Lead Stories

An appellate court in Florida has found that an agreement by an affordable housing developer to make payments in lieu of taxes is unconstitutional and unenforceable.  Because of the importance of the issue and the possibility that the ruling might pose a significant hardship on municipalities that rely on PILOTS to fund their budgets, the Court has certified the question to the state Supreme Court.  (AHF-Bay Fund, v. City of Largo, Ct. of App., Second Dist., FL, No. 2D14-408, 4/22/15.)

An executor of the estate of a private foundation trustee has standing to discover materials about foundation operations when he claims he needs the information to estimate possible liability for foundation excise taxes, the Pennsylvania Superior Court has held.  This is true without regard to the long-standing family discord between the parties.  (In Re: Raymond G. Perelman Charitable Remainder Unitrust, Superior Ct., PA, No. 155 EDA 2014, 3/17/15.)

The Supreme Court of Pennsylvania has agreed to consider whether an attorney for a public charity who believes that charitable assets are being unlawfully diverted for private purposes may notify the Attorney General.

The Council on American-Islamic Relations Action Network (“CAIR”) is not liable to individuals claiming that they suffered damages when an “attorney” with the CAIR chapter in Virginia failed to follow through on promises actions to help them with their legal problems.  The federal District Court in the District of Columbia has granted summary judgment to CAIR after rejecting several theories of liability for the actions of its chapter.  (

A taxing authority does not have to give notice of an impending tax sale of charitable real estate to the state Attorney General, an appellate court in New York has ruled.  It has granted motions to dismiss a challenge to the sale of 14 separate parcels of land filed by an unincorporated charitable trust. (Turtle Island Trust v. County of Clinton, Supreme Ct., NY, App. Div., Third Dept., 2/26/15.)