An attorney suing a nonprofit agency for the wrongful discharge of his client may not send a claim notice to the entire board of the agency asserting that they could be personally liable for a “false and libelous” counterclaim filed “with malice” against his client.  An appellate court in Connecticut has affirmed a protective order issued by the trial judge preventing the lawyer from having further contact with the directors without the consent of their lawyer.  (

A group of trustees elected by Penn State alumni has the right to review the background data developed by Louis B.

The Internal Revenue Service does not have the statutory power to withdraw a previously issued letter revoking the charitable status of a nonprofit organization or the accompanying report that spelled out the reasons for the decision.  The Tax Court has denied the request from an organization that reached a settlement with the IRS that involved withdrawing the original notice and issuance of a new one.

The right to claim damages from a retaliatory discharge is a right of employees whose firing violates a clear mandate of public policy, an appellate court in Illinois has said.  It is not a right that extends to a volunteer officer of a nonprofit professional association.

When a female student was raped by a heavily drinking fraternity member during a Halloween party at the fraternity house, can the fraternity be liable for damages under the doctrine of “negligence per se” for failing to comply with the University’s administrative rules for fraternity parties?  The Court of Appeals of Oregon has reversed a trial court decision granting summary judgment to dismiss the case, and has allowed the woman to proceed against the fraternity under theories of premises liability, failure to control, and negligence per se.

A single member limited liability company organized to conduct “any legal business enterprise” is not entitled to real estate tax exemption, even though the single member is a 501(c)(3) public charity, the Appellate Division of the Superior Court of New Jersey has ruled.

Single member limited liability companies are considered “disregarded entities” under federal tax law, and the tax exempt status of the single member is deemed applicable to the LLC.  But local real estate exemptions are not so clearly derivative.

A nonprofit retirement residence providing additional personal services to residents for a fee is neither a charitable nor benevolent association and is not entitled to real estate tax exemption, the Supreme Court of Wyoming has held.