The Salvation Army office in New York cannot open an estate proceeding that gave $1.5 million to a community foundation in Ohio for the benefit of two local Salvation Army organizations, a Court of Appeals has held.
Real estate occupied solely by a wholly controlled subsidiary of a volunteer fire company is not exempt from real estate taxes in Pennsylvania, the state’s Commonwealth Court has held.
The New York Court of Appeals has reversed decisions by both a trial court and appellate court and has held that a youth hockey league is not responsible for the criminal conduct of fans who got into a fight after a tournament game for 13-yer-olds. The Court of Appeals has held that the criminal assault on the plaintiff was not a reasonably foreseeable result of any failure to take preventive measures by the league.
The director of a nonprofit corporation seeking a judicial dissolution of the corporation has standing to continue the case even after being removed from the board after filing the complaint, according to the Court of Appeals of Arizona. It has reversed a trial court decision dismissing the case on summary judgment and ordering the plaintiff to pay attorneys fees to the organization. (Workman v. Verde Wellness Center, Ct. of App., AZ, No.
The Tax Court has denied a charitable contribution deduction for charitable gifts made from a testamentary trust when the trust did not specifically authorize such gifts. The Court reached its decision despite the fact that the trustees had been making such gifts and deducting them periodically for nearly 50 years and had obtained a state probate court judgment that such gifts had been permitted since the inception of the trust.
The Appeals Court of Massachusetts has affirmed a trial court decision holding that students at Harvard University lack standing to challenge the university’s endowment investment policy and force it to divest its investments in fossil fuel companies. (See Nonprofit Issues, 4/15.) The Court has agreed that they have no special personal right affected by the investments, and that they have no standing to represent “future generations.”
