State May Require Donor List For Charitable Registration

Ninth Circuit says requirement does not violate First Amendment rights

California’s requirement to submit an unredacted list of major donors as part of its charitable solicitation registration materials does not violate the First Amendment, the Ninth Circuit Court of Appeals has ruled.  The Court has affirmed the denial of a preliminary injunction sought by a charity that wanted to remove the names of donors shown on Schedule B to the Form 990 that is a required part of the registration package.  (Center for Competitive Politics v.

Court strikes limit on religious worker visa

The Third Circuit Court of Appeals has stricken a limitation imposed by the government in the process of applying for a “special immigrant religious worker” visa.  It has overturned the requirement that the worker must have been involved in at least two years of work either abroad or “in lawful immigration status” in the United States immediately prior to applying for the visa.

Court Says PILOT Payments Are Unconstitutional

Payments in lieu of taxes are unenforceable because they violate public policy for exemption

An appellate court in Florida has found that an agreement by an affordable housing developer to make payments in lieu of taxes is unconstitutional and unenforceable.  Because of the importance of the issue and the possibility that the ruling might pose a significant hardship on municipalities that rely on PILOTS to fund their budgets, the Court has certified the question to the state Supreme Court.  (AHF-Bay Fund, v. City of Largo, Ct. of App., Second Dist., FL, No. 2D14-408, 4/22/15.)

What happens to bequest when church closes?

When Stanley Carpenter died in 1967, he left a farm in trust to provide income to family members and after their death to the First Presbyterian Church of Osceola, Arkansas, and the First Baptist Church of Osceola. 

The First Presbyterian Church existed from the mid-1800s until it dissolved in 2004, transferring all of its assets and property to Covenant Presbytery.  The Baptist church claimed that it should receive the income from the trust and the bank trustee went to court to get a resolution of the issue.