St. Louis Homeless Shelter Files RLUIPA Claim and Requests Preliminary...
Plaintiff, New Life Evangelistic Center, Inc., (“New Life”), an interdenominational Christian Church formed in 1972 by Reverend Larry Rice, recently sued the City of St. Louis, Missouri (the “City”) in...
View ArticleCan an Indiana Chamber of Commerce’s Building Qualify for a Property Tax...
In Greater Portage Chamber of Commerce v. Porter County Assessor, Pet. No. 64-016-10-2-8-00001 (January 2, 2015), the Indiana Board of Tax Review confirmed the denial of a property tax exemption where...
View ArticleCharitable Hospitals: Financial Assistance Policies
The Internal Revenue Service (IRS) has issued the final section 501(r) regulations, implementing the amendments to the Internal Revenue Code under the Affordable Care Act and providing regulatory...
View ArticleSecretary of State Matthew Dunlap Issues Alert to Corporations and Non-Profit...
Numerous Maine corporations have received mailings recently from a business operating under the name Maine Council for Corporations, whose address is usually listed as 126 Western Ave., #338, Augusta,...
View ArticleNon-Profit to Pay $309k for ADA Claim
One would assume that a non-profit organization that provides behavioral, rehabilitative and social support services would be adept at complying with the Americans with Disabilities Act (ADA). But,...
View ArticleNew IRS Revenue Procedure Finalizes Guidance Regarding Correction and...
On March 10, 2015, the Internal Revenue Service (IRS) issued Revenue Procedure 2015-21, which provides guidance regarding correction and disclosure procedures applicable to certain failures by...
View Article2015 Brings Single Audit Changes
On December 26, 2013, the Office of Management and Budget (OMB) published in the Federal Register Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final...
View ArticleOPA Makes It Easier for Tax-Exempt Owners of Real Property To Recertify Tax...
The Office of Property Assessment (OPA) has simplified the process for owners of tax-exempt real estate in Philadelphia to recertify that their properties are, in fact, tax-exempt. The OPA's original...
View ArticlePhiladelphia Reduces Requirements for Certifications for Continued Real...
The Philadelphia Office of Property Assessment (OPA) recently mailed notices to each owner of property listed as tax exempt on the OPA’s records indicating that the owner must file a form to certify...
View ArticleIRS Finalizes Revenue Procedure on 501(r) Corrective Measures
On March 10, 2015, the Internal Revenue Service (IRS) released Revenue Procedure 2015-21 (Revenue Procedure), which will be officially published on March 30, 2015, in Internal Revenue Bulletin 2015-13....
View ArticleTrends, Pitfalls and Opportunities in Celebrity Philanthropy
Athletes and celebrities have a long and storied track record with charitable causes. A celebrity can turn an otherwise unknown cause into a charitable powerhouse simply by lending a high profile name...
View ArticleNonprofit Hospitals Face Additional Regulatory Burdens in Financial...
Roughly 60 percent of hospitals nationwide either have received or are seeking tax-exempt status under the United States Treasury Department (Treasury) and Internal Revenue Service (IRS) rules and...
View ArticleAntitrust “State Action” Exemption: North Carolina State Board of Dental...
On February 25, 2015, the U.S. Supreme Court issued its decision in North Carolina State Board of Dental Examiners v. Federal Trade Commission, holding that a regulatory board made up of market...
View ArticleReprieve Granted to Philadelphia Tax-Exempt Property Owners
In response to an overwhelming outcry from the Philadelphia nonprofit community, the Philadelphia Office of Property Assessment (OPA) has extended to June 1, 2015 the filing deadline for nonprofits to...
View ArticleNFL At Risk Of Losing Non-Profit Status?
A recent proposal by U.S. Congressman Jason Chaffetz, the Chairman of the Committee on Oversight and Government Reform, would eliminate the tax-exemption under Internal Revenue Code section 501(c)(6)...
View ArticleVolunteer Directors and Officers Liable to Facility Creditors
The Third Circuit Court of Appeals recently upheld a trial court’s jury verdict finding the individual board members and officers of a non-profit healthcare facility personally liable to the facility’s...
View ArticleD.C. Federal District Court Dismisses Lawsuit Seeking to Block $13 Billion...
On March 18, the U.S. District Court for the District of Columbia dismissed a lawsuit brought by a non-profit organization challenging the $13 billion global settlement agreement entered by the U.S....
View ArticleFranchising for the Greater Good
Nonprofit organizations and business franchises operate in separate worlds. But sometimes those worlds meet in a way that can be mutually beneficial. When the franchise benefits the mission of the...
View ArticleCorridors Spring 2015 - News for North Carolina Hospitals
In This Issue: - Nonprofit Hospitals Face Additional Regulatory Burdens in Financial Assistance and Debt Collection - Placing Medicare Beneficiaries Into "Observation Status" - Recent Second Circuit...
View ArticleExtension for Philadelphia Nonprofit Property Owners Filing to Maintain Tax...
Nonprofit organization owners of tax-exempt real property located in Philadelphia were required to submit information by March 31, 2015 for their properties to continue to be exempt from tax for 2016....
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