Current Edition
May 1-15, 2006
Last Issue:
April 16-30, 2006

Donor Fund Foundation Denied
Charitable Exempt Status

Court affirms IRS view that organization
provided substantial private benefit

Full Article (free)

Divided Court Reverses Executive’s
Right to Sue Directors for Firing Him

Majority says E.D. failed to allege improper motives
for their actions in causing termination of at-will job

Free Preview | Full Article

Court Affirms Dismissal of Suit
To Enjoin Appointment of Receiver

Federal Court should not hear case to stop
state order under charitable solicitation law

Free Preview | Full Article

Nonprofit Law You Need to Know
Here are some of the questions recently received from readers
Must charities collect sales tax?
When can a nonprofit call itself a nonprofit?
When must charity provide financial statement?
Can a 501(c)(6) create a wholly owned 501(c)(3)?
Should our small nonprofit obtain board insurance?
Must we renew our 501(c)(3) status?

Full Article

Issues Notes

  • Interested in Reprinting Items from Nonprofit Issues®?
  • Kramer to participate in PICPA Not-for-Profit Conference June 25
  • Thursday with the Editor, May 25

To the Point

Our nonprofit committee has worked under the auspices of our city government, which covers all our functions under its insurance. If we become a separate 501(c)(3) organization, will we be liable for accidents or can we still remain under the city’s insurance?
Answer

Lessons from Litigation  Full Article

  • When does statute run on price change?
  • Who can use “Sheriff” in name?
  • La. court enjoins sales tax exemption for bibles

Tax Matters Full Article

  • Seller-funded down payment assistance plans
    are denied charitable exempt status by IRS
  • Physicians’ pay based on “productivity”
    causes denial of real estate tax exemption

Employment Law Full Article

  • Texas Supreme Court refuses
    to create new whistleblower protection

Say That Again

 


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