Nonprofit entitled to in-house attorney’s fees in state case

A nonprofit organization awarded attorneys’ fees in a state court case seeking public records is entitled to recover for fees allocated to the work of in-house counsel, an appellate court in Wisconsin has ruled.  The state Court of Appeals has joined the “vast majority of federal authority under federal fee shifting statutes and the Freedom of Information Act that have allowed a for-profit corporation to recover attorney’s fees for in-house counsel.”

Nonprofit HOA May Use Subchapter V To File Small Business Bankruptcy Plan

Court says HOA is “engaged in commercial or business activities” and may use simplified process for reorganization plan

The 11th Circuit Court of Appeals has held that subchapter V of the Bankruptcy Code, as adopted by the Small Business Reorganization Act of 2019, may be utilized by a nonprofit homeowners’ association to provide a reorganization plan even though the debtor is not organized or operated for profit.

Court affirms jury verdict upholding foundation founder’s will

An appellate court in Maryland has affirmed a jury’s decision that a will executed by a founder of a private operating foundation in 2010, which left approximately $12.5 million of the residuary of her estate in trust for her daughter and the daughter’s children, was valid and could not be overturned for lack of testamentary capacity.  The founder’s prior will existing at the time of the new will had left the residue of her estate to the Foundation.

Boy Scouts May Sell Camp Held in 80-Year-Old Trust

Court says proceeds must be used for camping by local scout troops

In 1944, George G. Averill conveyed 330 acres of land in Kennebec County, ME, now known as Camp Bomazeen, to himself and others as trustees to be used as a camp for the Boy Scouts of America.  The deed allowed the trustees to sell any or all of the property with written consent of the local council of Boy Scouts and provided that the proceeds of the transaction “shall be used for the purposes and under the conditions” of the trust deed.

Tax Court denies deduction for facade easement

The Tax Court has denied a $23 million charitable contribution deduction for donation of an historic façade easement on a building that is not listed on the National Register of Historic Places and has not been certified by the Secretary of Interior as contributing importantly to the historic character of an historic district.

Court may resolve church property dispute

The Court of Appeals in North Carolina has overruled a trial court and held that the trial court has jurisdiction to resolve a dispute over who owns the church property when a local church asks to disaffiliate from the national denomination.  The trial court had declined to consider the case on the ground that the issue was an ecclesiastical matter from which a civil court was required to abstain.