Call for Papers: AALS Nonprofit & Philanthropy Law
“The Federalization of Nonprofit and Charity Law”
2011 AALS Annual Meeting
January 4-8, 2011
San Francisco, CA
The AALS Section on Nonprofit and Philanthropy Law will hold a program during the AALS 2011 Annual Meeting in San Francisco, California on “The Federalization of Nonprofit and Charity Law.” Except with respect to eligibility for exemption from the federal income tax, nonprofit and charity law developments have historically been the province of state law edict. Thus, in the areas of formation and dissolution, fiduciary duty, and charitable solicitation, scholars, courts, law makers and others have looked to the state of domicile or similar basis to determine what law applies. This state of affairs appears, to some, to be changing. For example, the Internal Revenue Service, in its role as interpreter of federal tax laws concerning charities, recently issued a new IRS Form 990 which seems to seek information that well exceeds the bounds of what is called for by Congress. Similarly, though hospitals are facially concerned with federal tax laws solely in order to maintain tax exempt status, the close scrutiny of Congress in recent years has transformed many non-tax aspects of hospital operations. These are just a few examples. The question is: What are, or should be, the limits of federal regulation, through the guise of tax law, of nonprofit and charitable entities? This call for papers seeks scholarly analysis of this very broad topic.
For more information, including eligibility and other requirements, see David Brennen, AALS Nonprofit & Philanthropy Law Section: Call for Papers, March 22, 2010.