Don Kramer is editor and publisher of Don Kramer's Nonprofit Issues, a national newsletter on the law of tax-exempt organizations. He is a graduate of Princeton University and earned an LL.B. degree from Harvard Law School. He has more than forty years of experience dealing with the concerns of nonprofit organizations, not only as a lawyer, but also as a teacher, writer, publisher, and board member.

Don writes and lectures frequently on nonprofit legal issues, including a daily question and answer feature on Twitter @DonKramer. He is chair of the Nonprofit Law Group at the Philadelphia law firm of Montgomery, McCracken, LLP. He has worked with nonprofit organizations of all types and sizes, helping structure start-up situations and restructure multi-organizational foundations, health, and educational systems. He counsels on a wide range of corporate, governance, tax, real estate, charitable giving, and other nonprofit issues.

Don has taught a course on nonprofit organization law at the University of Pennsylvania Law School and Eastern University and currently teaches a similar course for the School of Social Policy and Practice at the University of Pennsylvania. He also serves on the boards of the Pennsylvania Association of Nonprofit Organizations, the Philadelphia Council for Community Advancement, and the Philadelphia Fire Department Historical Association.

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Law: Can Donors Enforce Charitable Gift Agreements?

Donors who want to retain the right to enforce the terms of a charitable gift should retain that right in the gift agreement or face the likelihood that they will have no standing to pursue their claims in court.

Should lawyers who represent clients averse to the organization's mission be on the board?

Question: The primary mission of our nonprofit membership organization is to end domestic violence. We provide direct services to victims, but not legal representation. Several of our directors are family lawyers who occasionally represent offenders in domestic violence protection order cases and resulting criminal cases. Some of our members feel this is contrary to, and therefore a violation of, our mission. Some also feel it is a violation of the canons of ethics for the attorneys to represent offenders if they are committed to our mission. Is there any merit in either argument, and, if so, do we need to exclude family and criminal lawyers from our Board?

What Do We Mean When We Say “Nonprofit”?

We often start our lectures by quizzing the participants on their understanding of “nonprofits.” By show of hands, how many think the following organizations are nonprofits? The Bill Gates Foundation; your church, synagogue, or mosque; the local United Way; the local community foundation; a major local university such as Harvard; a local social service organization;…

IRS Explains How to Reinstate Automatically Revoked Exempt Status

The IRS has issued a new Revenue Procedure (2014-11) outlining four ways for tax-exempt organizations that have lost their exempt status for failing to file required tax returns for three consecutive years to regain their exempt status, with possible retroactive reinstatement. The procedures differ based on the size of the organization, the speed after revocation…