A plaintiff seeking damages for defamation from the Southern Poverty Law Center, a 501(c)(3) charitable organization, has no standing to seek a declaratory judgment that the SPLC misused its charitable exempt status, the Fourth Circuit Court of Appeals has affirmed in an unpublished opinion. The Court denied both the claim for standing and the claim that he was defamed by being called a “Neo-Nazi Lawyer.”
A Pennsylvania appellate court has affirmed the denial of state sales tax exemption to a Quaker-based senior living community that provides independent living and skilled nursing care. The Court has agreed that the facility does not provide gratuitously a substantial part of its services.
Friends Boarding Home in Kennett Square is a 501(c)(3) charity formed in 1901 to provide a home for aged or infirm persons of limited means at moderate cost. In 2017, it sought an exemption from the Department of Revenue as “an institution of purely public charity.”
A broad release signed by a participant injured a charity bike ride accident is not effective against a city in Pennsylvania, the state Supreme Court has held. In a 4-3 decision, the Court says the release is against public policy.
After nearly a decade of litigation over whether states may require charities seeking to register to solicit charitable contributions to file a complete copy of their Form 990 tax information return, including an unredacted Schedule B containing the names of significant donors, the 6-3 conservative majority of the U.S. Supreme Court has held that the requirement violates the donors’ First Amendment right of association, a question that is “not even close” according to two of the Justices.
A donor to a donor advised fund has no standing to complain that the fund sponsor breached its fiduciary duty by not obtaining the best possible brokerage and custodial fees for the Fund’s assets, a Magistrate Judge in California has ruled. The Court ruled that the donor gave “exclusive legal control” to Schwab Charitable Fund and has no suffered no legal injury that could be redressed by the litigation.
