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.

Overview of Nonprofit Organizations: The Basic Framework

Overview of Nonprofit Organizations: The Basic Framework, University of Texas 29th Annual Nonprofit Organizations Course, Austin, Texas, January 18-20, 2002

This seminar paper 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.

This paper was co-presented with Professor Terri Helge of Texas Wesleyan School of Law.