Executor surcharged for below-market sale of property

The executor of a decedent’s estate in New York has been surcharged $630,000, plus 6% interest, for selling the decedent’s residence for only about half of its fair market value, depriving four Lutheran charities and Adelphi University of the value in their remainder interest.

Fundraising Association Lacks Standing To Challenge Registration Law

Consultant has standing to raise claim that law is unconstitutional “as applied”

A federal District Court in Utah has ruled that an association lacks standing to claim that Utah’s statute requiring fundraising counsel to register with the state if their clients solicit charitable contributions in Utah is unconstitutional “as applied.”  The Court has left standing a prior ruling in the case that a fundraising counsel threatened with penalties if it didn’t register has standing to contest the requirement.  (American Charities for Reasonable Fundraising Regulation v.

Burial lot denied exemption for residence

A portion of a cemetery parcel improved with a single family residence was not “dedicated to burial of dead,” not used exclusively in the administration of the cemetery and therefore not exempt from real estate tax, an appellate court in Massachusetts has affirmed.

Attorney disbarred for retaining fee

An attorney has been disbarred by the Utah Supreme Court for failing to disgorge a $30,000 fee after being ordered to do so by a trial court in 2008.  The issue arose during a dispute when elements of the Utah Down Syndrome Foundation split off to found a new Utah Down Syndrome Association and the attorney represented the Association officers in unsuccessful litigation against the Foundation.

Lessor LLC not exempt from real estate tax

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.