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.

The “Tax Cuts and Jobs Act” (H.R.1) introduced by the Republicans in the House of Representatives contains a series of specific provisions that would affect charitable organizations but has drawn most of its criticism from national charitable organizations for its apparent impact in reducing the economic incentives for charitable giving and for partially repealing the “Johnson Amendment” to permit churches to engage in political activity.

A nonprofit membership organization including more than 700 prison inmates lacks associational standing to bring suit alleging Constitutional and statutory violations from use of excessive physical force in a state “medical unit.”   In a non-precedential decision, the Fifth Circuit Court of Appeals has affirmed a trial court decision dismissing the nonprofit from the case.

An employer may not fire an employee who refuses to sign an illegal confidentiality statement, the Second Circuit Court of Appeals has ruled.  It has affirmed a National Labor Relations Board order requiring reinstatement of an employee who refused to sign a confidentiality statement saying he wouldn’t discuss the terms and conditions of his employment or answer questions from the media about the workings of his employer.