Current Edition
May 16-June 15, 2011
Last Issue:
April 16-May 15, 2011

Foundations’ Assets Not Available
For Hospitals’ Creditors in Bankruptcy
Right to give to hospitals does not mean
foundations are required to give to hospitals
Full Article (free)

Charter School Must Indemnify
Sponsor and State in Suit by ACLU
Contract requires defense and hold harmless
when school is sued for establishing Islamic religion
Free Preview | Full Article

Church Retreat’s Release
Precludes Suit by Guest
Court says language is clear and comprehensive
and sufficient to protect vendor on premises
Free Preview | Full Article

Nonprofit Law You Want to Know

  • Solicit contributions before receiving IRS exemption letter?
  • If our donors are “snow birds” who move to warm states during the winter, do we have to register in those states to solicit them there?
  • Is the state registration fee based on the amount raised within the specific state or the total contributions received nationally?
  • Do we have to register each time we start a campaign?
  • You say we can be prosecuted for false statements on our Form 990. Isn’t that the responsibility of the accounting firm that prepares it?
    Full Article

Issues Notes
Recorded webinars available in bookstore
Talk with the Editor, July 20

To the Point
Our recreational softball league began with an election but since then the board has become secretive.  Recently we have heard that they are using League funds for food and alcohol purchases, amended by-laws that we as members have never seen, appointed themselves for three-year terms and will be appointing two persons to fill vacancies.  My questions are: 1. Are financials required to be made public in a 501(c)(3)? 2. Can they fix the board positions? 3. Can they appoint directors? 4. Can League funds be used for food and alcohol?
Answer

Lessons from Litigation  Full Article

United Way service not basis for recusal
May feds rely on volunteer protection act defense?
Client not entitled to agency’s UIM coverage

Tax Matters Full Article

No fair value deduction for gift in art scheme
Deduction denied for gift of house

Employment Law Full Article

Unemployment comp not denied for taking soda
Accountant denied equal pay, retaliation claims
Whistleblower may bring retaliation case

Say That Again


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