California Enjoined From Requiring Schedule B with Registration

Court says requirement to provide names of donors is unconstitutional as applied to 501(c)(3) organization

A federal District Court in California has permanently enjoined the Attorney General of California from requiring a charitable organization to file a copy of its Form 990 Schedule B disclosure of significant donors with its charitable solicitation registration application for the state.  It is the latest and sharpest decision in a series of efforts to reduce the use of Schedule B to provide information to regulators about the donors to charitable organizations.  (Americans for Prosperity Foundation

Post-death events reduce charitable deduction

Post-death events in the administration of a decedent’s estate have justified a significant reduction in a $14 million charitable estate tax deduction, the Tax Court has held.  It has sustained an IRS deficiency notice increasing the estate tax by more than $4 million.

Time washing uniforms at home not compensable

A federal District Court in Michigan has dismissed a potential class action suit against the Henry Ford Health System in Michigan because it has held that time spent by certain hospital workers laundering and pressing their own hospital scrubs at home is not compensable under the Fair Labor Standards Act.

Court rejects appeal of Sierra Club volunteer

An appellate court in California has declined to provide assistance to a member of the Sierra Club who was suspended from volunteer leadership positions after a lengthy internal disciplinary process.  It has refused to interfere with the internal affairs of the club.

What happens to bequest when church closes?—II

The answer to this question depends on whom you ask.  At least it seems to be that way in Arkansas.

After about five years of litigation, a divided Supreme Court in Arkansas has held that a bequest of 237 acres of farmland vested in the church upon the death of the donor, despite life interests in the farm income to four relatives of the donor and a transfer of the church’s interest upon its closing to a successor entity.

May judge accept award and be in video?

A judge in Oklahoma has asked the state’s Judicial Ethics Advisory Panel whether it is permissible for the judge to accept a “judge of the year” award from a law-related organization and take part in an acceptance video that will be shown as part of an awards banquet and on YouTube.

The judge may accept the award and complimentary tickets for the judge and family members to attend the ceremony, but may not participate in the acceptance video, the Panel replied in advisory opinion.