A federal District Court in the District of Columbia has dismissed a case challenging the constitutionality of requiring a 501(c)(3) organization of religious nonbelievers to file an annual Form 990 tax information return while not requiring churches to do so also.  

More than ten years after Ruston Louisiana Hospital Company, LLC purchased substantially all of the assets of Lincoln General Hospital from the Lincoln Health System and began operating the hospital on a for-profit basis, the Center for Medicare & Medicaid Services gave Ruston notice that it was being asked to repay more than $700,000 in overpayments of Medicare made to Lincoln before the sale. 

Old White Charities, which operates the Greenbrier Classic golf tournament on the Professional Golfers’ Association tour to raise funds for charitable purposes, ran a promotional contest for the 2015 event to give a cash gift to anyone in the stands at the time a golfer shot a hole-in-one on the 18^th hole.  It engaged an insurance broker to obtain insurance to cover any payout that might be necessary if someone actually shot a hole-in-one.

The Commonwealth Court of Pennsylvania has rejected an attempt by the state’s Attorney General to close down a volunteer fire company that had been prohibited from fighting fires in its community and to force the transfer of its assets to a different company continuing to serve the area.  The Court rejected the AG’s claim that all of the assets of the decertified company were held “in trust” and should be transferred under the cy pres provisions of the state’s Trust Code when it became “impracticable” for it to pursue its mission.

The total number of donor advised funds and total value of their assets continued to grow significantly in 2018, according to the latest annual report by the National Philanthropic Trust.

A private family foundation has been allowed to proceed with a suit to recover more than $1.1 million allegedly misappropriated by the trustee of a family trust that named the foundation as the residuary beneficiary of a woman’s wealth.   A federal District Court in Alabama, applying Florida law, has allowed the Foundation to proceed on a series of theories.