Adjunct Associate Professor of Public Administration
Professor Jill Manny joined the faculty at New York University School of Law in 1993. In June of 1995, she assumed the additional position of Executive Director of the National Center on Philanthropy and the Law at New York University School of Law. She teaches courses on Nonprofit Law, Tax-Exempt Organizations, and Tax Aspects of Charitable Giving.She also teaches a course in Nonprofit Law at the Robert F. Wagner Graduate School of Public Service at New York University, where she is a member of the adjunct faculty. Professor Manny has written and spoken on issues impacting nonprofit organizations, including the evolution of the definition of “charitable,” tax issues for nonprofit religious organizations, exempt organizations and the internet, the exemption for amateur sports organizations, and nonprofit executive compensation. She is a member of the American Bar Association Exempt Organizations Committee and its Task Force on Supporting Organizations and Co-Chair of its Subcommittee on Judicial Developments. She is also a member of the Ethics and Accountability Committee of Independent Sector.
Professor Manny received a B.A. from Barnard College, Columbia University, and a J.D. from Columbia University School of Law.
This course focuses on the federal and state legal issues affecting nonprofit organizations likely to be confronted by nonprofit managers. The course will cover a broad range of legal issues and underlying policies contained in tax law, constitutional law, trust law, contract law, and state corporate law that govern nonprofit organizations and the individuals who manage nonprofit organizations.
- The issues involved in obtaining and maintaining nonprofit corporate status and tax-exempt status
- Creating and dissolving nonprofit organizations
- The choice of form of entity
- Fiduciary responsibilities of those governing nonprofit organizations
- Setting appropriate executive compensation
- Restrictions on political and lobbying activities of nonprofit organizations and how to create an effective lobbying campaign within those restrictions
- Issues that arise when charities use the internet
- The unrelated business income tax
- Private foundation status and how and why to avoid it
- Charitable giving rules
- Solicitations of charitable contributions
The purpose of the course is to familiarize nonprofit managers with the restrictions and opportunities that the law provides which impact the effective management of nonprofit organizations. Although the course will touch on several types of nonprofit organizations, the focus will be on charities exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code.