Congress moves to repeal “parking tax”
Congress has moved to repeal the unpopular “parking tax” imposed on fringe benefits like free parking provided by tax exempt organizations in the 2017 Tax Act. (See Ready Reference Page: “Tax Bill Not Good for Nonprofits”)
Senior center aide not covered by FLSA
A maintenance worker employed by a nonprofit adult day-care center is not entitled to coverage of the Fair Labor Standards Act when he fails to prove that the center is an enterprise engaged in commerce or that he is individually engaged in commerce. A federal District Court in Illinois has dismissed the plaintiff’s claim for overtime wages.
Are Paintings Given for “Permanent Home” At College Considered Part of Endowment?
Court says common law doctrine of cy pres, UPMIFA are not relevant to the decision
Hotel magnate Eugene Eppley commissioned renowned American artist Grant Wood to paint a mural for the Hotel Montrose in Cedar Rapids, IA, in 1932. When the hotel was sold in 1957, Eppley had the mural, known as “The Fruits of Iowa,” taken down and separated into seven separate panels. He “loaned” the paintings to Coe College, where they remained on display for nearly 20 years.