Charitable Gift or Bribe? Lori Loughlin's Legal Case Rests on Dubious Claim

Last week, Lori Loughlin, the actress, and her husband, the designer Mossimo Giannulli, may have provided a glimpse of their defense strategy when they appear in court in October in connection with payments they made, say prosecutors, to help their daughters gain entrance to the University of Southern California. Their likely argument: the money wasn't a bribe; it was an act of altruism.

Loughlin's case is part of a larger — and by now, infamous — scandal involving thirty-four parents who were charged last March with paying money to a third party to "facilitate" their kids' admission to elite universities. Fifteen of those parents have pleaded guilty to fraud. One of them, actress Felicity Huffman, has pleaded guilty to paying $15,000 to have her daughter's SAT exam score artificially inflated and is scheduled to be sentenced on September 13. Unlike Huffman, Loughlin and Giannulli, who parted with $500,000, are planning to fight it out in court.

Loughlin's attorney, William Trach of Latham & Watkins, contends the money the government calls a bribe was really a charitable donation. "Checks were made out to USC Athletics and to a fund at USC," he says. "Those checks were cashed by USC." Trach’s logic, apparently: the money was sent to a tax-exempt charitable organization, and the organization put the money into its bank account; therefore, it was a charitable contribution. (Yes, the University of Southern California, with its $5.5 billion endowment, is a tax-exempt charitable organization.)

Money also traveled through another charity, Key Worldwide Foundation (KWF), which was established by William "Rick" Singer, the man behind the admissions scheme. Singer has pleaded guilty to racketeering charges and is now cooperating with prosecutors. We will likely hear more about KWF during the trial, but one question the prosecution should ask is how much Loughlin and her husband donated to entities not caught up in the scandal. Since their lawyer contends that their donations — that's plural — were in support of opportunities for underprivileged students, it might be helpful to know if the couple supported other, similar causes. In fact, it would provide context for their claim of generosity to know how charitable in general the couple has been over the years.

Clearly, a pure heart isn't the only thing driving many charitable contributions. Buildings and programs, for example, are often named for donors, a public recognition of their generosity. And there's no problem with that — not from the perspective of the IRS or the public. But where do we draw the line between a public accolade and a more tangible quid pro quo — a favor or advantage granted or expected in return for something. If the defense goes down the road of altruism, it will have to explain both the timing of the payment — at this point it's difficult to call it a gift — and the quo relative to the quid.

And what of Key Worldwide Foundation? Its mission statement is almost laughable in the context of the scandal: its website says the organization "endeavors to provide education that would normally be unattainable to underprivileged students, not only attainable but realistic. With programs that are designed to assist young people in everyday situations, and educational situations, we hope to open new avenues of educational access to students that would normally have no access to these programs." One might wonder how wealthy celebrities come to see their children as underprivileged. If Laughlin and Giannulli's response is that payments to KWF were meant to help others, that would mean it was mere coincidence that their daughters were accepted to USC. (And bear in mind they were accepted as recruits to one of the top Division 1 women's crew teams in the United States — even though they had no rowing experience.)

Then there's this: in addition to the colleges and universities involved in the scandal, the recipients listed on KWF's 2015 and 2016 IRS information returns include a nonprofit called Friends of Cambodia (FoC). On those forms, KWF claimed it donated $19,200 in 2015 and $18,550 in 2016 to FoC. But NBC’s Bay Area affiliate KNTV spoke to Elia and Halimah Van Tuyl, the couple who founded FoC, who told the station they were "stunned" to learn their organization is listed on KWF's tax returns; the VanTuyls further claimed they had never heard of KWF or received any money from it. "There's no record of any of these donations," Halimah Van Tuyl said. "I would have noticed — we're not that big," added Elia Van Tuyl.

At this moment, it appears that in the gift vs. bribe argument, the evidence in support of the latter is stronger. And for reasons beyond bringing a group of parents trying to game the system to justice, it's important to know the difference. Philanthropy has entered an era of unprecedented scrutiny at the same time that nonprofits increasingly are being asked to demonstrate their impact. Our sector must be vigilant; we cannot afford to let charlatans, without charitable motive, falsely define the narrative of what doing good really means.  

Doug White is an advisor to nonprofit organizations and philanthropists and an author and a teacher. His most recent book, to be published in October, is Wounded Charity: Lessons Learned from the Wounded Warrior Project Crisis.

'Future-Fit' Philanthropy: Why Philanthropic Organizations Will Need Foresight to Leave a Lasting Legacy of Change

To be considered transformational, any philanthropic organization should aim for lasting impacts that go beyond their immediate beneficiaries. Yet, in the face of what the UK's Ministry of Defense recently characterized as "unprecedented acceleration in the speed of change, driving ever more complex interactions between [diverse] trends," the longer-term future of philanthropy, and the success of individual programs, are at risk as never before.

Philanthropy is already trying to deliver on a hugely ambitious vision of a better future. Taking the Sustainable Development Goals as one marker, this includes, within just over a decade, ending poverty, ending hunger, and delivering universal healthcare. Progress is struggling to match aspirations: the UN has found that globally, hunger is on the rise again and malaria rates are up due to antimicrobial resistance.

With the accelerating pace of change, new trends are set to bring huge opportunities — and threats — often both at once. Two examples: new technologies in the field of synthetic biology, and the fourth Industrial Revolution. Other trends — climate change, demographic shifts, democratic rollback — may be familiar, but their pace, trajectory, and impact remain radically uncertain.

The trends of the coming ten to twenty years have the potential to reverse hard-won progress, distort the outcomes of interventions, radically change the geography and distribution of need, and outpace the philanthropy business model altogether.

Weekend Link Roundup (September 1-2, 2018)

And...we're back with our weekly roundup of noteworthy items from and about the social sector. For more links to great content, follow us on Twitter at @pndblog....

Advocacy

Does farm-animal advocacy work? And what does its relative lack of success tell us about advocacy more generally? Nonprofit Chronicles blogger Marc Gunther shares some thoughts.

Diversity, Equity, Inclusion

In a post on his Nonprofit AF blog, Vu Le shares twenty ways majority-white nonprofits can build authentic partnerships with organizations led by communities of color.

Economy

In honor of Labor Day and to celebrate workers across the country, the team at Charity Navigator has put together a list of five charities that are fighting for workers' rights.

Fundraising

On the GuideStar blog, Kay Sprinkel Grace shares four counterintuitive fundraising "truths." 

Giving Pledge

New York Times reporter David Gelles checks in with an inspirational Q&A with Turkish immigrant, Chobani founder, and billionaire Giving Pledger Hamdi Ulukaya. 

Health

Does the kind of data we collect and report ensure everyone has a fair and just opportunity to live their healthiest life possible? Absolutely. And as Tiny Kauh explains on the Robert Wood Johnson Foundation's Culture of Health blog, a new report from PolicyLink (with support from the foundation) is "a first step toward identifying solutions for improving data and, ultimately, better health equity in our nation."

Weekend Link Roundup (July 21-22, 2018)

Our weekly roundup of noteworthy items from and about the social sector. For more links to great content, follow us on Twitter at @pndblog....

Animal Welfare

Nonprofit Chronicles blogger Marc Gunther reports on the return of Wayne Pacelle, the former Human Society of the United States CEO who was forced to step down from his position six months ago after "a flurry of accusations of sexual harassment led to revolts among donors and staff."

Civic Engagement

In the Stanford Social Innovation Review, California Endowment president Robert K. Ross argues that what America disparately needs is a "shared vision for [the] nation that is born from our communities and [a] new social compact to support that vision."

Education

Researchers from Northeastern University have put numbers to something many of us suspected: geography largely determines access to quality schools. In Boston, where the research was conducted, a lack of good schools in predominately minority neighborhoods means that students in those neighborhoods had "fewer top schools from which to choose, had greater competition for seats in those schools, were less likely to attend them, and had to travel longer distances when they did attend them." Sara Feijo reports for Northeastern News.

Diversity

On the Center for Effective Philanthropy blog, CEP's Ellie Buteau shares findings from a new CEP report, Nonprofit Diversity Efforts: Current Practices and the Role of Foundations, that was based on a survey of nonprofit leaders that asked them about diversity at their organizations and how foundations can be most helpful in this area.

Environment

The William and Flora Hewlett Foundation, a leading funder of conservation efforts in the American West, has announced a refresh of its grantmaking strategy for the region that includes a couple of new imperatives: listen more to grantees, partners, and communities; prioritize equity, inclusivity, and diversity; and take a systemic approach to policy change. Click here to learn more.

Is Your Nonprofit Leery of Lobbying? Now’s the Time to Get Over It

Whoever said "Good things come to those who wait" has never advocated for a cause, shepherded a policy through the legislative process, or run a nonprofit organization. That's especially true if your nonprofit's mission is issue-driven, and it's even more true now, when political upheaval in the Trump era and a looming election put the future of many organizations' missions in question — whether those missions are related to the arts, science and technology, feeding the homeless, fighting for workers’ rights, or another worthy cause. This year, sitting out legislative policy fights is just not an option.

Enter the question of lobbying and some timely new research from academics at George Mason University and the University of Miami. Lobbying is an uncomfortable topic for many nonprofits, but the study's authors challenge the pervasive view that the often-maligned practice is nothing more than a quid pro quo exchange of money for votes. In a piece describing the research, study co-author Jennifer Victor maintains that lobbying is about relationships and is in fact an essential part of our democracy. "[L]obbyists," she writes, "provide an efficient, effective, and knowledgeable source of high quality information that gets injected into the policy making process at all stages. This is generally a good thing, because it can significantly help lawmakers fill gaps in their knowledge base."

By now you can guess where we're going with this: not only should nonprofits revisit their thoughts on lobbying, they should also seriously consider getting in the game. Lobbying is entirely consistent with public charities' charitable and educational missions because it deals directly with the regulatory and statutory context in which groups function. And if nonprofits won't speak for the people they serve when fundamental decisions are being made, who will?

So if it's clear nonprofit groups have every incentive to lobby, we then need to ask: Can they? The good news is that there's no reason why any charitable organization should not have a robust lobbying and advocacy strategy in place.

5 Questions for...Laura Kalick, Tax Consulting Director, BDO

The GOP tax reform bill agreed to by the U.S. Senate and House in December and signed into law by the president on December 22 is over a thousand pages long. The bill is so long, in fact, that many members of Congress haven’t read — and are unlikely to ever read — it in its entirety. Its impact on nonprofits and the charitable sector could be significant, however, which is why earlier this month we spoke with Laura Kalick, national non-profit tax consulting director for the nonprofit and nonprofit healthcare industry at BDO in Washington, D.C., about provisions in the new law most likely to affect nonprofits in 2018, and beyond.

Philanthropy News Digest: There are lots of provisions in the tax reform bill that are going to affect nonprofits and charities. In your view, what is the one provision likely to have the greatest impact on the sector?

Laura Kalick: Well, the one that’s going to have the most impact is the doubling of the standard deduction and the limitation on deducting state and local taxes. These two provisions will likely result in a huge number of American taxpayers not itemizing their deductions and therefore not being able to deduct charitable gifts, which, as you know, is an important incentive for charitable giving. It's hard to know, of course, what people will do, but estimates from the likes of Independent Sector and the Council on Foundations suggest that charitable giving in the U.S. may take a hit of as much as a $20 billion, which is pretty substantial.

PND: The bill includes two provisions likely to be popular among individuals who do itemize their returns. One is an increase in the charitable contribution deduction limit, and the other is repeal of the so-called Pease limitation. How are those changes likely to affect charitable giving?

LK: The Pease limitation was more of a concern for high-income taxpayers, in that it reduced the value of a taxpayer's itemized deductions by 3 percent for every dollar of taxable income above a certain threshold — something like $250,00 for an individual and $300,000 for a married couple. With its repeal, people whose total income exceeds those levels will now get the full benefit of their contributions, so in that sense it could be an incentive for higher income taxpayers to give more.

The other provision is of little help to anyone, in my opinion. Previously, you could deduct charitable gifts totaling up to 50 percent of your contribution base — essentially, your adjusted gross income (AGI). That's a pretty large number, and although I don't have the stats for you, it's a lot more than most people actually allocate to charity. A provision in the new tax bill raises the maximum to 60 percent of one's contribution base, which is an even bigger number and not something that is likely to apply to too many people in any given year. I would also note that in addition to being able to deduct contributions up to 50 percent of one's contribution base, if there are contributions in excess of that amount, they could have, under the old code, and still can be carried forward under special rules. So I believe that increasing the limit to 60 percent is likely to have little impact.

Weekend Link Roundup (July 15-16, 2017)

Our weekly roundup of noteworthy items from and about the social sector. For more links to great content, follow us on Twitter at @pndblog....

Climate Change

Cities are where most of the world's population lives. But with the climate warming at an alarming rate, just how hot will they be by the year 2100? An interactive map created by Climate Central and the World Meteorological Organization has the scorching results.

Education

Anyone who cares about public education in the U.S. will want to check out the longish piece by Chris Ford, Stephanie Johnson, and Lisa Partelow on the Center for American progress site detailing the "sordid" history of school vouchers in America.

Quartz has a nice profile of Maggie MacDonnell, the Canadian winner of this year's $1 million Global Teacher Prize.

Health

Just how does the health system in U.S. stack up against those in other developed countries? Using data from Commonwealth Fund surveys and other sources of standardized data, the fund's Mirror, Mirror 2017 report identifies seventy-two measures relevant to healthcare system performance and organizes them into five performance domains: Care Process, Access, Administrative Efficiency, Equity, and Health Care Outcomes.

The Kaiser Family Foundation's Cynthia Cox and Larry Levitt examined the individual insurance market in early 2017 and, contrary to Republican Party talking points, found no evidence that it was collapsing; indeed, Cox and Levitt discovered that health insurers are on track to have their best year since the Affordable Care Act was signed into law.

Weekend Link Roundup (June 3-4, 2017)

Our weekly roundup of noteworthy items from and about the social sector. For more links to great content, follow us on Twitter at @pndblog....

African Americans

In an op-ed for the New York Times, Melissa Harris-Perry, a professor in the department of politics and international affairs at Wake Forest University, television personality, and founding director of the Anna Julia Cooper Center, has some advice for the NAACP, which recently announced the departure of its president, Cornell William Brooks, and its intention to pursue an "organization-wide refresh."

Climate Change

Hours after Donald Trump claimed "to represent the voters of Pittsburgh in his decision to withdraw the United States from the Paris climate agreement," Pittsburgh mayor Bill Peduto announced his support for a goal of powering the city entirely with clean and renewable energy by 2035. Shane Levy reports for the Sierra Club. (And you can read Peduto's executive order to that effect here.)

Although there's no doubt that "President Trump’s decision to abandon the Paris Agreement on global warming is a short-sighted mistake," writes Nature Conservancy president Mark Tercek, the jury is still out as to whether "the decision [will] unravel the entire agreement."

Fundraising

We missed this post by Vu Le outlining the principles of community-centric fundraising when it was first published in the lead up to the Memorial Day weekend. But it is definitely worth your time.

Hey, Mr./Ms. Nonprofit Fundraiser, job got you down and almost out? Beth Kanter shares four warning signs of burnout — and easy ways to make yourself feel better.

On the GuideStar blog, BidPal's Joshua Meyer looks at five unexpected benefits of text-to-give software.

Charities Stand to Benefit From Trillions in Mandated Retirement Distributions

The same generation that sang along with Elvis, the Beach Boys, and the Beatles will be singing a different tune as they pay taxes on trillions in 401(k) and IRA required minimum distributions (RMD) this year.

In January, Edward Shane, managing director at Bank of New York Mellon, told the Wall Street Journal that he estimates boomers have roughly $10 trillion stashed away in tax-deferred savings accounts. As the first generation with 401(k)s, boomers are in a unique position to call their own tune as they decide what to do with that money. How can charities join the chorus and benefit from this potential windfall?

HBO's recent documentary Becoming Warren Buffett highlighted the homespun billionaire's pledge to give away the bulk of his wealth during his lifetime. Buffett is setting a new standard for philanthropy and — more importantly — is encouraging others to do the same. Not everyone is Warren Buffett, of course, but we can all learn from his philosophy of giving.

Boomers can make "giving while living" the norm

My parents, who are among the oldest of the boomer generation (born between 1946 and 1964), turned 70 last year. According to Pew Research, they are just two in a wave of 74.9 million boomers who will be reaching that milestone over the next decade and a half. Though only second in size (behind the millennials), the boomer generation is the wealthiest on record. That puts them in a position to give more than any previous generation.

My parents will mark another "first" this year when they hit the RMD age of 70½, meaning they will be required to withdraw monies from their retirement accounts (IRAs or other tax-deferred vehicles) or face steep penalties (50 percent of the amount not withdrawn). Of course, these distributions are taxable, and for some boomers they will represent unwanted income, which is where a proactive giving strategy comes in.

Boomers who want to establish a "giving-while-living" strategy (akin to Buffett's, in principle if not size) can take their RMD from their tax-deferred retirement savings plan and allocate those assets directly to a charity through a Qualified Charitable Distribution (QCD). A QCD is a direct transfer of funds from the trustee of an IRA to a qualified 501(c)(3) organization. There are other requirements: $100,000 is the maximum allowed per year, and the IRA or 401(k) holder must be 70½ or older.

The benefits of this type of planned charitable giving strategy are threefold. First, QCDs can satisfy the required minimum distribution. Second, QCDs are excluded from taxable income. And third, studies show that giving back can make you happier and feel more connected with your community.

Weekend Link Roundup (May 20-21, 2017)

Our weekly roundup of noteworthy items from and about the social sector. For more links to great content, follow us on Twitter at @pndblog....

Communications/Marketing

Does your organization have a strategy for dealing with the media? To help its members think beyond the press release, dispel misperceptions about working with the media, and provide practical guidance on how to approach this powerful medium, Exponent Philanthropy has released A Funder's Guide to Engaging With the Media, which includes the five building block of a successful media strategy highlighted in this post on the organization's PhilanthroFiles blog.

"Why do so many nonprofits take on the burden of producing the equivalent of a magazine a month [i.e., your monthly newsletter] that gets an average 1.5 percent click through rate and 14 percent open rate?" That's one of the controversial questions Ally Dommu poses in a post on the Big Duck site. Before you do anything rash, take a look at some of the other questions Dommu poses in her post and read the half a dozen or so comments submitted in response to her post.

Education

Budget documents obtained by the Washington Post offer the clearest picture yet of how the Trump administration intends to shrink the federal government's role in education and give parents more opportunity to choose their children's schools. Emma Brown, Valerie Strauss, and Danielle Douglas-Gabriel report. 

Environment

In his first four months as president, Donald Trump has walked back many of the promises he made to supporters on the campaign trail. One thing is absolutely clear, however: he is committed to rolling back a half-century of environmental regulations and protections supported, at different times, by majorities in both parties. And that, according to the findings of a new Pew Research Center survey, puts him at odds with a majority of Americans.

Global Health

On the Devex site, Rebecca Root shares five key takeaways from her conversations with attendees at the recent G-20 meeting on global health innovation.

Changing the Political Climate

The election of Donald Trump, together with Republican control of the U.S. Senate, the House of Representatives and most statehouses, is both a reflection of and serves to underscore the dramatically altered political climate in America. Many nonprofit and philanthropic leaders are scrambling to figure out how they can best operate in this new environment. Too few of them are thinking about how they might work to change it.

A lot of people would like to see it change. We know that a significant majority of Americans are stressed by the outcome of the election and that fully two-thirds are deeply concerned about what it will mean for the nonprofit sector and the nation. That presents an opportunity for charities and foundations. Instead of trying to make do, nonprofit leaders should try to make change.

Make no mistake: efforts designed to alter the context for the administration's policy agenda will find a sizeable and receptive audience. Sixty percent of Americans are embarrassed by the past actions and rhetoric of the president and do not feel he shares their values; similar percentages feel he is neither temperamentally suited for the job nor honest and that his actions are dividing the country. Given these concerns, an outpouring of donations and willing volunteers are finding their way to charities either directly affected by the Trump agenda or working to resist it.

The question now for many nonprofits is how will they deploy the new support they are receiving. Will it be used to ramp up frontline services made necessary by cutbacks in government funding and regulations? Will they allocate it to policy advocacy and organizing aimed at directly contesting the Trump and Republican agendas? Will they also use it help fuel initiatives aimed at changing the political climate in ways that renders these other activities less necessary?

Apocalypse Later? Philanthropy and Transparency in an Illiberal World

The following post is part of a year-long series here on PhilanTopic that addresses major themes related to the center’s work: the use of data to understand and address important issues and challenges; the benefits of foundation transparency for donors, nonprofits/NGOs, and the broader public; the emergence of private philanthropy globally; the role of storytelling in conveying the critical work of philanthropy; and what it means, and looks like, to be an effective, high-functioning foundation, nonprofit, or changemaker in the twenty-first century. As always, we welcome your thoughts and feedback.

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How long will it be before nonprofit transparency takes its place alongside diceros bicornis on the endangered species list? Hopefully never, but in a world that's growing more technologically sophisticated and more illiberal, I'm beginning to think that if it's not Apocalypse Now, maybe it's Apocalypse Later.

The value of transparency

Transparency has been a boon to the philanthropic sector, making it possible for organizations like Foundation Center, Guidestar, the Urban Institute, Charity Navigator, and others to create searchable databases spanning the entire nonprofit and foundation universe. Our efforts, in turn, contribute to responsible oversight, help nonprofits raise funds to pursue their missions, and fuel online platforms that enable donors to make better giving choices. Transparency also enables foundations to collaborate more effectively, leverage their resources more efficiently, and make real progress on critical issues such as black male achievement, access to safe water, and disaster response. The incredibly rich information ecosystem that undergirds the American social sector is the envy of others around the globe — not least because it gives us a clear view of what nonprofit initiative can accomplish, how it compares and contrasts with government, and how social, economic, and environmental issues are being addressed through private-public partnerships.

Where we are today

Federal law — U.S. Code, Title 26, Section 6104 — stipulates that public access to Form 990, a federal information form that tax-exempt organizations are required to file annually, must be provided promptly on request at the exempt organization's office or offices, or within thirty days of a written request. However, exempt organizations don't have to provide copies of their Forms 990 if they make these materials broadly available through the Internet, or if the IRS determines that the organization is being subject to a harassment campaign.

In 2015, Carl Malamud, the Don Quixote of open data, dragged transparency into the digital age when he brought suit against the Internal Revenue Service to force it to make the 990s of a handful of organizations that had been filed electronically available as machine-readable open data. Malamud won, and, somewhat surprisingly, the IRS then did more rather than less to comply with the order: as of June 2016, all Forms 990 filed electronically by 501(c)(3) organizations are available as machine-readable open data through Amazon Web Services. As such, they can be downloaded directly in digital form and processed by computers with minimal human intervention. The development represents a victory not only for Malamud but for the Aspen Institute’s Nonprofit Data Project, which has toiled for years to make 990s more accessible. The idea, of course, is that free, open data on nonprofits will enable more innovators, researchers, and entrepreneurs to use the data in ways that help make the sector more effective and efficient. Since Malamud won his case, the IRS has posted some 1.7 million Forms 990 as machine-readable open data.

Weekend Link Roundup (February 25-26, 2017)

Our weekly roundup of noteworthy items from and about the social sector. For more links to great content, follow us on Twitter at @pndblog....

African Americans

As Black History Month winds down, here are six facts about black Americans, courtesy of Pew Research, that everyone should be aware of.

Arts and Culture

The Trump administration has targeted the National Endowment for the Arts for elimination. In a piece for the Huffington Post, Mark McLaren, editor in chief of ZEALnyc, explains why that would be a disaster for communities across the country.

Civil Society

As an antidote to the "filter bubble" problem, the Aspen Institute's Citizenship & American Identity Program has launched an initiative, What Every American Should Know, that asks Americans to answer the question: "What do you think Americans should know to be civically and culturally literate?" Kimber Craine explains.

In a short but sobering post on her Philanthropy 2173 blog, Lucy Bernholz speculates that nonprofit groups and civic associations may have "already lost any digital space in which we can have private conversations."

Climate Change

"As the Trump administration prepares to launch what is shaping up as unprecedented assault on environmental regulations,...environmental groups are getting little help from their so-called partners in corporate America," writes Nonprofit Chronicles blogger Marc Gunther. "At a perilous moment for the environment, big business is mostly silent." Why won't American business push for action on climate? And why is it a big deal? Gunther explains.

Health

In a piece for the Kaiser Health News network, Julie Rovner reports that support among Americans for the Affordable Care Act is growing as the Republican-controlled Congress moves to repeal it.

New Law Will Significantly Strengthen Nonprofit Sector in New York

On November 28, 2016, Governor Andrew Cuomo signed into law a Nonprofit Revitalization Reform Bill that will strengthen the regulation and operation of nonprofit organizations in New York State in many ways while also helping the communities they serve. The timing could not be better. In the current national political climate, nonprofits are likely to be called to provide new levels of support in multiple areas, including protection of civil rights, delivery of social services, immigration enforcement, family planning, and more. 

The new law will help by introducing major improvements in many areas of nonprofit governance. For example, it will help ensure that board members are more familiar with, and responsible for, their organization's policies and procedures around conflicts of interest and whistleblower complaints. It bars any person who is the subject of a whistleblower complaint from involvement in handling that complaint and creates new levels of legal liability for individuals who abuse nonprofit assets for personal gain, even when they do not serve as an officer, director, or employee of the organization.

The law creates an incentive for nonprofits to review and correct procedures related to conflicts of interest, particularly those that happen innocently. This will apply to a wide range of potential conflict situations, such as when a director is unaware that a relative has an interest in a transaction or when a board approves a transaction after considering alternatives but fails to document the basis for its approval. The law outlines both a mechanism for a board to ratify a procedurally defective transaction if it was in the organization's best interest and an incentive for the board to tighten up its procedures going forward.

Weekend Link Roundup (June 11-12, 2016)

After a couple of weeks off, we're back with our weekly round up of noteworthy items from and about the social sector. For more links to great content, follow us on Twitter at @pndblog....

Climate Change

In Forbes Co.Exist, Jessica Leber reports that the world's population is (very) slowly beginning to move away from coastlines increasingly threatened by sea-level rise.

Data

On the Forbes site, five nonprofit executives share their strategies for collecting and analyzing data in order to get the highest return on investment.

Education

Yes, the Bill & Melinda Gates Foundation is avery big player in the education reform field, and, yes, it has experienced its fair share of failures. But, writes Education Post contributor Caroline Bermudez, the foundation really should get more credit for owning up to those failures and for its willingness to experiment and take risks.

Fundraising

What's the worst piece of advice for a professional fundraiser? How about "Find your voice" or "Be yourself," says Future Fundraising Now's Jeff Brooks. Why? Because "[g]ood fundraising is not a mirror that reflects your beliefs and excellence. It's a mirror that [should reflect] your donors' values and excellence."