The IRS Scandal, Day 1336: Fragmented Oversight Of Nonprofits In The United States

Lloyd Hitoshi Mayer (Notre Dame), Fragmented Oversight of Nonprofits in the United States: Does It Work? Can It Work?, 91 Chi.-Kent. L. Rev. 937 (2016):

The United States is well known for its distinctive, although not unique, division of political authority between the federal government and the various states. This division is particularly evident when it comes to oversight of nonprofit organizations. The historical focus of federal government oversight has been limited primarily to qualification for tax exemption and other tax benefits, with more plenary power resting with state authorities. Over time, however, the federal government’s role has come to overlap significantly with that of the states, and many nonprofits have become subject to regulation by multiple states as their operations and donor bases expand across state lines.

This Article draws on the growing literature addressing fragmentation of oversight in other contexts to identify possible advantages and disadvantages of such fragmentation with respect to nonprofits. It concludes that the current allocation of responsibilities between the states and the federal government, including the limited areas of overlap, results in relatively effective oversight given the resource and other constraints under which these governments operate. It further concludes, however, that there are certain areas where improvement is possible. More specifically, it recommends federal consolidation of information gathering and financing of oversight, increased coordination between the federal government and the states with respect to enforcement actions, and increased coordination among states with respect to regulation of charitable solicitations. It also recommends that the federal government should both halt and consider rolling back its encroachment into the legal requirements for governance of nonprofits as they relate to the primarily state law fiduciary duty of

• The IRS Scandal, Day 1335: Politics, Disclosure, And State Law Solutions For 501(c)(4) Organizations (Jan. 3, 2017)
• The IRS Scandal, Day 1334: The IRS’s Diminished Role In Overseeing Tax-Exempt Organizations (Jan. 2, 2017)
• The IRS Scandal, Day 1333: Republicans Weasel Out Of Impeaching IRS Commissioner John Koskinen (Jan. 1, 2017)
• The IRS Scandal, Day 1332: The House GOP's Ridiculous Impeachment Crusade (Dec. 31, 2016)
• The IRS Scandal, Day 1331: Rep. Jim Jordan Offers Resolution To Impeach IRS Commissioner John Koskinen (Dec. 30, 2016)
• The IRS Scandal, Day 1330: House Republicans And Democrats Forge Rare Bipartisan Agreement To Block Impeachment Of IRS Commissioner (Dec. 29, 2016)
• The IRS Scandal, Day 1329: Did The IRS's Targeting Of Conservative Groups Lead It To Grant Tax-Exempt Status To 'Hate Groups'? (Dec. 28, 2016)
• The IRS Scandal, Day 1328: House's Referral Back To Judiciary Committee Is Likely To Kill Koskinen Impeachment (Dec. 27, 2016)
• The IRS Scandal, Day 1327: Delay In Koskinen Impeachment Is Discordant Note In Kumbaya Between Trump And GOP Congress (Dec. 26, 2016)
• The IRS Scandal, Day 1326: Only 72 House Republicans Voted Against Delay In Impeachment Of IRS Commissioner (Dec. 25, 2016)
• The IRS Scandal, Day 1325: House Impeachment Leader Grills Witness Over Giving Koskinen 'Excellence In Public Service' Award (Dec. 24, 2016)
• The IRS Scandal, Day 1324: Ways & Means Committee Seeks Information From IRS About Continued Targeting Of Organizations Based On Political Beliefs — This Time, Pro-Israel Groups (Dec. 23, 2016)
• The IRS Scandal, Day 1323: Tea Party Group Decries IRS's 'Latest Bob And Weave To Avoid Accountability' (Dec. 22, 2016)
• The IRS Scandal, Day 1322: Government Denies That It Continues To Harass Tea Party Group (Dec. 21, 2016)
• The IRS Scandal, Day 1321: Maureen Dowd, Donald Trump, And The IRS Scandal (Dec. 20, 2016)
• The IRS Scandal, Day 1320: How The GOP Establishment Teamed With Nancy Pelosi To Table Impeachment Vote On IRS Commissioner (Dec. 19, 2016)
• The IRS Scandal, Day 1319: How Will The Koskinen Saga End? (Dec. 18, 2016)
• The IRS Scandal, Day 1318: More On Koskinen And Trump (Dec. 17, 2016)
• The IRS Scandal, Day 1317: Koskinen Says He Is Willing To Serve Another Term As IRS Commissioner If Trump Wants To Reappoint Him (Dec. 16, 2016)
• The IRS Scandal, Day 1316: IRS Commissioner Koskinen Says Resignation Did Not Come Up In Meeting With Trump Transition Team (Dec. 15, 2016)
• The IRS Scandal, Day 1315: Bureaucratic Bumbling Or Targeting Of Conservatives? (Dec. 14, 2016)
• The IRS Scandal, Day 1314: How The Trump Administration Can Stop IRS Abuse of Political Groups (Dec. 13, 2016)
• The IRS Scandal, Day 1313: The Koskinen-Trump Connection (Dec. 12, 2016)
• The IRS Scandal, Day 1312: Impeachment Averted, But Will Koskinen Resign Or Be Fired By President Trump? (Dec. 11, 2016)
• The IRS Scandal, Day 1311: The IRS 'Scandal' Was Part Of GOP's Strategy To Bog Down Obama Administration (Dec. 10, 2016)
• The IRS Scandal, Day 1310: Rep. Jim Jordan Is 'Frustrated' By House Passing On IRS Chief Koskinen's Impeachment (Dec. 9, 2016)
• The IRS Scandal, Day 1309: How Trump Got Yanked Into GOP's IRS Impeachment Fight (Dec. 8, 2016)
• The IRS Scandal, Day 1308: House Votes To Send Koskinen Impeachment Back To Judiciary Committee (Dec. 7, 2016)
• The IRS Scandal, Day 1307: Group Seeks Summary Judgment On Claim That Rev. Rul. 2004-6 Is So Vague That It Allows The IRS To Target Conservative Groups (Dec. 6, 2016)
• The IRS Scandal, Day 1306: Government Rejects Claim That Rev. Rul. 2004-6 Allows The IRS To Target Conservative Groups (Dec. 5, 2016)
• The IRS Scandal, Day 1305: Group Seeks Summary Judgment On Claim That Rev. Rul. 2004-6 Is So Vague That It Allows The IRS To Target Conservative Groups (Dec. 4, 2016)
• The IRS Scandal, Day 1304: 'The IRS Has Never Stopped Targeting Conservatives' (Dec. 3, 2016)
• The IRS Scandal, Day 1303: Group Sues IRS For Failure To Produce Communications With Joint Committee on Taxation (Dec. 2, 2016)
• The IRS Scandal,  Day 1302: The 'Corrupt' IRS Is Still Persecuting The Tea Party (Dec. 1, 2016)
• The IRS Scandal, Day 1301: If Koskinen Is Impeached Or Fired, Trump Could Appoint New IRS Commissioner To Go Easy On His Taxes (Nov. 30, 2016)
• The IRS Scandal, Days 1201-1300 (Aug. 22, 2016 - Nov. 29, 2016)
• The IRS Scandal, Days 1101-1200 (May 14, 2016 - Aug. 21, 2016)
• The IRS Scandal, Days 1001-1100 (Feb. 4, 2016 - May 13, 2016)
• The IRS Scandal, Days 901-1000 (Oct. 27, 2015 - Feb. 3, 2016)
• The IRS Scandal, Days 801-900 (July 19, 2015 - Oct. 26, 2015)
• The IRS Scandal, Days 701-800 (April 10, 2015 - July 18, 2015)
• The IRS Scandal, Days 601-700 (Dec. 31, 2014 - April 9, 2015)
• The IRS Scandal, Days 501-600 (Sept. 22, 2014-Dec. 30, 2014)
• The IRS Scandal, Days 401-500 (June 14, 2014 - Sept. 21,2014)
• The IRS Scandal, Days 301-400 (Mar. 6, 2014 - June 13, 2014)
• The IRS Scandal, Days 201-300 (Nov. 26, 2013 - Mar. 5, 2014)
• The IRS Scandal, Days 101-200 (Aug. 18, 2013 - Nov. 25, 2013)
• The IRS Scandal, Days 1-100 (May 10, 2013 - Aug. 17, 2013)