The Tax Court has declined to take the opportunity to decide whether a “substantial” non-qualifying purpose is sufficient to deny exemption as a 501(c)(4) social welfare organization or whether the non-qualifying activity must be the “primary” activity of the organization.
A volunteer director of a nonprofit homeowner’s association has not alleged facts that would constitute “employment” by the association and is therefore not entitled to protection under Title VII of the federal Civil Rights Act, a magistrate judge in Pennsylvania has ruled. The judge has dismissed a claim for harassment and retaliation but allowed the director to amend the complaint if she can bring herself within the definition of an employee.
A single member limited liability company without the standard language that must be included in organizational documents to obtain federal charitable exemption has been denied real estate tax exemption in New Jersey. In an unpublished opinion, the state Tax Court has denied exemption for five properties owned by an LLC with a charity as its single member because the LLC itself does not claim to be a charitable organization in its organizational documents.
What happens when the trustee of a charitable remainder unitrust learns after the death of the donor that the donor had executed a deed transferring his residence to the CRUT but the administrator of the donor’s estate, not knowing the unrecorded deed existed, had sold the residence for $1.2 million? An appellate court in California, in an unpublished opinion, has affirmed a trial court decision ordering the estate administrator to transfer the sale proceeds to the CRUT.
James Batmasian, a self-described person of extraordinary wealth with a history of substantial charitable giving, claimed that his 2008 conviction for failure to pay federal withholding taxes has caused “exceptional difficulties and hardships” to his “pioneering philanthropic endeavors” and his “desire to be proactive” with charity.
Does a “most qualified applicant” hiring policy violate the Americans with Disabilities Act when the policy is used to deny a job to a qualified employee who was injured on the job and sought a transfer to a less physically demanding position as a reasonable accommodation for her disability?
