December 5, 2006 Readings
1. Henry Hansmann, "Two Systems for Corporate Governance: Nonprofit Versus For-Profit", October 2006
2. Independent Sector, "Analysis of Charitable Reforms & Incentives in the Pension Protection Act of 2006." Note: This is a short (10 page) explanation prepared by Independent Sector of the charitable provisions recently enacted by Congress.
3. Joint Committee on Taxation,"Technical Explanation of H.R. 4, the 'Pension Protection Act of 2006'." Note: This is a longer (100 pages) explanation of the provisions recently enacted by Congress.
4. NYS Attorney General’s Office Charities Bureau, "The Regulatory Role of the Attorney General's Charities Bureau." Note: This document provides a broad overview of the AG's function in the not-for-profit sector.
5. NYS Attorney General's Office Charities Bureau, "Attorney General's 2005 Legislative Proposals." Note: These proposals have remained the same for 2006 (with the exception of the dissolution process simplification bill, which was enacted during the last legislative session).
6. People v. Grasso. Note: These briefs deal with the intersection of New York’s Not-for-Profit Corporation Law, old parens patriae concepts, and how they should apply to an entity like the New York Stock Exchange.