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.

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.

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.

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.

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.

A man who applied for a job as a research project coordinator at the University of Maryland School of Medicine did not suffer from gender bias when he was passed over for the position and the School hired a woman for a lower paying and less technical job as a clinic coordinator for which he did not apply, the Appellate Court of Maryland has affirmed.