In recent years the nonprofit sector has been subject to numerous scandals, which have tarnished its reputation and brought demands for stricter regulation. It is often assumed these misdeeds reflect a recent change in the behavior of charities and of charitable fiduciaries, the people who work for nonprofits or serve on their boards. The reality is otherwise. Chicanery involving charities is timeless. The Faithless Fiduciary examines the enduring problem of opportunistic behavior by charitable fiduciaries, and the inability to create an effective system of oversight or accountability for charitable assets. The Faithless Fiduciary and the Quest for Charitable Accountability traces charity scandals, as well as attempts to counter such behavior from the thirteenth century to the present. One vehicle for examining the persistence of opportunistic fiduciary behavior is the Hospital of St. Cross, an almshouse founded in the twelfth century outside of the City of Winchester in Hampshire, England. St. Cross still serves the poor and offers a contemporary visitor, though unlikely to be a pilgrim on the way to Canterbury, a draught of beer and some bread. What is unique about this venerable charity is the recurrence of fiduciary wrongdoing by its leaders through the centuries in 1190, 1304, 1320, 1372, 1576, 1696, and 1853. Crossing the Atlantic, The Faithless Fiduciary examines charity scandals from the beginnings of European settlement to the present. This author offers several propositions: 1) a favorable attitude toward philanthropy has existed since the thirteenth century in both society in a normative sense and through the legal system's protection of charities; 2) many fiduciaries, regularly, in almost all contexts and periods, have breached their trust; and 3) the attempt to regulate charities and fiduciaries largely has been ineffective. The Faithless Fiduciary concludes with a proposal to make charities more accountable.

The Faithless Fiduciary and the Quest for Charitable Accountability 1200-2005

Business & Money

Fishman, James

Business Development & Entrepreneurship

Carolina Academic Press

Financial services industry -- Deregulation -- Great Britain. Financial services industry -- Law and legislation -- Great Britain. Consumer protection -- Great Britain.

The Transformation of Threadneedle Street: The Deregulation and Reregulation of Britain's Financial Services

Business

Law school casebook supplement to Fishman and Schwarz' Nonprofit Organizations Cases and Materials, 2d. Included are expertly edited cases issued since release of the casebook, class notes, and problems for class discussion.

Supplement to Nonprofit Organizations

Schwartz,Steven

Foundation Pr

The Fourth Edition of this pioneering casebook includes a comprehensive mix of materials that is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D.-level tax class. Every major topic is accompanied by a skillfully developed set of problems, and is enriched by lively author’s notes and questions, and bibliographic references.
 Highlights of the Fourth Edition include:
<ul>
<li>Coverage of all significant developments since the last edition, including best practices and reform proposals for nonprofit governance; new investment and donor stewardship standards under UPMIFA; emergence of the social enterprise movement; heightened Congressional scrutiny of hospitals and universities; changes to the public charity support tests and ruling procedures; and the many tax code “reforms” in the Pension Protection Act of 2006.</li>
<li>A comprehensive new Revenue Ruling on political campaign activities of § 501(c)(3) public charities.</li>
<li>An updated chapter on commerciality, with more streamlined coverage of the impact of commercial activities on exempt status, the unrelated business income tax, and complex structures such as joint ventures.</li>
<li>Major revisions to the chapter on private foundations, emphasizing basic concepts and including an overview of the new regulatory regime for supporting organizations and donor-advised funds.</li>
<li>An up-to-date survey of the ongoing Congressional scrutiny of nonprofit sector abuses and pending charitable tax reform legislation.</li>
<li>Pruning of dated materials and technical minutia, and more tightly-edited cases, notes, and problems.</li>
</ul>

Nonprofit Organizations, Cases and Materials (University Casebook Series)

Schwarz,Stephen

Foundation Press

This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Third Edition incorporates all important legislative and administrative developments, including the Pension Protection Act of 2006 “reforms” and proposed regulations on public charity support tests and supporting organizations. Offered as an alternative text for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively authors' notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)

You'll find this book to be an invaluable single source for the statutes and regulations relating to nonprofit organizations. Quickly and easily find the primary law you need in this comprehensive resource, conveniently sized to carry with you. Sample forms streamline document preparation; ensure completeness, accuracy, and proper terminology; and act as checklists.

Nonprofit Organizations: Statutes, Regulations and Forms

Selected Sections on Nonprofit Organizations, Statutes, Regulations, and Forms, 2015 (Selected Statutes)

Mayer, Lloyd

The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes, questions, and bibliographic references. Highlights of the Fifth Edition include: 
<ul>
<li>Coverage of all important developments since the last edition, including new state legislation and case law on nonprofit formation, governance, and donor standing; IRS scrutiny of colleges and universities, nonprofit executive compensation, and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAA’s regulation of college athletes.</li>
<li>Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Court’s Citizens United decision on the nonprofit sector.</li>
<li>Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit.</li>
<li>A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals.</li>
<li>A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction.</li>
<li>Pruning of dated materials, minutia, and more tightly-edited cases, notes, and problems.</li>
</ul>

Nonprofit Organizations, Cases and Materials, 5th (University Casebook Series)

This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fourth Edition incorporates all important new legislative, judicial and administrative developments, including final regulations on the public charity support tests and supporting organizations; proposed regulations on the heightened exemption requirements for nonprofit hospitals and program-related investments; and the ongoing controversy over the use of nonprofit organizations for political campaign activity. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

Tax Law

This casebook has been adapted from the authors' pioneering and widely used casebook, 
Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements and limitations for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fifth Edition incorporates all important new legislative, judicial and administrative developments, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments; the unrelated business tax “silo” rules; proposals for enhanced regulation of donor-advised funds; and the robust policy debate over income inequality, elite philanthropy, and the implications for reform of the charitable deduction. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

See the best price to sell, buy, or rent books by Fishman, James. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Fishman, James

See the best price to sell, buy, or rent books by Fishman, James. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

The Faithless Fiduciary and the Quest for Charitable Accountability 1200-2005

The Transformation of Threadneedle Street: The Deregulation and Reregulation of Britain's Financial Services

Supplement to Nonprofit Organizations

Nonprofit Organizations, Cases and Materials (University Casebook Series)

Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)

Nonprofit Organizations: Statutes, Regulations and Forms

Selected Sections on Nonprofit Organizations, Statutes, Regulations, and Forms, 2015 (Selected Statutes)

Nonprofit Organizations, Cases and Materials, 5th (University Casebook Series)

Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)

Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)