AGB-CASE Illustrative Memorandum of Understanding Between a Foundation and Host Institution or System
The Association of Governing Boards of Universities and Colleges (AGB) and CASE jointly developed this illustrative Memorandum of Understanding (MOU) for institutions and foundations. It was designed to enumerate the elements that "best practice" suggests need to be considered for inclusion in an MOU. Ultimately, history, campus culture, and legal dictates will affect the contents of an institution's document.

Form 990
A collection of resources to help institutions prepare the new Form 990, including links to sample conflict of interest, records retention, and whistleblower policies.

Landmark Ruling for UK Independent Schools Council
BriefCASE Article A high court judgment passed last week in London signifies victory for the UK's Independent Schools Council, says Kate Hunter, executive director of CASE Europe.

Talking Points: Safe and Sound?
CURRENTS Article In spring 2011, the U.S. Department of Education's Office for Civil Rights (OCR) issued a letter to schools delineating institutions' responsibilities in preventing and addressing sexual harassment. But as institutions set out to revise their policies in the wake of the new guidance, they are finding that the new requirements raise as many challenges as they seek to resolve.

Reminder: College, University Foreign Gift Disclosure Reports Due on July 31
BriefCASE Article U.S. colleges and universities that have received charitable gifts of $250,000 or more from foreign sources in the last six months must file a disclosure report with the U.S. Department of Education.

IRS: 275,000 Organizations Lose Tax-Exempt Status
BriefCASE Article On June 8, the Internal Revenue Service announced that 275,000 tax-exempt organizations have automatically lost their tax-exempt status for failure to file required annual information returns for three consecutive years. The list includes some local alumni association chapters, institutionally related foundations and fraternities and sororities.

New IRA Charitable Rollover Resources Available
BriefCASE Article In December 2010, President Barack Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (H.R. 4853), a bill that includes a two-year, retroactive extension of the IRA charitable rollover through Dec. 31, 2011. To help independent schools, colleges, universities and their foundations spread the word and encourage donors to consider IRA charitable rollover gifts, CASE has posted two new resources on its website–a sample promotional flyer and a transfer instruction letter template.

Annual Review of IRS Rules and Regulations
Product This webinar, part 2 of a three-part series in collaboration with AASP, updates what is new and different, as well as what is the same but frequently misunderstood, about U.S. Internal Revenue Service (IRS) rules and regulations in 2011. Topics include an update on IRA rollover provisions; IRS review of nonprofit tax-exempt status; 2011 benefit limits; donor-advised fund and family (private) foundation issues; what is a gift and what is not.

Special Report: What impact does the new credit card legislation have on your affinity card agreements?
Impact Alumni blog
Podcast In this May 4, 2010 podcast, CASE Director of Government Relations and Institutionally Related Foundations Brian Flahaven discusses the impact of the Credit Card Accountability Responsibility and Disclosure Act of 2009 on affinity card agreements in the United States.

Memoranda of Understanding
Sample Collection The CASE InfoCenter maintains this collection of memoranda of understanding or agreement between an institutionally related foundation and its host institution. Please log in to access the collection.

Brussels Court Makes Landmark Ruling on Foreign Donations
BriefCASE Article A recent ruling by a Brussels court on cross-border donations will “make it easier” for universities in the United Kingdom and other European Union countries to solicit foreign donations.

Talking Points: What's Around the Corner?
CURRENTS Article Under a new U.S. law, affinity credit card agreements are now subject to increased disclosure requirements. This column explains why Congress opened up these agreements for scrutiny and how can alumni associations can comply with the new law.

Records Retention Policies
Sample Collection The CASE InfoCenter maintains this collection of records retention and destruction policies. Please log in to access the collection.

Whistleblower Policies
Sample Collection The CASE InfoCenter maintains this collection of whistleblower policies. Please log in to access the collection.

Panel on the Nonprofit Sector
Responding to media stories of tax fraud in the nonprofit sector, the U.S. House Committee on Ways and Means and the Senate Finance Committee began extensive hearings into how to reform charitable tax law. In October 2004, Independent Sector convened the Panel on the Nonprofit Sector to address the issue. The panel's work and recommendations are summarized here.

IRS to Continue Scrutiny of Colleges and Universities in 2009
BriefCASE Article The Internal Revenue Service will continue to closely examine the activities of colleges and universities next year.

Advance Work: Time Out
CURRENTS Article When officials at Memorial University in Newfoundland decided to try to encourage people to report wrongdoing, they found that not many of their peer institutions have a formal whistleblower policies.

Talking Points: Canning Spam
CURRENTS Article With campuses increasingly relying on e-mail to reach constituents, advancement officers should be familiar with the 2003 CAN-SPAM legislation. This article explains the new U.S. law, including why it was passed and what it seeks to do, as well as specifics about how to comply and penalties for not doing so. Although the legislation doesn't apply specifically to nonprofits, the author recommends that all organizations adhere to well-defined best e-mail practices.

Talking Points: After SOX
CURRENTS Article Recent corporate scandals in the United States led to accountability measures like the Sarbanes-Oxley Act. Although most of the legislation applies to public companies, institutions and foundations might want to adopt parts of it and should be aware of the one part with which they must comply.

AdvanceWork: Spotlight on...
CURRENTS Article The general counsel of Catholic University of America maintains a Web site with information on the myriad federal laws that affect higher education.

Talking Points: Supreme Confusion
CURRENTS Article A higher education attorney explains the U.S. Supreme Court's 2003 rulings on the University of Michigan affimative action admissions programs. The much-anticipated rulings were expected to define the legality of affirmative action, but institution leaders remain uncertain about how to interpret the rulings and how they will affect race-conscious decision making in higher education admissions.

Talking Points: Avoiding Trouble
CURRENTS Article Intermediate sanctions regulations give the IRS new ways to penalize those who take advantage of their relationship to nonprofits. The intermediate sanctions described in Section 4958 of the IRS code target excess benefit transactions such as excessive compensation packages. As nonprofit managers negotiate staff compensation and financial transactions with trustees and other disqualified persons, they should following the stated guidelines for data collection, decision-making, and documentation to ensure compliance with the new regulations.