Court Orders Charity To Return Contribution
Shelter “unilaterally decided” not to honor conditions placed on gift by donors
Articles
Bankruptcy Trustee Can’t Recover Gift to Church As Conduit for Charity
Church was not considered “initial transferee” when funds were specifically earmarked for third party
Nonprofit’s Documents Sent to Official May Be Public Records Subject To Disclosure
Where Cabinet member serves on University board ex officio, Court says nonprofit’s communications are records of Department
Charities Must Set Value on ‘Quid Pro Quo’ Gifts
Donors may deduct only the amount of the payment in excess of the value of the goods or services received
City Loses Right To Appoint Hospital Board
Hospital amended bylaws to eliminate City Council’s right to name directors
Directors Accused of Personal Benefit May Not Be ‘Independent’ to Decide on Suit
Court questions role of accused directors in deciding whether derivative action should proceed
IRS Requires Substantiation of Contributions
Donors must obtain acknowledgment from charity for gifts worth $250 or more, must file Form 8283 for gifts of property over $500, with appraisal over $5,000