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date: 22 November 2019

Abstract and Keywords

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.

Keywords: charities, nonprofits, fiduciary duties, duty of loyalty, duty of care, tax law

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