Employee wins punitive damages for failure to accommodate
A former employee of a nonprofit family healthcare system has won damages of more than $2.7 million, including punitive damages of $1.8 million, for the former employer’s failure to accommodate her injury to continue her employment. An appellate court in California has affirmed a trial court decision in litigation stemming from an injury that occurred in 2012.
City may not impose “business privilege tax” on charity
The City of Allentown, PA, may not impose a “business privilege tax” on the income of a charitable corporation providing services to three operating charitable subsidiaries, an appellate court has ruled. The Commonwealth Court of Pennsylvania has affirmed a trial court decision denying the City’s effort to collect more than $788,000 in taxes for the tax years 2012 through 2016. (See Nonprofit Issues®, Vol. XXIX, No. 5)
Corporate stock is largest type of noncash gifts
Gifts of corporate stock to charities totaled more than $38.6 billion and comprised more than half of all noncash charitable gifts reported on individuals’ tax returns for 2018, the IRS has reported.