Dorothy S. Ridings

Dorothy S. Ridings is neither a lawyer nor an accountant but has long been involved in nonprofit governance and assisted the IRS in its revision of the Form 990. She is a trustee of Louisville Presbyterian Theological Seminary.

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New Year 2014

Church and state

When politics affects faith, it’s fine to take a stand, say legal experts.

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Spring 2013

Excessive regulation vs. self-regulation

Accountability commission issues report on religious nonprofits

Accountability commission issues report, requested by Sen. Charles Grassley, on religious nonprofits.

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New Year 2013

Omitting key words on tax receipt leads to expensive trouble

A tax court ruling serves as a reminder to make sure gift receipts have the right…

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Oversight and self-regulation for religious charities
Autumn 2012

Oversight and self-regulation for religious charities

In the next few months, the Commission on Accountability and Policy for Religious Organizations will submit…

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Summer 2011

New commission examines finances of religious groups

A new Commission on Accountability and Policy for Religious Organizations, which will advise Senator Charles Grassley…

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Spring 2011

Form 990 follows function

Tax attorney Marcus Owens explains reporting requirements for theological schools

A former IRS official talks to In Trust about seminaries and tax law.

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Spring 2010

Changing scenes

Recent news from the world of theological education.

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Spring 2010

It takes discipline to say “No” to anonymous gifts

Accepting an anonymous gift exposes a school to harm if the funds turn out to be…

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New Year 2010

Recipient beware: Sometimes it makes sense to say “no” to a gift

In the wild world of fundraising, people will try to donate almost anything. A gift acceptance…

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Summer 2009

The new Form 990

New IRS reporting requirements reinforce transparency — but at a cost.

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Spring 2007

IRS issues draft guidelines for nonprofit governance

Louisville Presbyterian Theological Seminary board chair Dorothy S. Ridings discusses the new IRS draft guidelines for…

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