FMLA retaliation claim requires only some motivation by employer
A employee claiming that she was fired in retaliation for taking family medical leave has to prove only that retaliation was a motivating factor in the decision, not that she would not have been terminated “but for” the retaliation, the second Circuit Court of Appeals has ruled. It has reversed a trial court jury trial where the court instructed the jury that it could find for the employee only if it found that she would not have been fired but for the retaliation.
Employee may proceed with FMLA retaliation, ADA claims
An employee of a nonprofit continuing care community has been allowed to proceed with claims for retaliation for seeking family medical leave and disability discrimination. A federal District Court in Pennsylvania has denied the employer’s motion to dismiss.
Donors denied deduction for $145,000 in clothing and furniture
The donors claimed $145,250 in charitable contribution deductions for gifts of clothing and household goods to Goodwill Industries in 2011. They allegedly gave (among other things) 1040 items of boys’ clothing, 811 items of girls’ clothing, 658 items of men’s clothing, and 945 items of women’s clothing, plus 115 chairs, 36 lamps, 22 bookshelves, 20 desks, 20 chests of drawers, 16 bedframes, 14 filing cabinets, and 3153 books.
Ping pong club not exempt from real estate tax
A 501(c)(3) ping pong club is not exempt from real estate tax as a charitable organization, a Magistrate of the Oregon Tax Court, has ruled. He has held that the club did not meet the state’s definition of a charity.
Diocese Denied Bequest When Church School Had Closed
Divided NY Court says donor had intended a specific gift and did not show general charitable intent to invoke cy pres
An appellate court in New York has affirmed a Surrogate Court decision that a donor making a charitable bequest from her living trust intended to benefit a specific Catholic school that had been closed for several years and did not show a general charitable intent which would justify invoking the cy pres doctrine to divert the gift to the Catholic Diocese. The Court, by a vote of 4-1, has affirmed a Surrogate Court decision dividing the gift between two other residuary beneficiaries of the trust.
$33 million deduction lost for failure to report basis
The failure to list the cost basis of a remainder interest in real estate on the Form 8283 claiming a charitable contribution deduction has caused the Tax Court to disallow entirely a claimed deduction of more than $33 million. The Court has strictly interpreted the substantiation requirements without directly having to challenge the valuation.