New Jersey has had a tortured history with the judicially created doctrine of charitable immunity.

According to the state Supreme Court, the state Supreme Court, like courts or legislatures of most states in the country, rejected the theory of charitable immunity, which holds that people who give to charitable organizations should not have those funds diverted to pay for judgments for people injured by the organization.  The Supreme Court reversed its prior acceptance of charitable immunity in a series of cases in 1958 and abolished the rule for the state.

Shane and Victoria McCartney, relative newcomers to the town of Welcome, MN, decided to participate in a program called “Going Hog-Wild in Martin County.” The program distributes dozens of artistically painted cement pigs throughout the county as a promotion of Martin County.  The county is the largest hog producing county in the state and the sixth largest hog producer in the country.

When the national ALS Association sought to eliminate its chapter structure and cause each of the regional chapters to merge with the national Association in 2021, most of the local chapters agreed.  The local chapter in San Diego agreed to transfer to transfer its assets of $2.7 million to the Association in return for the Association’s assuming responsibility for its obligations.  But before the merger was completed, the Chapter began to feel that the representations made by the Association were not correct and ultimately decided not to go through with the merger.  The Chap

The Blue Grass Community Foundation in Lexington, KY entered into an agreement with an individual donor in 2002 to create a permanent endowment affiliate known as the Magoffin County Community Foundation for funds to support charities in the county.  The agreement permitted the affiliate to establish a board and to invest its funds with Blue Grass funds for the standard management fees imposed by Blue Grass.

Two separate federal District Courts have vacated President Trump’s Executive Order attempting to limit the number and type of public service employers for which service would qualify for educational loan forgiveness.  The opinions issued on June 30 prevented the Executive Order, which was supposed to take effect on July 1, from taking effect nationwide.

Noncash charitable contributions have dropped significantly for the last two years, the IRS has reported in a new Statistics of Income report recently.