What Every Prospective Nonprofit Board Member Needs to Know
You have been asked to serve on the board of a nonprofit organization. Should you accept? Prospective board members should carefully consider an invitation to join a board. Before accepting, a...
View ArticleIndiana Tax Court rejects property tax exemption for Homeowners’ Association...
A Hoosier Homeowners’ Association was denied a property tax exemption because it failed to show that it was established for the purpose of retaining and preserving its land and water for their natural...
View ArticleNew IRS guidance for certain entities benefitting from tax-exempt bond...
The IRS has released guidance in three areas of interest to entities that benefit from tax-exempt bond financings, particularly hospitals and educational institutions....By: Ballard Spahr LLP
View ArticleCitizens United and the Surge of Political Non-Profits
It has been five years since the U.S. Supreme Court decided Citizens United v. FEC. When the Supreme Court first decided the case, which allows individuals, corporations and special interest groups to...
View ArticleNinth Circuit and Massachusetts Superior Court Release Important Antitrust...
The Ninth Circuit Court of Appeals and a Massachusetts Superior Court each recently released decisions dealing with alleged violations of antitrust prohibitions that implicate a number of important...
View ArticlePhiladelphia Nonprofit Property Owners Must Submit Forms by March 31 to...
Nonprofit organization owners of tax-exempt real estate located in Philadelphia have been receiving letters from the Philadelphia Office of Property Assessment (OPA) concerning forms they must file to...
View ArticleDoes the trustee who socially invests entrusted funds breach his/her/its...
On February 8, 2015, The University of California Student Association [which purports to represent all 240,000 students enrolled in the UC system’s 10 campuses] passed [9-1-5] the following resolution,...
View ArticleELEC Lobbying Deadlines Approach
On Monday, February 16, 2015, businesses, non-profits and special interest groups that paid more than $2,500 in 2014 to make lobbying communications to New Jersey State government officials, directly...
View ArticleGrants Available for Specialty Crops – March 26 Deadline
In early February 2015, a spokesperson for the Michigan Department of Agricultural and Rural Development (MDARD) announced the availability of a series of grants for Michigan specialty crop growers....
View ArticleCharities and Gambling
Most gambling is illegal in Virginia. Seeking creative means to raise money for laudable purposes, legitimate Virginia charities sometimes venture into dangerous waters in the belief that their...
View ArticleNuns, Firefighters and Title VII: Are Volunteers Eligible for Protection?
Volunteerism is a staple of American life. According to the Corporation for National and Community Service, 62.6 million Americans volunteered nearly 7.7 million hours in 2013, adding up to an...
View ArticleCongressional Proposals for Nonprofit Tax Breaks and Extenders
In February, the House of Representatives passed several tax bills and the Senate Finance Committee approved several tax bills that, if ultimately enacted, would impact tax-exempt organizations....By:...
View ArticleReligious Institutions Update: March 2015
Several interrelated legal developments make it more important than ever for religious institutions intending to qualify for exemptions to generally applicable laws to do the hard work before...
View ArticleFederal Appellate Court Ruling Sounds the Liability Alarm for Officers and...
Last month, the United States Court of Appeals for the Third Circuit issued an important, 28-page opinion that confirmed a jury verdict, holding former officers and directors of a not-for-profit health...
View ArticleDirectors of Nonprofit Held Financially Liable for Relying on Incompetent...
In a striking decision earlier this year, the 3rd Circuit Court of Appeals affirmed a jury’s findings of liability for breach of fiduciary duties and ‘deepening insolvency,’ and the award of $2.25...
View Article[Video] A Moment of Simple Justice - The ABA's Priorities
Mar. 9, 2015 (Mimesis Law) -- Is the American Bar Association doing harm to young lawyers by focusing on access to justice issues? Scott wonders if the ABA even cares....By: Mimesis Law
View ArticleFrench Supreme Court Specifies Requirements for Health Care Companies Under...
Law no. 2011-2012 of 29 December 2011, also known as the French Sunshine Act, introduced into French law disclosure obligations imposed on health care companies (HCC). The French Medical Board and a...
View ArticleWhat Should Your Church Know about Social Security?
Social Security and Medicare taxes are collected under the Federal Insurance Contributions Act (FICA) and the Self-Employment Contributions Act (SECA). Many people refer to contributions to Social...
View ArticleCharitable Hospital Organizations and the Affordable Care Act
The IRS has issued final regulations providing guidance on certain complex requirements imposed on charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010....
View ArticleIRS Lessens Reporting Burden on Charitable Hospitals
This week, the IRS issued new guidance for charitable hospitals that are required to disclose the failure to meet the requirements imposed by the Affordable Care Act. This new guidance is meant to...
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