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Dissolving a Nonprofit Organization

Gain insight into common issues that may arise during dissolution and how to guide an organization through the dissolution process from start to finish.

Dissolving an organization can be a difficult and emotional process, but there are steps that can be taken to ensure that the process of winding down a nonprofit is as smooth as possible. This topic will cover the role of the board of directors and key staff, a breakdown of the dissolution process, and key legal and compliance considerations at each step in the process.

Led by Bromberger Law Partner Carly Leinheiser, for Lorman

Runtime: 72 minutes

DAFs in a Time of Crisis
DAFs in a Time of Crisis

By Allen Bromberger

Because decisions can be made quickly, it is almost as if DAFs were designed for rapid response philanthropy.

The DAF is extremely flexible and can accept almost any form of contribution. In normal times, these features make the DAF controversial. In times of crisis, however, DAFs are an extremely useful tool. When donors want to move quickly with minimum cost and aggravation, but they also want to be thoughtful, DAFs may be the perfect solution. Please read my blog post and feel free to share it with anyone who may benefit.

A New Type of Hybrid - SSIR Article
A New Type of Hybrid

By Allen Bromberger for the Stanford Social Innovation Review

Social entrepreneurs have taken the hybrid model to a new level, crafting it into what is in effect a single structure that can operate as both a for-profit and a nonprofit. 

Much to the chagrin of social entrepreneurs, U.S. law does not currently recognize any single legal entity that can simultaneously accept tax-deductible donated capital (charitable contributions and grants); invested capital (equity investment for which investors seek a market rate of return); and quasi-invested capital (such as loans or program-related investments [PRI] from foundations that are structured as investments but in which the funder has a strong philanthropic motive and neither expects nor demands a market rate of return). As a consequence, social entrepreneurs are typically forced to choose between for-profit and nonprofit models that require them to compromise their social vision and restrict their ability to finance and operate their ventures in a way that meets the founders’ own needs as well as those of their investors, customers, employees, and other stakeholders.

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