August 2025 - Nonprofit Academic Centers Council

What are the Real Tax Risks for Harvard?

Jill Manny
Executive Director
National Center on Philanthropy and the Law
Adjunct Professor of Law, 1995
New York University School of Law

What are the Real Tax Risks for Harvard?
Harvey P. Dale, Daniel J. Hemel, and Jill S. Manny
187 Tax Notes Federal 147 | May 2025

When President Trump threatened to revoke Harvard University’s tax-exempt status in April 2025, some news outlets predicted that the financial consequences of losing that exemption would be dire. The New York Times reported that “Harvard’s tax benefits totaled at least $465 million in 2023,” a figure several other outlets repeated. The online magazine Slate further upped the ante on the tax exemption’s price tag. A Slate column concluded that “even assuming every penny of [the university’s] expenses is deductible, Harvard would still owe around $525 million in federal income taxes.”

In all likelihood, the financial consequences of Harvard losing its federal tax exemption under section 501(c)(3) would be far less than the much-cited $465 million figure, and well below Slate’s $525 million estimate. Indeed, if Harvard were treated as a taxable C corporation rather than an exempt organization, its own federal corporate income tax liability could be as little as zero. Loss of federal tax exemption would, to be sure, mean that donors no longer could claim a charitable contribution deduction on their individual income tax returns for gifts made directly to the university. But after Bob Jones University lost its federal tax exemption in a landmark 1983 Supreme Court case, donors to that institution found they could continue to claim charitable contribution deductions by routing their gifts through affiliated tax-exempt organizations such as a scholarship fund, a university-run museum, and an elementary school. Harvard, with its labyrinthine network of connected organizations, would be even better positioned to channel contributions through tax-exempt affiliates than Bob Jones University was.

This article begins by considering how Harvard’s own federal tax liability would change if it lost its exemption under section 501(c)(3). We then take stock of potential ramifications for Harvard’s ability to receive tax-deductible donations and to issue tax-exempt debt. We end by evaluating interactions between federal tax exemption and Harvard’s state and local tax liabilities.

Jill S. Manny joined the faculty at New York University (NYU) 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 NYU 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 NYU, where she is a member of the adjunct faculty.

By N.A.C.C.|2025-08-24T20:32:00-04:00August 24th, 2025|NACC Member Research|

Disinformation Attacks and Nonprofit Communication Strategies

Elise Lael Kieffer, Ph.D.
Program Director and Assistant Professor
Nonprofit Leadership Studies
Organizational Communication and Leadership
Murray State University

Disinformation Attacks and Nonprofit Communication Strategies
Elise Lael Kieffer (Murray State University) and Kevin M. Carr (University of Texas at Arlington)
Journal of Nonprofit Innovation: Vol. 5: Iss. 2, Article 7 | June 2025

This study explores how disinformation attacks on social media can affect nonprofit organizations, a topic that has received limited scholarly attention compared to similar impacts in the for-profit sector. Through a review of existing literature and two in-depth case studies—Save the Children and the American Red Cross—this research analyzes how nonprofit organizations are uniquely vulnerable to reputational damage in the face of disinformation. The case studies highlight different motivations behind disinformation campaigns, including political agendas and deliberate efforts to harm brand credibility, and assess the effectiveness of various response strategies, including denial, debunking, attacking the source, and public education. Findings reveal that nonprofits with an engaged social media base and a multi-platform communication approach are better equipped to mitigate the effects of disinformation. The paper concludes with strategic, research-informed recommendations for nonprofit practitioners, emphasizing the importance of proactive social media engagement, simplified messaging, and maintaining control over communication channels.

Dr. Elise Lael Kieffer (Program Director and Assistant Professor) came to Murray State University in 2021 to serve as program director of the Nonprofit Leadership Studies academic programs and also as the Director of the Nonprofit Resource Center. Specializing in Rural Arts Management, Nonprofit Arts and Cultural Management, and Rural Nonprofit Development, Dr. Kieffer is dedicated to advancing the sustainability and impact of nonprofit organizations in rural communities, ultimately seeking to improve the quality of life in the communities where we live and work. In recognition of her contributions to the field, Dr. Kieffer was named a Murray State University Emerging Scholar in 2024. She is the author of Routledge Rural Arts Management (2024), a comprehensive exploration of the challenges and opportunities in managing arts organizations in rural settings. She is published widely in American Journal of Arts Management, Journal of Nonprofit Innovation, and others. Her professional experience ranges from on the ground building an organization from the ground up to consulting with international nonprofit organizations with global reach. Dr. Kieffer holds a Bachelor of Fine Arts in musical theatre performance, a Masters in Public Administration with a certificate in nonprofit management, and a PhD in arts administration with a certificate in program evaluation. Her diverse educational background combined with varied work experiences create a pedagogical and professional emphasis on communication, collaboration, and pragmatism. She emphasizes impactful, experiential learning in her classroom. Beyond academia, Dr. Kieffer is passionate about fostering community engagement through the arts and enjoys practicing yoga as a way to stay balanced and inspired.

By N.A.C.C.|2025-08-25T10:56:03-04:00August 24th, 2025|NACC Member Research|

Capacity Building and Localization: Insights from Liberia

Peter Weber, Ph.D.
Associate Professor and Program Coordinator
Philanthropy and Nonprofit Studies (PNPS) Program
College of Human Sciences
Auburn University

Kelly Ann Krawczyk, PhD
Professor
MPA and PhD Program Director
Department of Political Science
Auburn University

Capacity Building and Localization: Insights from Liberia
Peter Weber, Kelly Ann Krawczyk, Lucky Chambers Umezulike, Brittany Branyon, Brian Ezeonu, Elena Roversi, Sindhu Weber, Benedict Quato
Nonprofit Management & Leadership | June 2025

The question of how to structure international aid equitably to empower the local community and give agency to local civil society organizations (CSOs) is a recurrent theme in debates around international aid. A common strategy to enable local actors to have greater agency in the international aid system is for international donors to invest in the capacity of local CSOs through targeted capacity-building programs. Donors incorporate capacity-building programs into their programs, believing that increased capacity will empower and enable local actors. Scholarship on capacity building, however, has shown that capacity-building programs are often implemented top-down and align with the priorities and objectives of Western donors. Through the case of Liberia, this study examines the motivations and objectives of capacity-building programs from the perspective of local CSOs. Through mapping current capacity-building programs in Liberia and conducting focus groups with local CSO leaders, we offer empirical evidence that the capacity-building programs available to Liberian CSOs do not meet their needs, as expressed by local CSO leaders. We contribute to the ongoing debates around capacity building by showing that the disconnect between available programs and motivations of local CSOs calls for a need for localizing capacity building for such programs to maintain the promise of the localization agenda.

Peter Weber is an associate professor of philanthropy and nonprofit studies and program coordinator of the Philanthropy and Nonprofit Studies (PNPS) Program at Auburn University, and currently holds the Mike and Leann Rowe Endowed Professorship in International Studies. He holds a doctorate in Philanthropic Studies from the Indiana University Lilly Family School of Philanthropy, as well as a Master in History and a Master in International Studies in Philanthropy and Social Entrepreneurship, both from the University of Bologna in Italy. His research focuses on the way individuals participate in public affairs through voluntary organizations and philanthropic practices. His latest research project investigates the emergence of philanthropic innovations through the lenses of program-related investments (PRIs) by private as well as community foundations. He has published extensively in peer-reviewed journals, including Voluntas, Nonprofit and Voluntary Sector Quarterly, Journal of Civil Society, Nonprofit Policy Forum, Global Society, Journal of Public Affairs Education, and Journal of Nonprofit Education and Leadership. He has taught graduate and undergraduate courses at the Indiana University Lilly Family School of Philanthropy, Indiana University-Purdue University Indianapolis School of Public and Environmental Affairs, Murray State University, and Auburn University. Among others, his teaching interests focus on grant-making practices, nonprofit management and governance, nonprofit advocacy and public policy, and community engagement. In recognition of his service to the field of nonprofit studies, he was recognized by the 2013 ARNOVA Emerging Scholar Award and selected as a Future Philanthropic Educator Fellow by the Learning by Giving Foundation (2015). At the national level, he serves as the VP of governance on the board of the Nonprofit Academic Centers Council (NACC), which is the international membership organization of nonprofit and philanthropic research centers and education programs.

Kelly Ann Krawczyk is a professor in the Department of Political Science at Auburn University. Her research investigates the potential role of civil society in promoting democracy and development. She examines how civil society can foster sustainable development in local communities, and the role of civil society in strengthening democracy and increasing civic engagement. She is specifically interested in how civil society impacts political behavior. Her research has been published in journals of public administration, civil society, and local governance, including Nonprofit & Voluntary Sector Quarterly, Voluntas: International Journal of Voluntary and Nonprofit Organizations, and the Journal of Civil Society. Her co-edited volume, Ordinary Women, Extraordinary Lives: The Contributions of Women to Development in West Africa (2023) is available from Palgrave Macmillan. She has also authored book chapters, as well as governmental and professional publications for the Governance Commission of Liberia and the World Bank.

Krawczyk teaches graduate and undergraduate courses at Auburn University on a wide range of nonprofit topics, including Nonprofit Law & Governance, Nonprofit Management, and International Nongovernmental Organizations. She also teaches graduate courses in public administration and nonprofit management in the MPA and Ph.D. programs. She is currently serving as the MPA Program Director.

Krawczyk earned her Ph.D. in political science and a Masters in Public Administration from Wayne State University in Detroit, Michigan. Before beginning an academic career, Kelly worked with a wide range of nonprofit organizations, both domestic and international, and has applied experience in nonprofit management and leadership, governance, capacity building, fundraising and development, volunteer and event management, and proposal writing. She designs and delivers outreach initiatives in West Africa, including curricular design and implementation of training and professional development workshops, impact evaluations and assessments, policy analysis and recommendations. She served as an international election observer for multiple national elections in Liberia and Ghana. She has also worked with The World Bank Group in Liberia on projects related to decentralization and civil society. She is a Founding Committee Member of the Strengthening Research on Civil Society in West Africa project, an initiative of the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA), funded by the Ford Foundation.

By N.A.C.C.|2025-08-24T20:16:34-04:00August 24th, 2025|NACC Member Research|

Hybrid Until the End? Predicting Financial Vulnerability in Hybrid Purpose Organizations

Elizabeth A.M. Searing, PhD, CNP
Fellow, Venise Stuart Professorship
in Nonprofit Management & Leadership
Associate Professor, University of Texas at Dallas
Adjunct Research Professor, Carleton University

Hybrid Until the End? Predicting Financial Vulnerability in Hybrid Purpose Organizations
Elizabeth AM Searing, Alessandro Montrone, Simone Poledrini
Nonprofit Management and Leadership | April 2025

This study modifies the traditional nonprofit and for‐profit measures of predicting organizational closure to fit the Italian social cooperative. Using logistic regression, we find the hybridity of the corporate form reflected in the ideal predictors of vulnerability. Some of the traditional nonprofit measures prove important (such as operating margin), but others do not; likewise, only some for‐profit predictors (such as the warranty ratio) prove significant. Further, there are several variables that improve the model that are not common in the models for the nonprofit and for‐profit sectors. We consider this evidence that hybrid purpose organizations worldwide should develop hybrid measures and models of financial vulnerability and resilience.

Dr. Elizabeth Searing is an Associate Professor of Public and Nonprofit Management at the University of Texas at Dallas and the Fellow to the Venise Stuart Professor in Nonprofit Management and Leadership. Dr. Searing’s primary research focus is the financial management of nonprofit and social enterprise organizations, but she also conducts work on comparative social economy more broadly. She is an Associate Editor and editorial board member of Nonprofit Management & Leadership, and an editorial advisory board member at VOLUNTAS and the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM). Her articles have been published in peer-reviewed journals such as the Journal of Economic Behavior and Organization, Nonprofit Management & Leadership, and Nonprofit and Voluntary Sector Quarterly.

By N.A.C.C.|2025-08-24T20:07:29-04:00August 24th, 2025|NACC Member Research|

Examining the Association Between State Lobbying Regulations and Nonprofit Lobbying Expenditures

Nathan J. Grasse
Associate Professor
Master of Philanthropy & Nonprofit Leadership Program
Carleton University

Examining the Association Between State Lobbying Regulations and Nonprofit Lobbying Expenditures
Kevin D. Ward, Nathan Grasse, and Jesse Lecy
Nonprofit and Voluntary Sector Quarterly | April 2025

Newly released data on 501(c)(3) nonprofit organizations’ lobbying expenditures shows that these organizations have increasingly engaged in lobbying over the past several decades. However, over roughly the same period, states have adopted increasingly stringent lobbying regulations. While often promoted as a way to curb the influence of private interests in public policy, state regulations often apply equally to for-profit firms and nonprofit organizations. This article employs two measures of state-level lobbying stringency to examine how traditional direct legislative and grassroots lobbying vary in different regulatory environments. We find that nonprofits reduce expenditures on direct lobbying and increase those on indirect or grassroots lobbying in more stringent regulatory environments. These findings are important because nonprofit organizations typically advocate on behalf of their constituencies, and state regulations may shape their lobbying activities.

Nathan J. Grasse is an Associate Professor in the Master of Philanthropy and Nonprofit Leadership (MPNL) program at Carleton University. He is an associate editor at the Journal of Civil Society, a member of the editorial board of Public Administration Review, and a board member of the Nonprofit Academic Centers Council, and has published in journals such as Nonprofit and Voluntary Sector Quarterly, Nonprofit Management and Leadership, the Journal of Public Administration Research and Theory, Policy Studies Journal, and the Review of Public Personnel Administration. His academic focus primarily revolves around the governance and financial management of public-serving organizations.

By N.A.C.C.|2025-08-22T14:26:18-04:00August 22nd, 2025|NACC Member Research|

Chair in Philanthropy, School of Public Policy and Administration (Philanthropy; Nonprofit and Management)

About the Position

Fields of Specialization: Philanthropy; Nonprofit Leadership and Management
Academic Unit: School of Public Policy and Administration
Category of Appointment: Associate Professor
Rank/Position Title: Chair in Philanthropy
Start Date: July 1, 2026 or as soon as possible after that date
Closing Date: October 15, 2025

The Faculty of Public and Global Affairs at Carleton University invites applications from qualified candidates for Canada’s first Chair in Philanthropy, associated with the Philanthropy and Nonprofit Leadership graduate program, School of Public Policy and Administration. The successful candidate will be appointed at the rank of Associate Professor (Tenure Track).

The Philanthropy and Nonprofit Leadership graduate program at the School of Public Policy and Administration seeks an exceptional scholar specializing in philanthropy and nonprofit research to be a leader in advancing the field in Canada and internationally. The successful candidate is expected to develop a high-quality, impactful research program related to philanthropy and the charitable and nonprofit sector. The position is open to a diversity of disciplines and a variety of research agendas that contribute to understanding: philanthropic behaviour and culture; philanthropic institutions and their role in supporting social change or climate action; volunteering and volunteerism; nonprofit organizations and management; ethical issues in the sector; funding, fundraising and grantmaking; professional practice in the sector; and/or charity regulation and public policy. Interest in research in a Canadian or comparative context and the ability to use big data would be assets. The Chair is expected to engage with professional and philanthropic communities and participate in international research networks.

As the first Chair in Philanthropy in Canada, the successful candidate will be a research leader who can help build this field of scholarship across the country in collaboration with sector organizations and other researchers. The Chair is funded by a consortium of individuals and is not named for a specific individual or family.

Learn More and Apply

By N.A.C.C.|2025-08-04T12:41:54-04:00August 4th, 2025|Job Posting|