The U.S. Court of Appeals for the District of Columbia has recently affirmed a District Court decision cutting the Military Order of the Purple Heart off from its fundraising foundation and the use of the trademarked term “Purple Heart” in its fundraising activities.  Although the opinion does not explain the governance relationship between the Order and the Military Order of the Purple Heart Service Foundation, it appears that the two organizations are legally separate and that the Order does not control the Foundation.

A limited liability company that has a 501(c)(3) charity as its sole member is not entitled to a charitable real estate tax exemption on property owned by the LLC, the Court of Appeals in Michigan has ruled.  It has affirmed a ruling by the state Tax Tribunal denying the requested exemption on the basis that the LLC is not itself a charity.

A former employee of a nonprofit family healthcare system has won damages of more than $2.7 million, including punitive damages of $1.8 million, for the former employer’s failure to accommodate her injury to continue her employment.  An appellate court in California has affirmed a trial court decision in litigation stemming from an injury that occurred in 2012.

The City of Allentown, PA, may not impose a “business privilege tax” on the income of a charitable corporation providing services to three operating charitable subsidiaries, an appellate court has ruled.  The Commonwealth Court of Pennsylvania has affirmed a trial court decision denying the City’s effort to collect more than $788,000 in taxes for the tax years 2012 through 2016.  (See Nonprofit Issues^®, Vol. XXIX, No. 5)