teaching the Law of Nonprofit Organizations: a Comparison of Materials
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New York University School of Law National Center on Philanthropy and the Law TEACHING THE LAW OF NONPROFIT ORGANIZATIONS: A COMPARISON OF MATERIALS NEW YORK UNIVERSITY SCHOOL OF LAW National Center on Philanthropy and the Law TEACHING THE LAW OF NONPROFIT ORGANIZATIONS: A COMPARISON OF MATERIALS Kenneth Beehler Kristen LaTempa Jocelyn Lin Copyright © 2008 New York University School of Law, National Center on Philanthropy and the Law All rights reserved. TABLE OF CONTENTS ANALYSIS OF TEXTBOOK USAGE .................................................................. 1 LAW SCHOOL COURSES ............................................................................... 2 FISHMAN & SCHWARZ TEXTBOOKS NONPROFIT LAW ...........................................................................5 SELECTED PROBLEMS FROM FISHMAN & SCHWARZ ..........................10 GRAPH: SELECTED PROBLEMS .........................................................12 NONPROFIT TAXATION ..................................................................14 OTHER TEXTBOOKS NONPROFIT LAW ...........................................................................17 NON LAW SCHOOL COURSES ....................................................................... 21 COURSE SYLLABI ......................................................................................... 24 LAW SCHOOL COURSES................................................................................ 25 NONPROFIT ORGANIZATIONS Boyd, Koontz, Sidel: Nonprofit and Philanthropic Organizations..................................27 Brennan: Taxation of Nonprofit Organizations Seminar ...............................................34 Brody: Nonprofit Law ..................................................................................................40 Chisolm: Law of Nonprofit Organization......................................................................55 Desiderio: Nonprofit Corporations ...............................................................................61 Fishman: Nonprofit Organizations................................................................................64 Fleishman: The Idea of the Voluntary Society: Philanthropy, the Not-for-profit Sector, and Public Policy ........................................................................70 Fremont-Smith & Spitzer: Taxation and Regulation of Nonprofits............................. 125 Galston: Nonprofit Organizations: Law and Taxation................................................ 130 Gary: Nonprofit Organizations .................................................................................. 142 Goldschmid & Swords: Seminar in Nonprofit Institutions ......................................... 147 Halperin: Taxation and Regulation of Nonprofits ...................................................... 216 Horwitz: Nonprofit Law and Policy ........................................................................... 228 Jenkins: Nonprofit Organizations............................................................................... 236 Manny: The Law of Nonprofit Organizations ............................................................ 242 Mayer: Not-for-profit Organizations.......................................................................... 250 Mirkay: Nonprofit Organizations .............................................................................. 260 Phelan: Nonprofit Organizations................................................................................ 265 Piper: Nonprofit Organizations.................................................................................. 281 Reiser: Law of Nonprofit Organizations..................................................................... 287 Schwarz & Rosen: Nonprofit Organizations .............................................................. 294 Sugin: Nonprofit Organizations and Philanthropy...................................................... 311 Wexler: The Law of Nonprofit Organizations ............................................................ 316 i NONPROFIT TAXATION Colombo: Tax-Exempt Organizations ........................................................................ 321 Manny: Tax-Exempt Organizations ........................................................................... 325 CHARITABLE GIVING Dale & Manny: Tax Aspects of Charitable Giving...................................................... 331 NON-LAW SCHOOL COURSES .................................................................... 340 Boyd, West, Koontz, Moeller: Nonprofit Organizational Effectiveness (I) .................. 341 Boyd, West, Koontz, Moeller: Nonprofit Organizational Effectiveness (II) ................. 350 Manny: Nonprofit Law.............................................................................................. 358 Rhomberg: Legal Issues Affecting Nonprofit Organizations........................................ 364 ii ANALYSIS OF TEXTBOOK USAGE LAW SCHOOL COURSES FISHMAN & SCHWARZ TEXTBOOKS NONPROFIT ORGANIZATIONS Chapter Goldschmid GaryGalstonSpitzer x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x WexlerSuginSchwarzReiserPiperMirkay x x xMayer x xMannyJenkins x x xHalperin x xSwords x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x Fremont FleishmanFishmanChisolm xSidel Boyd, x xPages x x x x x x x x x x x x x x x x x x xPart x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x Koontz, ‐ Smith & & xxx x x x x x x x x xxx xx x xx xx x x x xxxx2 x‐ xx16 Introduction xxx x x Nonprofit Overview Dimensions of the Introduction Organization 17‐33 Nonprofit Sector 34‐42 Historical Introduction 12 Sector Formation of the 43‐60 Rationales for the Nonprofit Sector 60‐64 The Legal Framework Choice of the Legal 66‐71 Form Basic Statutory 69‐76 Approaches 78‐100 Purposes and Powers Dissolution and and Page 5 101‐127 & Dissolution Distribution of Assets Operation Conversion From a 130‐135 Nonprofit to a For‐ Profit of Nonprofit 136‐139 Other Nonprofit Restructuring Nonprofit Fishman Third 140 Introduction Organizations Operation Governance Organizations Boards of Directors Edition 141‐148 Schwarz and Trustees 34 149‐241 Fiduciary Obligations and ‐ The Enforcement of 242‐264 Fiduciary Obligations State Introduction Regulation 269‐284 Perspective Constitutional Solicitation Tax 285‐314 Restrictions on Regulation of Charitable Proposals for Reform: 316‐318 Federal Regulation of Charitable Solicitation 320‐326 Introduction The Rationale for 327‐348 Charitable Tax Taxation Exemptions Exemption: Affirmative of Requirements for 349‐475 Charitable Charitable Tax Charitable Exemption 5 Inurement, Private Organizations 476‐499 Benefit and Organizations Intermediate Sanctions Limitations on 500‐567 Lobbying and Political Campaign Activities 571‐592 Procedural Issues Goldschmid Gary Galston Spitzer Wexler Sugin Schwarz Reiser Piper Mirkay Mayer Manny Jenkins Halperin Swords Chapter Fremont Fleishman Fishman Chisolm Sidel Boyd, Pages Part Koontz, ‐ Smith & & xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxx x xxxx x xxxx x x xx xx xxxxxxxx x xxxxxxx x xxx x xxx xxx x x x x x x x x x x x x x x x x x x x xx x x x x x x x x x x x x xx x x x x x xx x xx x x x x xxxxxxxxx x x xxx x 593‐595 xx x Introduction Impact of Commercial xxxxxx xx x xx 596‐614 Activities on Exempt Status Commercial The Unrelated xxxxxx x xxxxxxx xx616‐627 Business Income Tax: xx xxx History and Policy Activities The Nature of an xx628 x ‐665 Unrelated Trade or Business and Exclusions From Page 6 6 Unrelated 668‐684 Unrelated Business Taxable Income Computation of Business 685‐693 Unrelated Business Taxable Income Income 694‐707 Unrelated Debt‐ Nonprofit Taxation Financed Income Fishman Third Complex Structures Organizations 709‐743 Edition and Other Special of Schwarz Problems Charitable 744‐750 Proposals for Reform xx x The Universe of 751‐780 Organizations Private Foundations The Federal Tax Treatment of Private Private 781‐789 Foundations: An Overview Foundations Charitable Avoiding Private 7 791‐831 Foundation Status: The Details 832‐869 Private Foundation Excise Taxes 871‐873 Termination of Private Foundation Status xx 874‐893 Introduction Charitable 894‐941 Contributions: Basic Principles Contributions 8 944‐967 Noncash Contributions 970‐976 Planned Giving Techniques Goldschmid Gary Galston Spitzer Wexler Sugin Schwarz Reiser Piper Mirkay Mayer Manny Jenkins Halperin Swords Chapter Fremont Fleishman Fishman Chisolm Sidel Boyd, Pages Part Koontz, ‐ Smith & & Tax xxxxxx xx x x x x x xxxxxx x x The Rationale for Tax 980‐989 Exemption: Exemption 990 Social Welfare Organizations Mutual Page 7 Labor, Agricultural and Mutual 991‐996 Horticultural Organizations Organizations Benefit 910 Trade Associations and Benefit x 997‐1008 other Business and other Leagues and Nonprofit Social Clubs and Private Noncharitable Fishman 1010‐1025 Fraternal Third Organizations Organizations Membership Edition Schwarz 1027‐1030 Other Mutual Benefit Organizations xx x x xx xxx 1031‐1032 Introduction Organizations Special Judicial Intervention Membership 1032‐1035 into Private Association Affairs Problems Membership as a 1036‐1037 Associations Property Right of 1038‐1048 Expulsion of Members Private