How the Rise in Undercover Investigations is Changing the Law
A Moment of Simple Justice - A Prosecutor's Duty
Uncovering Factory Farming - The Effects of Ag Gag Laws
A Moment of Simple Justice - Undercover Lover
Trial by Jury: Why It Matters in a Democratic Society
Waldman: Stop Immunizing Websites That Allow Harassment
Busy Days For Voting Rights Advocates, Thanks to SCOTUS
A Moment of Simple Justice - Snitching Ain't Easy
Fighting for Education Rights: Equal Justice for Pregnant and Parenting Students
Combining Arms for Justice-Involved Veterans
A Moment of Simple Justice - Cameras on Cops
A Moment of Simple Justice - Ferguson
A Moment of Simple Justice - Revenge Porn
Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
SOX Whistleblower Protections Extend to Private Companies: Critical Steps to Take Now
A More Perfect Union: Why Punish Russia for Crimea?
Jail Time for Revenge Porn Offenses?
End Game in the Fight Over Same Sex Marriage?
Is Punishment Dead in America?
Bill on Bankruptcy: Detroit Falls Short on Good-Faith Test
Thorny Exemption Issue Discussed -
Limited Liability Company X owns property in the Town of Windham which it leases to Corporation Y. Both entities are tax exempt under the Internal Revenue Code. Both entities...more
In the closing days of its January term, a unanimous Illinois Supreme Court upheld the constitutionality of a “bed tax” on Illinois nursing homes, reversing the Circuit Court’s judgment that the tax violates the state...more
Pennsylvania charities that rely on exemptions from real property tax and sales and use tax may have good reason to be concerned. A recently released special report prepared by the Pennsylvania Auditor General quantifying...more
Experience over the last couple decades teaches that religious institutions face as much or perhaps more liability than secular organizations and, therefore, need to take risk management seriously. From operating their own...more
This SALT Alert summarizes the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes, as well as several updates on...more
In November 2013, the U.S. District Court for the Western District of Wisconsin declared unconstitutional Section 107(2) of the Internal Revenue Code, which excludes from gross income rental allowances paid to ministers as...more
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
Are you part of a church or religious organization in Nevada? If so, the subject of how ?far, or even whether the church can become involved in political activity may have crossed your ?mind. As we head into the Fall 2014...more
In this issue:
- Not-for-Profit Spotlight
- Giving to Religion Trending Downward for a Decade
- What You Can Learn from Giving 2014
- Is the Front Door Closing on the Parsonage...more
The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village continuing care retirement community (CCRC) in Glen Carbon. A CCRC provides...more
The Western District of Wisconsin recently issued a decision that makes the parsonage exemption unconstitutional as a violation of the Establishment Clause of the US Constitution.
This ruling is controversial and hotly...more
In late January, County Executive Richard Fitzgerald announced that thousands of tax-exempt properties in the county will have their exemptions reviewed in 2013. According to Fitzgerald, each owner of tax-exempt property...more
The usefulness of the objective Charitable Exemption Standards set out in Act 55 of 1997, the Purely Public Charity Act, seems to have been further undermined by a recent Commonwealth Court decision. As discussed in our May...more
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
On June 22, only days before the Supreme Court is expected to rule on the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”), the Treasury Department released proposed regulations under Internal...more
A county assessor erred when it valued the mobilehome spaces in a mobilehome park, underlying a mobilehome, by subtracting the value of the mobilehome from the purchase price of the mobilehome, as established by a valuation...more
In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (“Mesivtah”), held that a property owner seeking an...more
For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult.
The Pennsylvania Supreme Court has ruled that the statute intended to clarify the...more
On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more
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