Bar Association not an “employer” under ADA

A claim against the Hispanic National Bar Association for violation of the Americans with Disabilities Act has been dismissed by the federal District Court in Washington, D.C. because the Association has less than 15 employees and is therefore not considered an employer under the Act.

Phone solicitor’s 90-month sentence affirmed

The Eleventh Circuit Court of Appeals has affirmed a sentence of 90 months in prison for a telephone solicitor convicted of conspiracy and mail fraud after a nine-day jury trial.  It has rejected the defendant’s claim that the government failed to present sufficient evidence to support his conviction, had introduced evidence materially different from the charges in the indictment, and had improperly considered his lack of remorse during sentencing.

Court Refuses to Expand Scope Of Attorney-Client Privilege

Washington Court says attorney for hospital may not have confidential talks with physician in ER practice

An appellate court in Washington has refused to follow several federal Circuit Courts of Appeals and refused to permit confidential ex parte communications between an attorney representing a defendant hospital and a physician employed by an outside contractor in the operation of the hospital’s emergency room when the hospital has been sued by a patient.  The state Court of Appeals, by a vote of 2-1, has refused to expand the scope of the privilege.

Calculating Public Support Percentage

Section 509(a) sets the rules for qualification as public charities; the rules are significantly different for 509(a)(1) and 509(a)(2)

Charities, especially newly created ones, are frequently confused about their classification under Sections 501(c)(3) and 509(a) of the Tax Code. It's not surprising. The rules are some of the most technical and confusing of all the tax rules affecting charities. This Ready Reference Page includes a chart showing the items of income included and excluded in the calculation of the public support fraction under sections 509(a)(1) and 509(a)(2) and does the calculation of the percentage under each section from a comprehensive example of sources of income.   

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Foundation must pay $1.7 million legal costs for trustees’ squabble

A scholarship foundation caught in the middle of a multi-year squabble between its trustees seeking to oust each other from their positions must pay nearly $1.7 million in legal fees and costs incurred by the trustees during their battle, a federal District Court in Maryland has ruled.  It has held that Maryland state law provides that legal costs are “a necessary part of the cost of administering a trust,” including a successful defense against an effort to remove a trustee from office.

Outpatient surgical center denied real estate tax exemption

An outpatient surgical center owed and operated by a charitable hospital has been denied real estate tax exemption on the ground that it is not a “hospital” within the definition of the statute.  The Pennsylvania Commonwealth Court has reversed a trial court granting exemption to the facility.