The Supreme Court of Iowa has affirmed a trial court decision and held that a state agency cannot plead sovereign immunity to escape a claim for breach of contract.  The Court recognized that the state could not be sued without having waived its sovereign immunity, but held that the state could waive its immunity “impliedly or constructively” when it voluntarily creates certain legal relationships that subjects it to liability.

What happens under the following statement of facts? 

The Internal Revenue Service has collected in one place on its website a list of new and republished audit technique guides and technical guides dealing with tax-exempt organizations.  Many of the guides are new or republished in April, 2024.

The Denver Foundation has been unable to recover from insurance on a claim of computer fraud when a non-exempt applicant submitted a fraudulently modified IRS letter to show that it was charitably tax-exempt under section 501(c)(3) of the Tax Code.  A Federal District Court in Colorado has ruled that the loss did not “directly” result from the fraudulent email.

The number of donors reporting noncash contributions on their individual tax returns dropped in tax year 2021, but the total value of their gifts increased, according to statistics released by the Internal Revenue Service in April.  The numbers reflect a continuing trend from returns for 2019, the year before the pandemic, through 2020, the partial year of the pandemic, and 2021, a full year on the pandemic.  Fewer donors are giving, but they are giving more money.