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.

A disaffiliated Los Angeles chapter of the American Lung Association is not required to share the income from several bequests with the national organization when the bequests were drafted prior to local chapter’s disaffiliation from the state and national.  A California appellate court has reversed a trial court decision and held that the money should stay with the local chapter under a carefully drawn affiliation agreement.

A group of parents, donors, and students lacks standing to contest the administration of a private foundation’s scholarship program that no longer makes grants to students from their county in Mississippi.  A federal District Court has dismissed their case seeking an allocation of funds for students of Attala County who go to the University of Mississippi.

A white male Christian Republican employee has no Title VII claim for discrimination when he has been dismissed for violating his employer’s diversity, equity and inclusion policies.  A federal District Court in Washington, DC, has held that he failed to allege facts that would show his termination was based on his race.