Current Edition
February 1-29, 2008
Last Issue:
January 1-31, 2008

Bluetooth Association Fails to Qualify
As 501(c)(6) Trade Association
IRS and Court say group carries on business for profit
and provides substantial services to individual members

Full Article (free)

Charity Fined $40,000 For Failure
To Register to Solicit Contributions
After 17 years of proceedings, Tennessee Court
says it is time to pay up and comply with the law

Free Preview | Full Article

Release Fails to Protect
Nonprofit from Injury Claim
Courts say language does not
unequivocally release YMCA from liability

Free Preview | Full Article

Letters Do Not Make
Binding Contract for Gift in Will
Charity loses $1 million gift when donor
changes will five days before death

Free Preview | Full Article

Ready Reference Page No. 103-A
Compliance Assessments Protect Charities – Part I
Proactive review can reduce the risks
of waking up to adverse publicity and loss of trust

Free Preview | Full Article

Issues Notes

  • Kramer to participate in Wharton program
  • Thursday with the Editor, April 3

To the Point

May director take funds to new charity?
Answer

Lessons from Litigation  Full Article

  • Donor has no claim for charity’s improper investment
  • Court avoids “dismal swamp” of construing obscure club rules

Tax Matters Full Article

  • Unqualified disclaimer negates estate tax deduction
  • Religious day care center denied exemption

Employment Law Full Article

  • Title VII does not prohibit discrimination for “familial status”
  • Bus diver’s black-outs don’t support ADA claim

Say That Again


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