Donor denied state tax deduction without acknowledgment from charity

A donor who claims to have given more than $23,000 to the Open Door Community Church in Oregon has been denied a state tax charitable contribution deduction because he failed to provide a “contemporaneous written acknowledgement from the receiving organization stating that no goods or services were received in exchange for the contribution.”

Volunteer loses claims against nonprofit center

A volunteer who had frequent disputes with the director of a community center in Quilcene, WA about her authority and role in the center’s activities has seen her multi-count suit against the Center and several other defendants completely thrown out by a federal District Court.

Municipal charges to support nonprofit event are unconstitutional

A local municipal ordinance requiring a charitable organization to pay for public support of a substantial fundraising event has been ruled unconstitutional on its face and as applied by a federal District Court in Pennsylvania.  The Court, which had previously ruled on a motion for summary judgment that the ordinance was unconstitutional on its face, has now ruled that it is also unconstitutional as applied to the situation under review.

Court Rejects Claim Against Member of NAACP

Court says organization did not show that suspended member had accepted group’s Constitution

The Constitution of the National Association for the Advancement of Colored People includes a provision providing that a member who sues the Association with respect to internal matters of the Association shall indemnify the Association and its officers and directors against all costs in defending the Association, without regard to the outcome of such litigation.  It provides that the group’s claim shall be brought in Baltimore, MD.

Black Rights Group May Sue For Revocation, Denial of Grants

Court of Appeals says nonprofit has claims for violation of First and 14th Amendments

The 11th Circuit Court of Appeals has reversed a trial court decision and allowed a black rights nonprofit to sue for violation of the First and 14th Amendments when Pinellas County revoked an authorized grant and denied a second grant of Covid-relief funds.  It has found that the African People’s Education and Defense Fund (“APEDF”) has alleged sufficient facts to survive a motion to dismiss.

PA charity need not prove every parcel qualifies for exemption

A Pennsylvania charity seeking real estate tax exemption for a multi-parcel facility does not need to show that the activity on each parcel of the facility would separately meet the five-part test for charitable use, the Commonwealth Court has recently affirmed.  If the organization itself meets the definition of an institution of purely public charity eligible for exemption, it merely has to show that the parcel is actually and regularly used for the purposes of the organization.

Charitable immunity doesn’t cover contempt charges

Massachusetts’ charitable immunity law that immunizes charities against tort liability in excess of $20,000 does not protect a charity from having to pay a plaintiffs’ legal fees to enforce a civil contempt citation when the defendants failed to comply with court orders, the Supreme Judicial Court of Massachusetts has ruled.