Amazon Smiles May Reject Alleged Hate Group

Court says religious group did not prove defamation or discrimination on the basis of religion

An alleged hate group may be rejected from the Amazon Smiles donation to charity program, the 11th Circuit Court of Appeals has held.  The Court has affirmed the District Court decision holding that the Southern Poverty Law Center did not defame the group and that Amazon did not discriminate on the basis of religion.

Defamation plaintiff lacks standing to contest charity’s exemption

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judgment that the SPLC misused its charitable exempt status, the Fourth Circuit Court of Appeals has affirmed in an unpublished opinion.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.”

Senior home denied tax exemption

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.”

Release fails to protect city from sinkhole liability

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.

Supreme Court Says California Cannot Require Filing of Schedule B

Court says requirement violates First Amendment right to freedom of association of donors

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.