Red Cross volunteer not entitled to workers’ comp

A volunteer “community ambassador” for the American Red Cross in New York is not entitled to workers’ compensation payments after being injured while loading materials into her car, the Appellate Division has affirmed.

The claimant said she was hit in the nose by a hand cart while loading the materials.  She sought workers’ compensation benefits but was denied by a workers’ compensation law judge and the Workers’ Compensation Board.  The Court has affirmed on appeal.

City can’t impose business tax on parent of health system

The City of Allentown, PA, cannot impose a business privilege tax on revenue received by the parent entity of a healthcare system from providing services to its nonprofit affiliates.  A trial court has held that the activity is not engaged in for profit and is therefore not subject to the tax.

The City of Allentown imposes a business privilege tax on any activity “carried on or exercised for gain or profit in the City, including … the sale of merchandise or other tangible personality or the performance of services.” 

Who Is Entitled to Bequest Left to Dissolved Church?

N.J. appellate court affirms trial court decision granting fund to nearby local church, not Presbytery

In December, 2010, Ruth Stumm executed her will, leaving one-eighth of the residue of her estate to the First Presbyterian Church of Wood-Ridge, N.J., “or its successor” to establish an endowment in the name of a local resident. 

In 2015, she was declared mentally incompetent and she died in 2016.  The Wood-Ridge church had dissolved in 2014 and transferred all of its assets to the Presbytery of the Palisades, its legal successor.  Her executor asked the court for “instructions” on the rightful recipient of the residue.

Request for membership list survives motion to dismiss

A timeshare owner’s request to copy the membership list of the timeshare owners’ association has survived the Association’s motion to dismiss.  A trial court in New York has rejected a series of arguments that the owner’s purpose in seeking the names is antithetical to the interests of the organization.