Three members of the board of a nonprofit homeowners’ association in Tennessee, a former director, and two other members of the association filed what they called a “derivative” action in 2018 against the association for the appointment of a receiver to administer the affairs of the organization.  The association moved to dismiss the case on the ground that the relief could be sought only in a “derivative” action brought on behalf of the corporation and that the plaintiffs had not met the requirements for bringing such a suit.

A husband and wife pair of farmers has been denied a charitable contribution deduction for a transfer of crops to a charitable remainder annuity trust, and the annual annuity payments they have received in return are subject to ordinary income tax, the Tax Court had held.

A school district that argued only that hospital property was “underassessed” in a proceeding before the municipal taxing authority may not argue for the first time on appeal to court that the property should not be exempt at all, the Pennsylvania Commonwealth Court has held.

The Women’s Nonprofit Leadership Initiative and the Nonprofit Center of La Salle University have published an updated report focused on the boardrooms of the Philadelphia area’s largest nonprofit medical and educational institutions (“meds” and “eds”).  The report reveals that many have made significant progress in the last three years in increasing the gender and racial diversity of their governing bodies.

When a dancer at an event hosted by a nonprofit organization in a city facility was injured by a lantern that had been hung by a volunteer fell from the ceiling, she sued the volunteer and the city for her injuries. The Supreme Court of Alaska has affirmed a trial court decision granting summary judgment to dismiss the city and a jury decision finding that the volunteer was not negligent.  Strangely, the injured woman had not sued the nonprofit organization for which the volunteer was working.

When competing factions for control of the Xi’an Jiaotong University Alumni Association of Northern California could not resolve their differences, they filed claims and counter claims in the Superior Court of Santa Clara County. 

The Nebraska Synod of the Evangelical Lutheran Church is not the “charitable successor or assign” of the Pella Lutheran Church of Omaha, the Supreme Court of Nebraska has affirmed.  It is not entitled to receive Pella’s share of an estate left to Pella and its charitable successors and assigns.