The Tax Court has refused to reconsider a case in which it denied a charitable contribution deduction for a developer who granted a conservation easement on 125 acres next to a proposed residential development.  The Court had said that no deduction was available when the donor expected to obtain a benefit in the enhancement of the value of adjacent property.  (See Nonprofit Issues^®, Vol. XXVIII, No. 2)

Donor advised funds grew significantly in 2017 in number of funds, total assets, contributions received, and grants made, according to the 12^th annual Donor Advised Fund Report issued recently by the National Philanthropic Trust.  For the eighth consecutive year there was growth “in all key metrics,” the report said, making donor advised funds “the fastest-growing vehicle in philanthropy.” 

An appellate court in Kentucky has affirmed a trial court decision dismissing age discrimination claims brought by 18 employees who were dismissed in a reorganization and restructuring. 

How much does it cost in legal fees and expenses to prosecute a case to the U.S. Supreme Court?

A trial court judge in New York City has rejected a motion to dismiss the Attorney General’s suit against President Donald J.

A federal District Court in Wisconsin has removed two trustees of a charitable trust formed as a “supporting organization” to the Minneapolis Jewish Federation after a long dispute between the two organizations.  It has found that the trustees breached their fiduciary duty to the Federation and viewed the Trust merely as a vehicle for the family’s own charitable interests while receiving the tax benefits of a supporting organization.  (See Ready Reference Page: “S