I am delighted to introduce this Symposium issue. It celebrates the 2021 publication of the first Restatement of the Law, Charitable Nonprofit Organizations. Five prominent scholars of nonprofit law first presented these Essays at the Symposium Conference on the Restatement of the Law, Charitable Nonprofit at UCLA on September 30 and October 1, 2022. The Conference was co-sponsored by the UCLA...
When Donor Meets Purpose
Abstract This Essay addresses a gap in law and the Restatement of the Law Charitable Nonprofit Organizations regarding the relationship between a charitable nonprofit’s donors and its purpose. I argue that charitable nonprofits can align their purposes with the personal or professional identities of their donors, and it may be in the best interest of some charities to do so. Charities whose...
The Restatement of Charitable Nonprofits and the Changing Nature of the Modern Investment Committee
Abstract Garry W. Jenkins is president and professor of politics at Bates College in Lewiston, Maine. Previously, he was dean and William S. Pattee Professor of Law at the University of Minnesota Law School. Thank you to Professor Jon J. Lee (University of Oklahoma School of Law), Professor Jill Horwitz (UCLA School of Law), Scott Dewey (University of Minnesota Law School Law Library), and the...
Use of Restricted Assets During a Crisis: Is It Time to Raid the Endowment?
Abstract
This Essay summarizes parts of the argument found in Jill R. Horwitz, “The Endowment Is Not For You: Endowment Restrictions And Crises” (unpublished manuscript on file with author).
Laws Governing Restrictions on Charitable Gifts: The Consequences of Codification
Abstract Over the last two decades we have seen marked changes in the laws governing donor-imposed restrictions on charitable gifts. These changes have occurred primarily as a result of the adoption in many states of the Uniform Trust Code (the UTC) and the Uniform Prudent Management of Institutional Funds Act (UPMIFA). This Essay explains that codification in the UTC and UPMIFA of liberalized...
Allocating State Authority Over Charitable Nonprofit Organizations
Abstract This Essay considers the allocation of state authority to enforce the legal obligations particular to charities and their leaders among state officials, including attorneys general, judges, and legislators, and private parties. It first describes the existing allocation. It then reviews the most common criticisms of this allocation, which primarily focus on two concerns: politicization...