New York University School of Law - National Center on Philanthropy and the Law

Address: 139 MacDougal Street, 1st Floor, New York, NY 10012
Description: The National Center on Philanthropy and the Law (NCPL) was established in 1988 at New York University School of Law to explore a broad range of legal issues affecting the nation's nonprofit sector and to provide an integrated examination of the legal doctrines related to the activities of charitable organizations. The NCPL's goals of increasing the knowledge of students, faculty, scholars, attorneys, and nonprofit organizations worldwide in the area of law and philanthropy and improving the practice of law in this field are realized through the following eight core activities: Curriculum, Scholarly Research, Conferences, Library Collection, On-line Bibliography, Fellowships, Career Counseling, and Faculty Development.
Research Specialty: Philanthropy and the Law, Nonprofit Law, Tax Exempt Organizations, Charitable Giving
Subject Terms: Philanthropy, Law, Charitable Giving, Nonprofit, Tax-Exempt Organizations
NACC Representative: Jill S. Manny, J.D.
Representative Bio: Professor Jill S. Manny joined the faculty at New York University School of Law in 1993 as an Acting Assistant Professor.  In June of 1995, she assumed the additional position of Executive Director of the National Center on Philanthropy and the Law at New York University School of Law.  She teaches courses on the Law of Nonprofit Organizations, Tax-Exempt Organizations, and Tax Aspects of Charitable Giving.  She also teaches a course in Nonprofit Law at the Robert F. Wagner Graduate School of Public Service at New York University (NYU), where she is a member of the adjunct faculty.

Professor Manny currently serves as a co-Adviser for Law & Social Entrepreneurship at NYU, and is a member of the Independent Sector's Ethics and Accountability Advisory Committee. She is a member of the American Law Institute (ALI) and serves as an adviser on the continuing project of the ALI to draft the Restatement of the Law of Charitable Nonprofit Organizations.  She is a member of the American Bar Association Exempt Organizations Committee and its Task Force on Supporting Organizations and has served as Co-Chair of its Subcommittee on Judicial Developments.  Professor Manny has served on the Professional Leadership Development Committee of Barnard College, Columbia University.

Professor Manny has written and spoken on issues impacting nonprofit organizations, including the evolution of the definition of charitable, tax issues for nonprofit religious organizations, exempt organizations and the internet, lobbying activities of nonprofit organizations, the exemption for amateur and professional sports organizations, and nonprofit executive compensation.

Professor Manny received a B.A. from Barnard College, Columbia University, and a J.D. from Columbia University School of Law.

Recent Research: 

  • Jill S. Manny, Artist-Endowed Foundations Holding Stock in Artists' Corporations: A Costly Arrangement, in the Artist as Philanthropist: Strengthening the Next Generation of Artist-Endowed Foundations 161 (2013)

  • Jill Manny, Comment, Much Ado About Nothing: A Comment on Tyler's Paper on Regulating Charitable Hybrids, 9 N.Y.U. J.L. & Bus. 587 (2013)

  • Jill S. Manny, Nonprofit Legislative Speech: Aligning Policy, Law, and Reality, 62 Case W. Res. L. Rev. 757 (2012)

  • Jill S. Manny, Nonprofit Payments to Insiders and Outsiders: Is the Sky the Limit?, 76 Fordham L. Rev. 735 (2007)