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?

The Dean of the business school of Temple University in Philadelphia is not an “officer” of the University and is not entitled to the advancement of legal fees to defend himself in connection with an administrative and criminal investigation, an appellate court has held.  The Court has reversed a trial court decision ordering the University to advance the Dean’s legal costs.

The Pennsylvania Commonwealth Court has upheld the determination by the Department of State that a for-profit company that operates a portable amusement park providing rides, games and food for carnivals and pays a percentage of the ride fees to charities and other nonprofits is a “professional solicitor” that must register under the state’s charitable solicitation registration act.  It has upheld a cease and desist order prohibiting the company from running its carnivals within the state without registering as a solicitor.

The Tax Court has upheld an IRS ruling denying a charitable estate tax deduction for the value of the remainder interest of an attempted charitable remainder annuity trust when the stated annuity payment did not meet the statutory requirements for a CRAT.  It has held that the trustees had no unilateral power to amend the instrument and had failed to obtain a necessary court reformation.

A church building providing services for impoverished and disabled veterans to assist them with the ability to live independently is eligible for real estate tax exemption in Connecticut, a trial court has ruled.  The court has reversed a decision of the Waterbury Board of Assessment Appeals that had denied the exemption.