For-Profit Hospital Cannot Receive Funds From Charitable Trust
Sale of nonprofit hospital disqualifies gift and court must exercise cy pres doctrine
Lead Stories
Articles
“Personal tax shelter” fails in Tax Court
Tax Matters
Private Foundations Must Avoid Self-Dealing
Disqualified persons and foundation managers can be personally liable for excise taxes for certain transactions even where it is clear that the foundation has suffered no loss
Ready Reference
IRS kills Schedule B except for public charities
Tax Matters
Does whistleblower policy protect whistleblower?
Employment Law
Court approves cy pres of trust to conversion foundation
Lessons from Litigation
NY Attorney General Sues Accountants For Fraud in Charitable Solicitation
State claims auditors willfully overlooked fraud and failures of internal controls at charity
Lead Stories
When is a grant more than a grant?
Lessons from Litigation
Social Club May Eject Member Without Hearing or Opportunity to be Heard
North Carolina court says state Nonprofit Corporation Law requires only good faith process, not a hearing
Lead Stories
The Charges Against the Trump Foundation
NY AG says Foundation has operated in persistent violation of state and federal laws governing charities
Ready Reference
Association for Honest Attorneys loses exemption
Tax Matters
Volunteers at church restaurant not under FLSA
Employment Law
Developer denied deduction for easement on park
Tax Matters
Do Corporations Use Charitable Gifts As Means to Obtain Political Influence?
New study estimates 7.1% of corporate charitable giving, totaling about $1.3 billion annually, is politically motivated
Lead Stories
Community center not liable for thief’s joy ride
Lessons from Litigation
Day care center denied real estate tax exemption
Tax Matters
Impecunious Donor Ordered To Fulfill $400,000 Pledge
Court grants judgment when donor says it is unable to make payments over five years
Lead Stories