Nonprofits Constitutional Law

Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
News & Analysis as of

IL Supreme Court Avoids Ruling on Constitutionality of Hospital Exemption

The Illinois Supreme Court has issued an opinion in Carle Foundation v. Cunningham Township, the case involving the constitutionality of the statute granting hospitals a special property tax exemption. In remanding this case...more

United States Supreme Court Upholds Campaign Ad Disclosure Requirement

In its recent four-word decision (“The judgment is affirmed.”) Independence Institute v. Federal Election Commission, the U.S. Supreme Court upheld a campaign finance law requirement that donors backing certain campaign ads...more

Is It the End of the Johnson Amendment as We Know It?

While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more

Delayed Enforcement of New York Donor Disclosure Requirements for 501(c)(3) Organizations

A federal court development has delayed enforcement of the recently enacted New York State legislation (described in our prior blog post) requiring 501(c)(3) organizations to publicly disclose the identities of certain donors...more

501(c)(3) Public Charities Subject to New Donor Disclosure Requirements in New York

Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom of speech and assembly, charities and...more

Developments in Association Law 2015–2016

The Nonprofit Organizations Practice at Pillsbury has prepared this summary of significant legal and policy developments that have occurred in approximately the past year. All of these developments have potential impacts upon...more

Court Dismisses Challenge to New York Donor Disclosure Requirement

On August 29, 2016, the United States District Court for the Southern District of New York dismissed in its entirety a complaint against the New York Attorney General filed by Citizens United and Citizens United Foundation,...more

Taylor English victory in litigation against IRS

Our client, Linchpins of Liberty, is a non-profit organization that, along with roughly 37 other clients, applied for non-profit status under IRC Sections 501(c)(3) or 501(c)(4). Because of their names, the IRS failed to...more

Why Should Hospitals with “Church Plans” Be Concerned Now? - Hospital Industry Viewpoint

Religiously affiliated hospitals and health systems have recently come under attack by private litigants for exercising the right to remain exempt from ERISA requirements. Such hospitals and health systems should assess their...more

IRS "Free Speech" Act Seeks to Make Charitable Contributions Confidential

On April 26, 2016, a bill intended to modify the reporting requirements for tax-exempt organizations was introduced in the House. The bill, called the “Preventing IRS Abuse and Protecting Free Speech Act” (H.R. 5053) seeks to...more

U.S. Supreme Court Declines to Rule on Merits in ACA Religious Accommodation Case

The United States Supreme Court has declined to rule on the merits in a case brought by religious non-profit entities challenging the “religious accommodations” to the contraception mandate under the Affordable Care Act...more

Why Can’t We Be Friends? The Supreme Court Discovers an Unexpected Meeting of the Minds in Zubik v. Burwell

Regardless of one’s preferred metaphor, the Supreme Court of the United States is adept at ducking, punting, and otherwise avoiding messy and socially divisive interpretive issues. Every once in a while, the parties even help...more

Class Action Lawsuit Seeks Payments from All Illinois Hospitals for Unconstitutional Tax Exemption

You can add one more lawsuit to the mountain of litigation concerning how and when Illinois hospitals are entitled to a property tax exemption. Earlier this month a limited partnership filed a class action lawsuit naming...more

Religious Institutions Update: May 2016

Timely Topics - Has your nonprofit received a donation for a restricted purpose that has become impractical, impossible to achieve, wasteful or even unlawful? A donor may restrict a contribution to a charity for a...more

Congressional Hearing Examines Free Speech and Tax Constraints on Campus Political Activity

Campuses across the country are wrestling with how free speech, tolerance, diversity and politics mix in a higher education environment. Recently, the Oversight Subcommittee of the House Ways and Means Committee examined the...more

New Jersey Township Files Challenge to Nonprofit Hospital’s Tax Exemption

On February 19, 2016, the Township of North Bergen in New Jersey filed a complaint challenging the constitutionality of a nonprofit hospital’s – Palisades Medical Center – property tax exemption. The complaint alleges that...more

Hospital property tax exemption under attack in Illinois

On Jan. 5, 2016, the Illinois Fourth District Appellate Court ruled in the Carle Foundation Hospital case that an Illinois state law providing for property tax exemptions for certain not-for-profit hospitals is...more

Court Reaffirms CA Attorney General’s Demand for Donor List

Donor information is expected to remain confidential. With an apparent thumbs up from the U.S. Supreme Court, the Ninth Circuit Court of Appeals once again upheld the position of the California Attorney General (AG)...more

Supreme Court Agrees to Hear Contraceptive Mandate Cases

As part of its requirement that non-grandfathered group health plans provide benefits for certain preventive care without cost sharing, the Affordable Care Act (“ACA”) requires these plans to cover at least one form of...more

Complicit in Sin: the Burden of the Opt-Out Form

Does filling out a form burden religious beliefs? We’re about to find out. On November 6, the Supreme Court agreed to review a group of seven cases (led by No. 14-1418, Zubik v. Burwell) brought by religious non-profit...more

Employee Benefits Developments August 2015

Certain Closely Held For-Profit Employers Need Not Provide Women’s Contraceptive Services. Under the ACA, non-grandfathered group health plans must cover specified preventive services, including certain women’s preventive...more

“Opt Out” Accommodation Under Affordable Care Act Validated After Challenge from Religious Objectors

In what continues to be a controversial and developing area of employment law, a federal appellate court recently validated the Affordable Care Act’s (ACA) “opt out” provision, finding that requiring nonprofit employers to...more

New Nevada Commerce Tax Effective July 1, 2015

While not purporting to give specific advice on Nevada tax law, the following is a summary of some of the general principals underlying the new tax law. A new Nevada Commerce Tax (“NCT”) was signed into law by Nevada Governor...more

RLUIPA Round-Up

This week, RLUIPA Defense continues its effort to aggregate important new stories reflecting the intersection of religion, land use and local government. Indiana’s First Church of Cannabis in Indianapolis – Indiana’s...more

FAIL: For-Profit Education Sector Dealt Major Blow

For-profit education was dealt a major blow in a federal court case challenging the Department of Education’s Gainful Employment Rule. U.S. District Court Judge Lewis Kaplan of New York dismissed a lawsuit that was filed last...more

90 Results
|
View per page
Page: of 4
Cybersecurity

Follow Nonprofits Updates on:

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×