September 16-September 30, 2004

Welcome to Our Online Edition

The following newsletter articles are available to subscribers or for individual purchase. Non-subscribers can read the previews or subscribe.

IRS Recommends Excess Benefits Taxes
For Personal Use of Church Property

Memoranda evidence Service’s efforts to crack down
on “automatic” violations by insiders at charities

Full Article (free)

Courts Orders Expand Restitution
From Convicted Nonprofit Executives

ED must repay embezzled federal funds;
tech officer must reimburse for lawyer’s investigation

Free Preview | Full Article

“Church” Pays Tax, But Doesn’t Lose
Exemption for Electioneering

Minister also pays Section 4955 tax for opposing candidate;
Group loses status as church because activity has changed

Free Preview | Full Article

Behind the Numbers

Don't Operate Blind: Jump-Start Your Accounting Department

Preview | Full Text

Issues Notes

Thursday with the Editor, September 30, 1:00 ET
Behind the Numbers explains financial and accounting issues
Save the Date - Thursday, December 2, 2004 "This Year in Nonprofit Law"

To the Point

If people give money specifically designated towards a “building fund” and it is used instead for 'general funds' purposes, is this permissable?

Answer (free)

Lessons from Litigation  Full Article

  • Medical residents’ antitrust case dismissed
  • Most Martha Graham dances are works for hire
  • Hospital submits to jurisdiction by collection practices
  • Local Church May Revoke Trust for National

Tax Matters Full Article

  • Charitable hospital need not show day care
    unavailable elsewhere to obtain exemption

Employment Law Full Article

  • Houseparent may be religious worker

Say That Again? (free)

 


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