A divided Supreme Court of Ohio has upheld a decision of the Board of Tax Appeals denying real estate tax exemption to the 501(c)(3) landlord of property rented to a charter school. The Board of Tax Appeals had found that the landlord leased the property with “a view to profit” even though the landlord was one of several within a group of limited liability companies renting to charter schools and using any surplus to support the schools within the system.

A planned giving officer for the Salvation Army in Arkansas is an exempt administrative employee and not entitled to overtime pay under the federal Fair Labor Standards Act, a federal District Court in Arkansas has ruled.  The claim was brought by an Associate Planned Giving Director (“APGD”) who was dismissed for lack of performance.  The Court dismissed the claim on a motion for summary judgment.

The Pennsylvania Office of Attorney General has reached a new agreement with the trustees of the Hershey Trust Company and Hershey School only three years after an agreement made in 2013. 

The Court of Appeals of Minnesota has reversed a trial court decision and permitted participants in pension plans of the Evangelical Lutheran Church in America to proceed with a suit against the plan board for breach of fiduciary duty. 

Matthew Leonard worked at a concession stand owned and operated by a for-profit company during a baseball game at Busch Stadium in St. Louis.  Although he believed he was serving as a volunteer to raise money for Washington University, he later concluded that he should have been compensated as an employee under the Fair Labor Standards Act and Missouri’s minimum wage laws.