Culminating years of work led by UCLA School of Law professor Jill Horwitz, on May 20 the American Law Institute approved a comprehensive compendium of the legal issues that confront charitable nonprofit institutions.
The first “Restatement of the Law, Charitable Nonprofit Organizations” stands to have an impact on the more than 1 million charities in the United States, which range from hospital systems and universities to local theater groups and community food banks.
“This restatement represents a once-in-a-generation opportunity to clarify a complex and poorly understood area of the law,” said Horwitz, who served as the project’s reporter. “Charities law is so difficult because it is based on such a wide range of sources — federal and state, common law and statute, English statutes from the 17th century and contemporary tax law — and many courts and lawyers have only passing familiarity with some of these sources.”
Read the full story on the UCLA School of Law website.