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The 2014 legislative short session adjourned on August 20, 2014. The General Assembly passed several bills affecting alcoholic beverages in North Carolina. Significant provisions of those bills are summarized below....more
In a recent Illinois Appellate Court decision, the Court held that a public body was in violation of the Freedom of Information Act (FOIA) where the public body initially willfully ignored its obligation to respond to a FOIA...more
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
We reported back in April that the Court of Appeals restricted the use of bond expenditures in the case Taxpayers for Accountable School Bond Spending v. San Diego Unified School Dist. (---Cal.Rptr.3d---, Cal.App. 4 Dist.,...more
A superior court required a county to include in its calculation of a school district’s property tax allocation base the property tax revenue that the school district actually received from local Educational Revenue...more
A school district board placed a large bond measure on the city ballot to fund projects at multiple schools in the district, including a project to erect stadium lighting at a high school. ...more
The Fourth District Court of Appeal recently upheld a challenge to a school district’s spending voter-approved bond proceeds for field lighting at a high school stadium because the ballot proposition did not specifically list...more
A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more
The Illinois state educational funding statute survived a constitutional challenge last week when the Illinois Supreme Court, in a unanimous opinion by Justice Robert R. Thomas, affirmed an Appellate Court decision dismissing...more
Our reports on the oral arguments of the Illinois Supreme Court's September term continue with Carr v. Koch. In Carr, the taxpayer plaintiffs are challenging Circuit Court and Appellate Court decisions that they lacked...more
UPDATED THROUGH SEPTEMBER 4, 2012
Legislation – State University System. Do the statutes and provisions of the General Appropriations Act that restrict state universities’ expenditure or tuition and fees and condition...more
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