The Ninth Circuit Court of Appeals has affirmed the imposition of an $8,465,000 penalty for the promoter of a “bogus tax scheme” involving the donation of timeshare properties for charity.  (See Nonprofit Issues® Vol. XXXII, No. 1.)  In doing so, the Court affirmed a trial court determination on the scope of the “activity” by which the scheme should be measured for imposition of the penalties.

The Supreme Court of New Hampshire has held that the traditional rules for “special interest” standing to intervene in a proceeding to change the purpose of a charitable gift are no longer applicable to a completed charitable gift for which a change in purpose is being requested under the Uniform Prudent Management of Institutional Funds Act.  It has denied the executor of an estate the right to intervene in a contest seeking to modify the use of a charitable bequest.

A Black woman employee fails to state an actionable claim for a hostile work environment resulting from receipt of three anonymous racist letters and other alleged harassment, a federal District Court has held, when the letters were not imputable to the employer.  It has also dismissed the employee’s claims for retaliation and failure to accommodate her post traumatic stress disorder.

When Howard University amended its corporate bylaws during the Covid-19 pandemic, various alumni of the University filed suit to stop the changes.  After 18 months of litigation, the U.S. District Court for the District of Columbia has dismissed the complaint without leave to amend.

A nonprofit senior center that provides social events for its members has no obligation to protect a member who is injured when another member fell on her leg during a dance, an appellate court in New York has held.  The Court has reversed a trial court decision and granted summary judgment to the center dismissing the claim.