Supreme Court Extends ‘Ministerial Exception’ To Cover More Teachers at Religious Schools
Court says 9th Circuit improperly treated prior criteria as checklist to determine whether courts could hear claims of discrimination
The U.S. Supreme Court has extended the scope of the “ministerial exception” that prohibits courts from hearing claims of employment discrimination brought by teachers at religious schools. It has reversed and remanded two separate cases from the 9th Circuit, in which the Court of Appeals had reversed trial court summary judgments in favor of the schools and held that the teachers did not meet the criteria for being a “minister” previously established by the Court.
Bankrupt business eligible for PPP loan
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.
Conservation easement over golf course eligible for deduction
A conservation easement over land including a private golf course qualifies for a charitable contribution, the 11th 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.”
Deputy AG May Testify as Expert In Criminal Trial of Nonprofit Exec
Court says testimony helped jury understand the concept of fiduciary duty and contextualize facts
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.
Named beneficiary may not contest administration of trust
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.