Current Edition
November 1-30, 2007
Last Issue:
October 1-31, 2007

Statement of Intent to Make Bequest
Does Not Effect Gift Without Will
Court says signed letter of intent
is neither a testamentary gift nor an enforceable contract

Full Article (free)

Transfer of Hospital to Nonprofit
Is Not "Bona Fide” Sale for Medicare
Court affirms denial of reimbursement
for "loss" on sale for less than net asset value

Free Preview | Full Article

Court Permits Modification of Trust
To Provide Nursing Care to Needy
Trustees win approval to provide respite care
for family care-givers over objection of contingent beneficiary

Free Preview | Full Article

Court Refuses to Dismiss
Effort to Pierce Corporate Veil
Failure to follow corporate formalities
suggests that subsidiary operation was a sham

Free Preview | Full Article

Ready Reference Page No. 101
Small Nonprofits Must File

E-Postcard to Retain Exemption
IRS issues Temporary Regs for new requirements
for first wave of Form 990-N reports due May 15, 2008

Free Preview | Full Article

Issues Notes

  • Thursday with the Editor, January 24

To the Point

A group of people did a hostile takeover of our organization, and I was removed from the board. Some board members wanted to use the groups' money to defeat the mayor who was running for reelection. Those who disagreed were removed. What can be done about this group?
Answer

Lessons from Litigation  Full Article

  • Even “one of finest charities” can lose case
  • Court permits wife to value husband’s church in divorce proceeding
  • Release fails to protect against suit for gross negligence
  • State can’t pay less Medicaid to out of state hospital

Tax Matters Full Article

  • McVeigh lawyer denied contribution deduction for gift of government’s investigation papers
  • Buddhist retreat property denied exemption
  • Court denies deduction for “possible” gift

Employment Law Full Article

  • Ski pass constitutes “wages” for unemployment comp
  • NY court can’t hear harassment case against Grenadian university

Say That Again


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