A church property for which real estate exemption was not requested for three years following its acquisition is subject judicial sale for failure to pay real estate taxes, the Commonwealth Court of Pennsylvania has held. It has refused the church’s petition to stop the sale of its property for failure to pay more than $31,000 in taxes.
The Oregon Tax Court has held that an environmental institute promoting environmental sustainability and providing discounted discussion programs is eligible for real estate tax exemption in the state.
The Northwest Earth Institute promotes an annual EcoChallenge in which individuals sign up on the website and choose activities to promote conservation and health. It also provides discussion groups which use materials distributed at less than cost and paid for by donations.
An appellate court in California has reversed a trial court decision denying recovery of goodwill lost by a performing arts nonprofit following condemnation of its building for a highway project. The Court has said that once a loss of goodwill has been shown, its quantification may be measured by a variety of methods.
The University of Alabama and the University of Alabama Health Services Foundation, P.C. are not a single employer or a joint employer for purposes of a Title VII discrimination and retaliation suit, a federal District Court in Alabama has held. It has dismissed the case against the foundation on the ground that the plaintiff was an employee only of the university.
Tina Phillips filed the case against both organizations when she was let go from her position as a financial officer whose duties dealt with both the university and the foundation.
A nonprofit organization formed to provide conservative research and education on public policy issues of particular impact on minorities has lost its charitable exempt status because of inactivity. The Tax Court has affirmed the revocation of 501(c)(3) status by the IRS.
The ABF Educational Foundation, Inc. was incorporated in 2001 and has operated under several other names, most recently the Community Education Foundation. Its sole officer, director and representative is D. Dante Anthony Hayes.
A second charity dealing with controversial issues has won a permanent injunction against enforcement of California’s demand that an unredacted Schedule B has to be filed with the state in order to register for charitable solicitation in the state. The Thomas More Law Center has won the injunction against Secretary of State Kamala Harris on the ground that enforcement of the demand for the list of major contributors would violate the center’s Constitutional rights.
