When Alan R. Dawe died in New York state in 2014, he left the residue of his estate, about $700,000, to the trustees of his “Dawe Family Trust” to expand his website devoted to Dawe family genealogy and to create an archive of family genealogical data, photos and heirlooms. 

The bylaws of the Refuge Temple Church of God in Christ, a South Carolina nonprofit corporation founded by Pastor Elder Edward Jenkins in 1997, provide that the pastor can fill vacancies on the board with the advice and consent of the other directors. 

An appellate court in Colorado has affirmed the denial of real estate tax exemption for a child care center operated by a charitable hospital.  The Court has ruled that it does not qualify under the state criteria for day care centers and is not a charitable enterprise.

The Internal Revenue Service has decided that tax-exempt organizations filing Form 990 or Form 990-EZ tax information returns other than 501(c)(3) public charities will no longer have to file a Schedule B listing their significant donors.  (Rev. Proc. 2018-38.)

The Pennsylvania Commonwealth Court has refused to grant real estate tax exemption to another Section 202 housing for the elderly project.  The result is not surprising.  The case is interesting because of the grasping-at-straws arguments the taxpayer made to try to come within the state requirement to “donate or render gratuitously a substantial part of its services.”