A promotor who operated a timeshare donation program for charitable purposes has been ordered to pay an $8,465,000 penalty for tax fraud.  The federal District Court in Montana has affirmed an Internal Revenue Service penalty for the “bogus tax scheme.”

Directors of a California nonprofit aquatic center who sued other directors for breach of fiduciary duty have been awarded approximately $83,000 in attorneys’ fees when two courts have determined that defendants’ motion to dismiss the claim under the state’s anti-SLAPP statute was frivolous.

The Internal Revenue Service is revising the Form 1024 application for tax exemption (other than 501(c)(3) charitable exemption) to require electronic filing as part of its “ongoing effort to improve service for the tax-exempt community.”  The Service says it will provide a transition period during which the current paper submission will also be accepted.