Accusations of misconduct and conflict of interest by several directors of one of the country's largest charitable foundations have been raised anew by The Nation magazine.

In a three-part series beginning with this week's issue, the magazine asserts that the John D. and Catherine T. MacArthur Foundation needlessly lost more than $200 million in assets, paid exorbitant fees to some of its directors and misled the Internal Revenue Service about its value for tax purposes.

A spokesman for the foundation, which has assets of nearly $1 billion, said of the articles, "There is nothing new, nothing there."

Virtually identical allegations were made last year in several lawsuits brought against the foundation by the late J. Roderick MacArthur, son of the deceased tycoon whose insurance companies and real-estate holdings funded the foundation.

The foundation's directors denied the charges at the time. MacArthur abandoned his legal attacks when he fell ill with pancreatic cancer last year.

The Nation, saying writer Jamie Kitman has made a "comprehensive examination of internal foundation records, court documents and other materials," renews many of the assertions contained in the J. Roderick MacArthur suits.

The foundation's spokesman, Ted Hearne, said, "I don't think the article needs any response except to say that the foundation always has been scrupulous in its actions."