MD Court enjoins suspension of LGBTQI+ grants
A federal District Court in Maryland (Lydia Kay Griggsby) has issued a preliminary injunction prohibiting the National Institutes of Health and other governmental agencies from terminating and suspending research programs dealing with LGBTQI+ issues. It has found that the plaintiffs have shown a likelihood of success on their claims that the actions, taken pursuant to President Trump’s first day Executive Orders to eliminate programs dealing with diversity, equity, and inclusion or “gender ideology,” are illegal. The Court found that the plaintiffs are likely to succeed on their
Childcare center owned and operated by for-profit LLCs is exempt
Real estate owned and operated by for-profit limited liability companies for the provision of a licensed childcare program is exempt from real estate tax, the Minnesota Tax Court has held. Nonprofit ownership or operation is not required for exemption of “seminaries of learning” under state law, it said.
Homemade substantiation fails to justify charitable deduction
A donor who prepared his own documentation to substantiate his noncash charitable contributions has lost his claims for deduction because the documents did not meet the statutory and regulatory requirements for substantiation.
Nonprofits can’t sue based on their “aesthetic” injury
Because Illinois does not recognize “aesthetic” injury as a basis for standing, the Humane Farm Association and others lack standing to challenge a zoning decision to permit “Mexican Rodeos” in Boone County, an appellate court in Illinois has affirmed.
Only 20.9% of PA nonprofits file new annual report on time
Only 20.9% of the Pennsylvania nonprofit corporations that are listed as “active” on the Department of State’s list of organizations have filed the newly required annual report, according to statistics released by the Department.
As of September 4, 41,655 out of 199,124 listed nonprofit corporations had filed the report due by July 1. The percentage was significantly higher than the 12.1% of active business corporations that had filed. Limited liability company reports, including nonprofit LLCs, are due by October 1.
Gifts of Valuable Art to Charity Face a Variety of Hurdles
Congress has increased requirements for qualified appraisals; the IRS has developed a stringent process of review of valuation
Donors of gifts of art to charities have been able to claim a charitable contribution deduction since The Revenue Act of 1917, the first significant tax bill passed by Congress after ratification of the 16th Amendment authorizing an income tax. The value of the deduction for taxpayers fluctuated from time to time for more than half a century thereafter, with no special processing and generally in line with the value of deductions for other types of gifts.
There seemed to be a general consensus within Congress and the general public that charitable contribution deductions helped support charities do things that the government would not or could not do. Some critics argued that the deductions incentivized the “looting of antiquities” by allowing individuals to import, or maybe steal, antiquities from abroad at relatively little or no cost and make their money by giving the items to museums and taking a deduction based on a very generous valuation of the items. The criticism seemed to have little impact on the system.
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Congregants of church lack standing to sue on its behalf
Congregants of a church who have power to vote on hiring a new pastor, but not the power to vote for new directors for the board, are not legal members of the corporation and have no standing under the California Nonprofit Religious Corporation Law to sue on its behalf, an appellate court has ruled. It has affirmed dismissal of a claim by congregants who sought to stop a new pastor from disaffiliating the church from its parent organization.