Despite the fact that the Small Business Administration promulgated an interim rule stating that a small business or nonprofit that had filed for bankruptcy protection could not obtain a loan under the Paycheck Protection Program of the CARES Act, a Bankruptcy Court in Florida has enjoined the SBA from using the rule to prevent a small business in bankruptcy from obtaining the loan.  The Court said that the Administrator had exceeded her authority in promulgating the rule.

A conservation easement over land including a private golf course qualifies for a charitable contribution, the 11^th Circuit Court of Appeals has held.  It has reversed and vacated a Tax Court decision denying the deduction.

An easement qualifies for a deduction, the Court said, if it was made for “the protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem,” or was made for “the preservation of open space ... for the scenic enjoyment of the general public.” 

A state’s chief deputy Attorney General supervising the work of charities was properly allowed to testify as an expert witness in a criminal prosecution of a charity CEO accused of fraudulent misuse of organizational funds, the Third Circuit Court of Appeals has held.  It has affirmed the federal District Court’s opinion that the Attorney General’s testimony was limited to background topics, was relevant, and not unfairly prejudicial.

Normally, a named beneficiary of a trust has standing to contest the administration of the trust.  But not always.

An appellate court in Pennsylvania has ruled that a named beneficiary can’t contest the administration of a trust that would not affect her $2400 annuity, but does have standing to contest whether the trust should be split for different purposes.

Two students who claimed that they lost out on college admission because of Rick Singer’s alleged payoffs to get students into colleges and universities as qualified student athletes have seen their cases thrown out by a federal District Court in California.  The Court said that they had not claimed a particularized individual injury and lacked standing to sue.

Two “Lifesharing providers” who serve essentially as foster parents for individuals with intellectual disabilities cannot bring a class action lawsuit for minimum and overtime wages against the social service provider for which they provide services.  A federal District Court in Philadelphia has held that they are independent contractors and not employees entitled to the protections of the federal Fair Labor Standards Act and the Pennsylvania Minimum Wage Law.