The Build Back Better Act recently passed by the House of Representatives and sent to the Senate contains innumerable highly publicized programs that will provide billions of dollars in grants for nonprofit organizations.  But it included two unheralded provisions that would specifically aid nonprofit local journalism and allow colleges and universities to reduce or eliminate the special excise tax on endowment earnings.

The Ninth Circuit Court of Appeals has affirmed a ruling that a decedent’s estate is not entitled to a charitable estate tax deduction for assets passed from the estate to a charitable trust.  The Court held that the transfer was not accomplished by the decedent’s will.

The founder of a 501(c)(3) charitable organization may pursue an age discrimination case against her organization when she was told she ought to step aside to make way for a “new generation” of leadership.  A federal District Court in Pennsylvania has denied a motion for summary judgment to dismiss her claim.

Leslie Zuck founded Pennsylvania Certified Organic in 1996 to provide organic farming certifications and education.  She ran the organization until she was terminated in late 2018.

The Pennsylvania Supreme Court has reversed an appellate court decision and has held that a named beneficiary of a trust has standing to contest the actions of a trustee even where a decision would not affect the beneficiary’s annual payout from the trust.  It has held that a violation of the trustee’s duty which affects the beneficiary’s equitable interest in the trust property makes relief available that is equitable in nature, even where the beneficiary cannot demonstrate that she suffered, or will suffer, a monetary loss.