Board has inherent power to suspend club members
The board of directors of a nonprofit sportsmen’s club has inherent power to suspend an uncooperative member, even where the member has survived a membership vote to dismiss him, the Pennsylvania Commonwealth Court has held.
It has affirmed a trial court decision affirming the member’s suspension and later expulsion when he failed to properly renew his membership.
Deed constitutes sufficient acknowledgment of gift
The Tax Court has held that a filed deed conveying an historic and conservation easement to a qualified enforcement organization constitutes a contemporaneous written acknowledgment of a charitable contribution, despite the failure to obtain a specific letter specifying that no goods or services were given in return.
Nurses may pursue FLSA claims
Nurses working a 37.5 hour work-week may pursue claims for unpaid work of more than 40 hours a week, even though they cannot use the Fair Labor Standards Act case to recover pay for the 2.5 hours before the FLSA can be invoked. A federal District Court in New York has permitted the case to proceed as a class action based on the nurses’ testimony.
Senate Tax Bill Adds UBIT, Saves Johnson Amendment
The Senate Tax Bill being considered simultaneously with the House Tax Bill in the Republicans’ effort to get something to President Trump by the end of the year, would not modify the Johnson Amendment to allow churches to engage in political activity, but would impose new unrelated business income taxes, deny across-the-board deductions for expenses in generating the unrelated business income, and would impose a tax on organizations involved in excess benefit transactions.