Partner In Virtual Merger Is Not Liable For Other’s Obligations When Deal Is Undone
Nonprofits signed intent to merge, elected identical boards, but failed to file final papers when financial projections were not met

Litigation Over Board Control Does Not Preclude Suit by Exec
Claims for defamation and wrongful termination were not required in earlier litigation, Court says

Transfer of Property To Charity Does Not Trigger Right of First Refusal
Court says conveyance was a gift, not sale, even though conveyance was subject to mortgage

Nonprofit Law YOU Need to Know
What court cases or IRS rulings, if any, define restricted funds?
Can officers on a Board abstain from voting?

Issues Notes

• Emerson, Former NASCO Official, Joins Montgomery, McCracken
• Thursday with the Editor, August 9

To the Point

Does the treasurer for a nonprofit have to be a board member?"  A woman wants to donate her time to do a charity's books but doesn't want the responsibility of being the Treasurer.  At what point does she cross a line and become some kind of de facto treasurer?

Lessons from Litigation

• Spiritual authority alone does not create fiduciary duty
• Attorneys avoid conflict claim of former client
• May church members view financial records?

Tax Matters

• Change in public access requirement does not prevent exemption
• Sales tax exemption of Bibles unconstitutional

Employment Law

• State law compliance does not preclude NLRB action
• Employee with HIV fired for failure to report

Say That Again