Fiduciary Principles in Charities and Other Nonprofits

Document Type

Book Chapter

Publication Date

2019

Publication Information

in The Oxford Handbook of Fiduciary Law 102 (Evan J. Criddle, Paul B. Miller, & Robert H. Sitkoff eds., 2019).
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K795 .O94 2019 (Ask Circ Staff)

Abstract

From the Publisher

This chapter provides an overview of the fiduciary principles that apply to charities and other nonprofit organizations. More specifically, it discusses the criteria that trigger a fiduciary relationship, the duties of loyalty and care, other legal obligations that may apply to nonprofit fiduciaries, and the extent to which those duties and obligations may be modified or avoided. In the course of doing so, it draws upon applicable state law, applicable federal tax provisions, and various model and uniform acts. It also discusses and critiques the approaches taken to these principles by the draft Restatement of the Law, Charitable Nonprofit Organizations.

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