Brenda Mitchell—Executive Director of Institutional Advancement
Prince George’s Community College—Largo, Md.
United States
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Form 990
A collection of resources to help institutions prepare the Form 990, including links to sample conflict of interest, records retention, and whistleblower policies.

Results of the FY2012 IRF Data Book Survey
White Paper This white paper, using results from the 2012 IRF Data Book Survey, examines the structure of institutionally related foundations, their funding sources, staff composition and breakdown by department, and methods used to ensure compliance with federal, state and local laws and regulations. When possible, it compares 2011 and 2012 survey results.

CASE Encourages Educational Institutions to Review Political Activity Rules
Article With U.S. elections approaching in November, CASE encourages members to review the "political activity" rules for charitable organizations.

Higher Education Compliance Alliance
National Association of College and University Attorneys (NACUA)
The Higher Education Compliance Alliance was created to provide the higher education community with a centralized repository of information and resources for compliance with U.S. federal laws and regulations. More than 25 higher education associations, including CASE, have shared resources for the project. Topics range from financial aid and grants management, to information technology, social media and web 2.0.

College, University Foreign Gift Disclosure Reports Due on July 31
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.

CASE, Other Higher Ed Associations Launch Online Compliance Resource
Article Campus administrators and others charged with making sure their institutions comply with U.S. federal laws and regulations now have access to an online resource that aggregates compliance news and resources from 20 higher education associations.

Political Activity Policies
Sample Collection The CASE InfoCenter maintains this collection of policies that govern political activities on campus.

Landmark Ruling for UK Independent Schools Council
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
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
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.

23rd Annual CASE Conference for Institutionally Related Foundations
Conference This annual meeting of foundation CEOs, CFOs, COOs, counsels and other senior professionals provides a forum to learn about the critical and emerging issues affecting institutionally related foundations. In-depth presentations by senior professionals set the stage for smaller elective sessions.

New IRA Charitable Rollover Resources Available
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.

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.

Brussels Court Makes Landmark Ruling on Foreign Donations
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.

Whistleblower Policies
Sample Collection The CASE InfoCenter maintains this collection of whistleblower policies for members.

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.

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
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: Temporary Relief
CURRENTS Article For the past few years, CASE and other organizations have been working to promote passage of proposed legislation known as the Charity Aid, Recovery, and Empowerment Act. Various iterations of the act have made it through the U.S. Congress, but a full version has yet to become law. The Pension Protection Act, however, which includes a portion of the CARE Act, was signed into law Aug. 17, 2006 and provides tax incentives for donors age 70½ or older to contribute IRA (individual retirement account) assets to educational institutions and other nonprofits. This article gives an overview of what the law does and doesn't do, explains the tax ramifications of the law, offers guidelines for completing a gift, and describes how to properly market this giving opportunity.

Talking Points: Opening Up
CURRENTS Article This article is a follow-up to a September 2003 CURRENTS article, "That Sinking Feeling," about the Uniform Management of Institutional Funds Act, a law that governs the expenditure of endowment funds by nonprofits, including institutions and their foundations. This article describes recent revisions to UMIFA and the details of the new law, which mean big changes in the way charitable institutions manage and spend their endowment funds. One major change is the name—the act is now called Uniform Prudent Management of Institutional Funds Act—and perhaps the biggest change is the elimination of the concept of “historic dollar value.” Other changes that the article describes include how UPMIFA brings the law in line with modern investment practice and how the new act provides better spending guidelines and more flexibility to cope with fluctuations in the value of the endowment.

The Long Arm of the Law
CURRENTS Article This article, a sidebar to “To Preserve and Protect,” discusses the three U.S. laws that experts say endowment managers must bear in mind: the Sarbanes-Oxley Act (SOX), the Uniform Management of Institutional Funds Act (UMIFA), and the Freedom of Information Act (FOIA).

Talking Points: Fair and Square
CURRENTS Article In August 2004, the U.S. Department of Labor updated the Fair Labor Standards Act, regulations for exempting white-collar employees from overtime pay. These new regulations change the criteria for determining which types of employees are exempt from overtime. The new regulations call into question the previously exempt status of many advancement positions.

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.

Keeping the Piece
CURRENTS Article GASB Statement No. 39 sets new requirements for public colleges and universities to include financial data of "component units"--including many institutionally related foundations--in annual reports. This article explains what the requirement means for institutions and their affiliated foundations and offers guidelines for reaching compliance by the June 2004 deadline.

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.

Closing Remarks: Courting Disaster?
CURRENTS Article A recent New Jersey court ruling regarding Rutgers Magazine jeopardizes the authority of institutions over the content of campus magazines. This column outlines the legal arguments for reversing this decision, maintaining that editorial decisions concerning a magazine’s content are not subject to the First Amendment, and that campus magazines may reject ads that conflict with reasonable policy.

AdvanceWork: Campus Crime Goes Online—Again
CURRENTS Article The U.S. Department of Education publishes campus crime statistics online, which is likely to raise as many constituent questions about data accuracy as about on-campus crime.

Mastering the Maze
CURRENTS Article In the United States, charitable solicitation is regulated by the federal government but also by many state, county, and local governments. This article describes four areas of regulation with which fund raisers should be aware: registration, maintaining and providing records, telemarketing and direct mail, and trustee conduct.

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