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)

Gifts of corporate stock to charities totaled more than $38.6 billion and comprised more than half of all noncash charitable gifts reported on individuals’ tax returns for 2018, the IRS has reported.