The Illinois Supreme Court has upheld a statute setting requirements for charitable tax exemption for nonprofit hospitals.  The law was recently passed by the state legislature to require charitable hospitals to provide qualifying services or activities that equal or exceed in value of the hospital’s tax liability each year.

The Illinois Supreme Court has upheld a statute setting requirements for charitable tax exemption for nonprofit hospitals.  The law was recently passed by the state legislature to require charitable hospitals to provide qualifying services or activities that equal or exceed in value of the hospital’s tax liability each year.

The Ninth Circuit Court of Appeals has reversed two District Court decisions enjoining the state of California from requiring submission of the Form 990 Schedule B list of major donors in order to solicit charitable contributions within the state.  It has joined the Second Circuit Court of Appeals that recently held that a similar requirement in New York is constitutional and enforceable.  (See Nonprofit Issues^®, Vol. XXVIII, No. 1)

An appellate court in New York has affirmed a decision of the Unemployment Insurance Appeal Board that the communications manager and a bookkeeper for the state Sheriffs’ Association, a nonprofit trade association, are employees for whom additional unemployment compensation insurance contributions are required.

The Court said the test for employment status was whether the alleged employer “exercises control over the results produced … or the means used to achieve the results.”