Current Edition
March 1-31, 2010
Last Issue:
February 16-28, 2010

Court Voids Restrictions
On Professional Resellers
For-profit clothing collectors who sell and give to charity
can be made to disclose for-profit status, not payment rates

Full Article (free)

Does Estate Residue
Go to Charities or Heirs?
$1.5 million value of estate far exceeds
specific dollar gifts of residue to charities

Free Preview | Full Article

Court Requires Notice
To Suspend Voting Rights

Automatic suspension provision of bylaws
contravenes New York state law requiring notice

Free Preview | Full Article

Ready Reference Page No. 111
Permanently Restricted Assets Should Be
Classified as Permanently Restricted Under UPMIFA

FASB recommendation to distinguish between
permanently and temporarily restricted has no basis in law

Free Preview | Full Article

Issues Notes

  • Kramer to speak for Philadelphia Foundation
  • Kramer to present talks at 2 PICPA conferences
  • Ask the Editor, May 13

To the Point

Our organization raised about $5000 10 years ago for a building that was never built. We still have the money and would like to put it in the general fund. We do not know who all of the contributors were and the ones we do know about are no longer around. Can we transfer the funds?
Answer

Lessons from Litigation  Full Article

  • Release may fail if not understood
  • Congregation wins, but loses, on real estate default suit
  • Professional services exclusion precludes insurance for college police
  • Court vacates order appointing directors of foundation

Tax Matters Full Article

  • May 15 is deadline for first Form 990-N filers

Employment Law Full Article

  • Court dismisses False Claims Act retaliation case
  • ADEA claim reinstated by 11th Circuit
  • Church custodian not covered by FLSA

Say That Again


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