A Basic Framework of the Nonprofit Sector

A Basic Framework of the Nonprofit Sector (paper), 30th Annual Nonprofit Organizations Institute, Austin, Texas, January 16-17, 2013

A Basic Framework of the Nonprofit Sector (ppt)

moore-slider6This seminar paper and presentation) provides a basic framework for the entire nonprofit sector, explaining the differences between private foundations and public charities and briefly discussing other types of nonprofit entities. In addition, this paper lays out the various types of structures and nonprofit entities and discusses choice of form. Finally, this paper discusses end of life issues of nonprofit organizations as well.

The Mission: Create a Climate for Effective Governance

The Mission: Create a Climate for Effective Governance, Tarrant County Bar Foundation Nonprofit Pro Bono Summit, October 22, 2012

This seminar presentation identifies various governance issues applicable to nonprofit organizations, particularly those that are exempt under Section 501(c)(3) of the Internal Revenue Code. The theme of this seminar presentation is creating a climate in which governance can thrive.

Who Would Have Thought: Charitable Trusts as a Viable Entity

Who Would Have Thought: Charitable Trusts as a Viable Entity, State Bar of Texas, Governance of Nonprofit Organizations Course, August 23-24, 2012

This seminar paper explores charitable trusts as an entity structure for Section 501(c)(3) organizations. Many practitioners have moved away from charitable trusts and focus exclusively on nonprofit corporations (and to some extent on newer forms of nonprofit entities including L3Cs and B Corporations). However, the charitable trust, the oldest form of nonprofit entity, still has viability in certain circumstances. This paper explores those circumstances, particularly under Texas law.