A political party is not an “unincorporated nonprofit association” under the law of Ohio, an appellate court has affirmed.

In 2019, at the age of 96, Irlene Johnson executed a new will, leaving the residue of her estate, including title to two farms that she owned, to St. Jude Children’s Hospital, and leaving nothing to her family.  The will revoked a 2010 will that had given a life estate in a 400-acre farm to her son, with a one-half remainder interest to her grandson and one-half to a trust for the benefit of her great-grandchildren.  It had given a half interest in her other farm to her grandson, with the other half to the trust for the great-grandchildren.

An appellate court in Georgia has held that a quorum is not required for election of the directors of a homeowners’ association when the election is conducted by written ballot as permitted by the association’s bylaws and not at a meeting of the members.  It has also held, pursuant to a quirk in homeowners’ association law, that a non-member of the association may not serve as a director, even though the articles of incorporation of the association provide that directors need not be members of the association.

A Black librarian in Alabama has been denied reinstatement to her position as interim library director as the Eleventh Circuit Court of Appeals has affirmed dismissal of her section 1983 suit for violation of her Constitutional rights. 

The IRS has announced the higher limits for tax years beginning in 2024 for the value of “insubstantial benefits” that may be received by a donor in return for a contribution without causing the contribution to fail to be fully deductible.