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Tax would be imposed on royalties, and on organizations for excess benefits

National organizations say it would reduce incentives for charitable contributions

Court agrees that demand on majority of directors would be futile when claims involve their conduct and compensation

Court says home for six unrelated people should be treated as single family home for Fire Code requirements

Board member induced bank employee to invest in his bank and then transferred the same amount from bank to foundation

Divided NY Court says donor had intended a specific gift and did not show general charitable intent to invoke cy pres