Opinion ID: 1652750
Heading Depth: 1
Heading Rank: 4

Heading: Nature of Organization.

Text: The Nebraska State Bar Foundation was incorporated in 1963 as a Nebraska nonprofit corporation to obtain gifts and contributions for the purposes expressed in the foundation's articles of incorporation, namely: (a) To advance the science of jurisprudence; (b) To promote and improve the administration of justice; (c) To uphold high standards for the judiciary and for lawyers; (d) To facilitate understanding of and compliance with the law, and to promote the study of law, research therein, and the diffusion of knowledge thereof; (e) To cause to be published and to distribute addresses, reports, treatises and other literary works on legal subjects, and to acquire, preserve and exhibit rare books and documents, objects of art, and items of historical interest having legal significance or bearing on the administration of justice; and (f) To do and perform all acts and things which are legitimate and are reasonably calculated to promote the interests and carry out the purposes of this organization. Also, the Bar Foundation's articles of incorporation provide: No part of the income or assets of this organization shall inure to the benefit of any member, officer or director, or private individual; and none of the activities, funds, property, or income of the Foundation may be used in carrying on any propaganda or political activity, directly or indirectly, or in attempting to influence legislation, either directly or indirectly, and neither the Foundation nor its officers or directors may, as such officers or directors of the Foundation, contribute to or otherwise support or assist any political party or candidate for elected public office. To become a member of the Bar Foundation, one must be among the active membership of the Nebraska State Bar Association and must have contributed to the foundation. A 20-member board of directors elected from the foundation's membership conducts the foundation's activities and serves without compensation, although the foundation is authorized to pay reasonable compensation for services rendered by persons other than the foundation's board of directors. Under I.R.C. § 501(c)(3) (1982), the Bar Foundation, as a publicly supported organization, is exempt from federal income taxation. Also, contributions to the foundation are deductible as donations to a charitable organization.