On Friday, Judge Christopher Cooper of the District Court for the District of Columbia issued a 93-page ruling in the litigation surrounding the (putative) renaming of the Kennedy Center and the announced shutdown of the Kennedy Center for two years.
The suit, brought by Rep. Joyce Beatty, isn’t precisely about nonprofits. The Kennedy Center,
Last week, Freedom 250, a White House organization created by executive order, announced the lineup for a series of concerts celebrating the 250th anniversary of the Declaration of Independence.
Almost as soon as the names were announced, the vast majority of musicians backed out, explaining that they didn’t realize that the even was a
Steven Balsam (Temple University), Curtis M. Hall (Drexel University), Erica E. Harris (Florida International University) and Kyle A. Smith (Mississippi State University) have published The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover, Contemporary Accounting Research (2026). Here is the abstract:
We examine the impact of Internal Revenue Service (IRS)
Colleen M. Boland (University of Wisconson-Milwaukee), Daniel G. Neely (University of Wisconson-Milwaukee), and Daniel Tinkelman (City University of New York) have published Form 990 Data Quality and Reliability, Nonprofit and Voluntary Sector Quarterly (2026). Here is the abstract:
Nonprofit financial transparency is vital for research, policy, and public trust. Yet IRS Form 990 data—the
Andrew Faul (Gilpin Givhan, PC) and Muthusami Kumaran (University of Florida) have published Unruly Boards: Abrogating the Separate Duty of Obedience in Nonprofit Organizations, 31 Barry Law Review 1 (2026). Here is the abstract:
This Article examines whether the duty of obedience should remain a separate fiduciary duty in nonprofit governance. While traditionally recognized
Andrew R. Finley (Claremont McKenna College), Curtis M. Hall (Drexel University), and Teresa Harrison (Drexel Univerrsity) have published No Strings Attached: An Examination of Board-Designated Endowments in Nonprofit Organizations, Nonprofit and Voluntary Sector Quarterly (2026). Here is the abstract:
We examine whether having at least a portion of an endowment free from donor
Miranda Perry Fleischer (University of San Diego) has posted Symmetry and Speech: Nonprofits and the First Amendment, 103 Washington University (St. Louis) Law Review (forthcoming). Here is the abstract:
In the spring of 2025, President Trump threatened Harvard’s tax-exempt status, accusing it of “pushing political, ideological, and terrorist inspired/supporting ‘Sickness.’” In the following months,
Andrew Muchin Goldblatt (UCLA) has posted The Inverted Benefit Corporation: OpenAI and the Limits of Mission Governance. Here is the abstract:
In October 2025, OpenAI converted from a nonprofit-controlled LLC to a nonprofit-controlled Delaware public benefit corporation, culminating in a two-year governance crisis and producing the most elaborate mission-control design in the frontier AI
Marc S. Jacob (University of Notre Dame), Yphtach Lelkes (University of Pennsylvania), Samuel Wolken (University of Pennsylvania), and Sean J. Westwood (Dartmouth College) have published Systemic electioneering from the evangelical pulpit: Evidence from a computational analysis, Proceedings of the National Academy of Sciences. Here is the abstract:
Religious institutions’ engagement in prohibited electoral advocacy
Nathan J. Grasse (Carleton University), Elizabeth A.M. Searing (University of Texas at Dallas), and Susan D. Phillips (Carleton University) have published Walking the Regulatory Line: The Effects of a Disbursement Quota on Foundations, Public Administration Review. Here is the abstract:
Foundations exist to support charitable causes over an extended period, allowing investment returns to