Corwin Kruse has published Sin, Salvation, and the Law of Charities, 31 Wm. Mitchell L. Rev. 383 (2004), reviewing Marion R. Fremont-Smith, Governing Nonprofit Corporations: Federal and State Law and Regulation (Harvard Univ. Press, 2004). Here is the Conclusion:

Governing Nonprofits presents a detailed summary of the laws governing charitable organizations. It is unlikely that attorneys experienced in the area of nonprofit law will find much new in this work. Nonetheless, the book would prove useful for students or for practitioners who occasionally work with charities and desire an overview of the legal landscape. Fremont-Smith’s book is most valuable with respect to federal law. Its utility regarding state law is more limited due to variations among multiple jurisdictions; however, the book does provide a synopsis of general trends.

Particularly helpful in dealing with multi-jurisdictional issues is the appendix. It contains several tables summarizing the laws of each state governing the creation, administration, and dissolution of charities; the standards for applicability of the cy pres doctrine in each jurisdiction; and the fiduciary duties required in each state. These tables provide a handy roadmap to the applicable sections in each state’s statutes. My primary criticism of Governing Nonprofits relates to Fremont-Smith’s discussion of proposed improvements to laws governing charities. I would have preferred a more detailed assessment and analysis regarding various suggestions. After the detailed history and analysis of current state and federal law, the discussion of proposals for future reforms seemed incomplete.

Such criticism aside, Governing Nonprofits provides a functional general reference to the law of charities. Students and practitioners looking for an introduction to this area may find it a useful addition to their bookshelves.