School District may not challenge exemption in trial court

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.

Gender and Race Gaps Narrow Slightly On Boards of Philadelphia Area Meds and Eds

While many have made significant progress since 2019, many still fail to reflect the diversity of constituents and communities

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.

Volunteer not liable when lantern falls

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.

Synod is not successor to closed church

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.

VMI Can’t Force Termination Of Charitable Trust for Its Benefit

Pa. Court says potential cost savings do not overcome paramount intent of donor to keep assets in separate trust

The Superior Court of Pennsylvania, an intermediate appellate court, has affirmed a trial court decision and denied a request of the Virginia Military Institute to terminate a $2 million trust for its benefit and transfer the assets to its affiliated foundation outright.  In what it called a case of first impression, the Court upheld the position of the trustee bank and the state attorney general that the donor had intended to keep the assets separate from the institution and a difference in cost was not sufficient to deviate from that intent.