Nathan A. Adams IV

Nathan A. Adams IV

Holland & Knight LLP

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Avoiding and Defending Florida License Tax Audits

Florida hotels and restaurants are facing license tax audits, assessments and penalties in increasing numbers. A "license" is statutorily defined as the granting of a privilege to use or occupy a building or real property....more

9/9/2014 - Audits Corporate Taxes Hotels Licenses Resorts & Restaurants Restaurant Industry

Religious Institutions: August 2014

If the Internal Revenue Service (IRS) had a moratorium on enforcing §501(c)(3) electioneering restrictions against churches and religious organizations, the IRS states that it has been lifted incident to the settlement and...more

8/7/2014 - 501(c)(3) Audits Charitable Donations Churches Electioneering ERISA Healthcare Providers IRS Religious Institutions Retirement Plan Settlement Tax Exempt Entities

Religious Institutions Update

The U.S. Supreme Court ruled in Burwell v. Hobby Lobby Stores, Inc. that an existing contraceptive coverage mandate violates the Religious Freedom Restoration Act statute that applies to for-profit closely held corporations...more

7/17/2014 - Affordable Care Act Burwell v Hobby Lobby Closely Held Businesses Contraceptive Coverage Mandate Contraceptives Employer Mandates Hobby Lobby Religious Exemption Religious Freedom Restoration Act SCOTUS

Religious Institutions Update - Lex Est Sanctio Sancta

"Church plans" are pension plans (including defined benefit or defined contribution plans) exempt (without an irrevocable election) from many of the legal requirements of the Employee Retirement Income Security Act (ERISA)...more

6/3/2014 - Affordable Care Act Breach of Contract Churches Defined Benefit Plans Defined Contribution Plans Equal Protection ERISA Exemptions FICA Taxes Form 5500 IRS Non-Profits Pensions Prayer Public Meetings Religious Institutions RLUIPA Title VII Unemployment Benefits

Religious Institutions Update - April 2014

Does a closely held for-profit corporation have a constitutionally or statutorily protected right to exercise religion under the Free Exercise Clause or the Religious Freedom Restoration Act of 1993 (RFRA)? The U.S. Supreme...more

4/7/2014 - Freedom of Religion Hobby Lobby Religion Religious Institutions RFRA

Religious Institutions - March 2014

Under state and federal law, "whistleblowers" are a protected class and a broader category of persons than intuitively you might guess. When we imagine the quintessential whistleblower, the individual is usually someone who...more

3/11/2014 - Affordable Care Act Contraceptive Coverage Mandate First Amendment Healthcare Libel Libel Per Se Religion Religious Institutions Whistleblowers

Religious Institutions - February 2014

Who owns the "church?" For most, this is an odd question. As children, many of us folded our hands and repeated a rhyme: "Here is the church. Here is the steeple. Open the doors and see the people." Nevertheless, for well...more

2/6/2014 - Establishment Clause Religious Institutions

Religious Institutions Update - January 2014

On the heels of controversy surrounding the Internal Revenue Service's treatment of conservative groups applying for tax-exempt status, the Treasury Department is accepting comments on proposed regulations that will...more

1/3/2014 - 501(c)(5) 501(c)(6) Exempt Organizations Religious Institutions Tax Exemptions U.S. Treasury

Religious Institutions Update - December 2013

A federal district court has ruled unconstitutional one of the most important tax benefits available to ministers: the minister's housing allowance. A summary of the case follows. The ruling threatens to have a dramatic...more

12/3/2013 - Affordable Care Act Clergy Members Contraceptive Coverage Mandate Contraceptives Deductions Exemptions Healthcare Hobby Lobby Religion Religious Institutions RFRA

Religious Institutions Update - November 2013

Diminished donations have led many faith-based organizations to become more creative about increasing revenue. Sometimes these organizations look beyond ordinary ministry functions to supplement income with unrelated...more

11/7/2013 - Arbitration Contraceptive Coverage Mandate Mandatory Arbitration Clauses Religion Religious Institutions Religious Schools Wrongful Death

Religious Institutions Update: October 2013

The legitimacy of political speech from the pulpit is much debated. Some contend that religious institutions should be silent, because of separation of church and state or the inaccessibility of divine inspiration to...more

10/3/2013 - Affordable Care Act Articles of Incorporation Catholic Church Contraceptive Coverage Mandate Defamation Healthcare Jurisdiction Political Expression Property Tax Religious Institutions RFRA RLUIPA Sexual Abuse

Religious Institutions Update: August/September 2013

On August 2, 2013, the White House's Office of Management and Budget issued a memorandum instructing federal agencies to take steps to carry out President Obama's executive order (E.O. 13559 (Nov. 17, 2010)) adopting several...more

9/4/2013 - Affordable Care Act Contraceptive Coverage Mandate Electioneering Employer Mandates Executive Orders Federal Funding Free Exercise Freedom of Religion IRS Non-Enforcement Religious Discrimination Religious Institutions Retaliation

Religious Institutions Update - July 2013

Have you ever wondered how the United States Constitution came to incorporate "free exercise of religion" in the First Amendment? James Madison wrote the initial draft of the Bill of Rights. He and other Federalists initially...more

7/10/2013 - Contraceptive Coverage Mandate Equal Protection First Amendment Free Exercise Freedom of Religion Hobby Lobby Indemnification Legal History Religion Religious Discrimination Religious Institutions

Supreme Court Rules that Lower Courts Failed to Apply Rigorous Enough Scrutiny to Racial Classification in Higher Education...

In a 7-1 opinion, the United States Supreme Court concluded in Fisher v. Univ. of Texas, No. 11-345 (June 24, 2013) that lower courts had failed to apply a rigorous enough scrutiny to the University of Texas' use of racial...more

6/27/2013 - Affirmative Action College Admissions Diversity Equal Protection Fisher v University of Texas SCOTUS Strict Scrutiny Standard Universities

Religious Institutions: June 2013

Do you know a "place of public accommodation" when you see it? Federal, state and sometimes local laws entitle persons to the full and equal employment of the goods, services, facilities, privileges, advantages and...more

6/6/2013 - Affordable Care Act Clergy Members Contraceptive Coverage Mandate Discrimination Due Process Establishment Clause Public Accommodation Public Schools Religious Institutions Religious Schools RLUIPA Settlement Subject Matter Jurisdiction Vaccinations

Religious Institutions Update: May 2013

Intellectual property is a legal construct referring to creations of the mind for which exclusive rights are recognized. Common types include copyrights, trademarks, patents, industrial design rights, trade dress and,...more

5/29/2013 - Charitable Deductions Contraceptive Coverage Mandate Due Process First Amendment Free Speech Non-Profits Religious Institutions

Religious Institutions Update: April 2013

Implementation of the Patient Protection and Affordable Care Act (PPACA) is in full swing. The law requires non-exempt religious organizations with fewer than 50 full-time employees to determine whether they are a large...more

4/8/2013 - Affordable Care Act Closely Held Businesses Collective Bargaining Contraceptive Coverage Mandate Establishment Clause Free Exercise Full-Time Employees Healthcare Part-Time Employees Religious Institutions TRO

Religious Institutions Update: March 2013

In this Issue: - Key Cases - Court Upholds Permitting, Licensing and Zoning Regulation of Spiritual Counselors - Non-Liturgical Navy Chaplains Denied Injunctive Relief for Statistical Imbalance in...more

3/21/2013 - Affordable Care Act Catholic Church Contraceptive Coverage Mandate Establishment Clause IRS Licenses Local Ordinance Permits Religious Institutions Religious Schools Tax Exemptions Unjust Enrichment

Religious Institutions Update: January 2013

In 2000, Congress enacted the Religious Land Use and Institutionalized Persons Act, 42 U.S.C. §2000cc et seq. (RLUIPA), in recognition that "new, small, or unfamiliar churches in particular, are frequently discriminated...more

1/4/2013 - Boy Scouts Churches Contraceptive Coverage Mandate Discrimination Divorce Equal Protection Establishment Clause Exemptions Permits Religion Religious Discrimination Religious Institutions RLUIPA Trademarks

U.S. District Court Enjoins Contraceptive Coverage Mandate Applied to For-Profit Religious Publishing Company

On November 16, 2102, in Tyndale House Publishers, Inc. v. Sebelius, No. 12-1635 (D. D.C. Nov. 16, 2012), the U.S. District Court for the District of Columbia granted a preliminary injunction to a closely held, for-profit...more

11/19/2012 - Affordable Care Act Contraceptive Coverage Mandate Establishment Clause First Amendment Free Exercise Healthcare Religion RFRA Tyndale House Publishers

Religious Institutions: October 2012 Update

Most secular and religious corporations have adopted electronic communication policies which state that employees have no privacy interest in their emails and Internet usage. Typically, the policies indicate that the...more

10/5/2012 - Catholic Diocese ECPA Establishment Clause Religious Institutions Respondeat Superior RLUIPA Sexual Abuse

New EEOC Guidance Prompts Reevaluation Of Criminal Screening Policies

Just when most churches have made criminal background screening standard to avoid harm to children, the elderly, and other vulnerable persons and liability, the federal government has issued guidance reminding employers that,...more

10/1/2012 - Criminal Background Checks Discrimination EEOC Hiring & Firing Title VII

Selling Florida's Public Hospitals: What Gov. Rick Scott's New Plan Means For The Industry

For many years, Florida resisted the trend toward national hospital privatization, but there is a new sheriff in town. By Dec. 31, 2012, all governing boards of Florida public hospitals must have commenced a five-month...more

9/12/2012 - National Hospital Privatization

Religious Institutions: September 2012 Update

A corporation is an artificial or fictional person, ordinarily distinct from both its individual members or shareholders and its subsidiaries and affiliates, even when owned by just one person. A key reason many organizations...more

9/7/2012 - ADA Alter Ego First Amendment Property Tax Religious Institutions RFRA State Secrets Privilege Tax Exemptions

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