I have been actively engaged in the nonprofit/charitable sector for almost 20 years. (I am presently in disengagement mode, planning to take an extended break.) Through my experiences I learned many things, especially about how nonprofits differ from businesses and governmental agencies.

Large business entities—Microsoft, Chase, General Electric, etc.—work off of strategic plans. These organizations expend time and money figuring out where they want to be at given points in time, and how they will get there. The plans are not static, for sure, but they do not function in the “stuff happens, so don’t bother planning” realm.

The nonprofits with which I have been involved are all much, much smaller than the icons of the American economy. Budgets ranged

My Friends, my blog–Mark Rubin Writes–is alive … almost! The site lacks some features, I’m still trying to navigate and understand what seem like they ought to be simple maneuvers, etc., and I have to connect with “my people” about tweeting and other such stuff. (No, this blog does not feature tech guidance.) In the meantime, I’m tired of waiting for perfection.

Please like my new FB page and, as the spirit moves you, comment on individual posts. Also, I really, really want feedback about the blog, the look and feel, subjects, etc. You’ll see law and related topics during the week, food and fun as the week winds down, and opinions and analysis during the weekend. I started with

If you are make charitable gifts, you must play by the rules, and what may seem like substantial compliance won’t satisfy the Internal Revenue Service or the United States Tax Court. That’s the lesson from In re Durden, T.C. Memo.2012-140 (May 17, 2012).

Here are the basic facts. In 2007 David and Veronda Durden gave the Nevertheless Community Church $24,854 in a series of checks, each of which was for more than $250. The church sent an acknowledgment letter that covered every check, and sent it before the the Durdens filed their 2007 federal income tax return. Unfortunately, the church forgot to mention in the letter that the Durdens received no goods or services in return for the contributions.

Recently I met with a group from a nonprofit about funding their program. An issue arose about the focused nature of their efforts, and one of their board members–a fine fellow and a friend–quickly noted the fact that they don’t “just sit around and sing Kumbaya.” I took umbrage, right away, asking “what’s wrong with that?”

Somewhere, somehow, Kumbaya became the whipping boy for people who are not really serious about what they’re doing! In 2010 a nice little piece in the New York Times (A Long Road From Here to “Kumbaya”) detailed the history of the song and how it gets denigrated now. Interesting, especially, is the fact that all sides in the world of “important” people

I’ve been watching the Romney/Bain Capital situation for a long while, wondering how it will play out. I’ve been convinced, since day one, that the story is not about Mitt Romney’s wealth or envy or anything like that, but let me share a few words about that matter before I address what really matters.

Governor Romney was enormously successful as a financier. Good on him! I don’t envy him and, frankly, am quite happy that my life does not involves the burdens attendant to making and having a financial fortune. My only quarrel about all that money relates to the several comments Governor Romney and his wife have shared about starting out with nothing, struggling, etc. For example, there’s Ann