In a case starting during the IRS “scandal” for allegedly holding up applications for conservative 501(c)(4) social welfare status for a variety of groups in 2011, the federal District Court for the District of Columbia has held that IRS rulings on what constitutes intervention in political campaigns are void for vagueness.  It has remanded the case for the parties to reargue their positions on the standards for deciding the case.

A federal District Court in Maryland (Lydia Kay Griggsby) has issued a preliminary injunction prohibiting the National Institutes of Health and other governmental agencies from terminating and suspending research programs dealing with LGBTQI+ issues.  It has found that the plaintiffs have shown a likelihood of success on their claims that the actions, taken pursuant to President Trump’s first day Executive Orders to eliminate programs dealing with diversity, equity, and inclusion or “gender ideology,” are illegal. The Court found that the plaintiffs are likely to succeed on their

Real estate owned and operated by for-profit limited liability companies for the provision of a licensed childcare program is exempt from real estate tax, the Minnesota Tax Court has held.  Nonprofit ownership or operation is not required for exemption of “seminaries of learning” under state law, it said.

By Cheshire Law Group

A donor who prepared his own documentation to substantiate his noncash charitable contributions has lost his claims for deduction because the documents did not meet the statutory and regulatory requirements for substantiation.

Because Illinois does not recognize “aesthetic” injury as a basis for standing, the Humane Farm Association and others lack standing to challenge a zoning decision to permit “Mexican Rodeos” in Boone County, an appellate court in Illinois has affirmed.

Only 20.9% of the Pennsylvania nonprofit corporations that are listed as “active” on the Department of State’s list of organizations have filed the newly required annual report, according to statistics released by the Department.   

As of September 4, 41,655 out of 199,124 listed nonprofit corporations had filed the report due by July 1.  The percentage was significantly higher than the 12.1% of active business corporations that had filed. Limited liability company reports, including nonprofit LLCs, are due by October 1.