When William N. Ford, Sr., the president of the Sterling Foundation, sought to purchase real estate in New Mexico on which to run an addiction and treatment center, he was rebuffed by Susan Lynn Lavendar Baran, the president of the Ann Wigmore Foundation that owned the land.  As an alternative after several further attempts to buy the property failed, on November 12, 2018, Ford suggested that the two nonprofits merge.  Lavandar (as she was called throughout the ultimate Court opinion) declined that offer as well.

A 501(c)(4) social welfare organization formed to deal with funds raised in an online campaign to build a wall along the Southern border of the U.S. may be tried in absentia when its lawyer has withdrawn for not being paid and no other attorney has appeared on the organization’s behalf, a trial court in New York has ruled.

A director of a nonprofit corporation has a fiduciary duty to the corporation but only to the corporation and not to the individual members of the corporation, a federal District Court in New Jersey has ruled.  It has dismissed, without leave to amend, a second amended complaint by a member of the National Association of minor league baseball teams against a member of the board.

The Internal Revenue Service has lost on most of its arguments seeking to deny a charitable contribution deduction for the gift of a conservation easement on 622 acres of land in Liberty County, GA.  But it has won the economic war when the Tax Court cut the deduction from a claimed $32.6 million to only $4.7 million after comparing the expert appraisals for each side.

A nonprofit organization offering services to immigrants in Colorado cannot be the victim of identity theft when a former volunteer uses its name to imply its endorsement of unauthorized educational programs.  The Supreme Court of Colorado has affirmed the dismissal of the identity theft charge because the organization is not an individual protected by the identity theft statute and has also affirmed convictions for theft and criminal impersonation.

In the latest battle in the continuing fight to obtain legal rights for sentient animals, the Colorado Supreme Court has ruled that a nonprofit organization seeking to protect the rights of elephants has no standing to sue because the elephants are not “persons” entitled to the habeas corpus protection sought on their behalf.  The Court has unanimously ruled that the state habeas corpus law applies only to human beings.