Court Refuses to Approve Change in Purpose of Gift
When Hospital failed to show terms of original gift, Court was unwilling to decree a new purpose

Court Dismisses Member’s Effort to Overturn Election
Claims of retaliation, proxy irregularities and poisonous atmosphere do not create cause of action

Merger of Nonprofit into Other Does Not Constitute “Closing”
Court denies constructive trust to hold property to go to Township upon closing of ambulance company

Issues Notes

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To the Point

Does a very small, rural food pantry need a 501(c)(3) for the public to donate small amounts of cash or food? We have donors who would like to take their $25 donation as a charitable deduction on their income tax return.

Lessons from Litigation

Court reverses deed to founder of charity, dissolves organization
Schools lack standing in trust litigation
Better view at condo not “personal benefit”

Tax Matters

Property used to “support” church not exempt
Religious community may not deduct food, medical care to members

Employment Law

Complaint of harassment and retaliation still fails

Say That Again