Non-Profits

News & Analysis as of

Volunteer 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 creditors. The board...more

NFL 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) for professional sports...more

Reprieve 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 certify that they...more

2015 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 Rule. ...more

Non-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, this does not seem to be...more

Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption? Not Without Evidence of Predominate Use for an...

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 the taxpayer failed to...more

Directors of Nonprofit Held Financially Liable for Relying on Incompetent Officers and Lack of Oversight

In a striking decision earlier this year, the 3rd Circuit Court of Appeals affirmed a jury’s findings of liability for breach of fiduciary duties and ‘deepening insolvency,’ and the award of $2.25 million in compensatory...more

Federal Appellate Court Ruling Sounds the Liability Alarm for Officers and Directors of Struggling Health Care Providers – Both...

Last month, the United States Court of Appeals for the Third Circuit issued an important, 28-page opinion that confirmed a jury verdict, holding former officers and directors of a not-for-profit health care provider in...more

Congressional Proposals for Nonprofit Tax Breaks and Extenders

In February, the House of Representatives passed several tax bills and the Senate Finance Committee approved several tax bills that, if ultimately enacted, would impact tax-exempt organizations....more

What Every Prospective Nonprofit Board Member Needs to Know

You have been asked to serve on the board of a nonprofit organization. Should you accept? Prospective board members should carefully consider an invitation to join a board. Before accepting, a potential board member should...more

Texas Supreme Court grants review in seven cases (2/15)

The seven cases include issues about the following topics: - breach-of-contract issues under a gas-purchase agreement - applicability of the open-records laws to a nonprofit entity ...more

Can Public Parking Garages Be Tax Exempt In New York? The Second Department Says “Yes”

In the recent decision in Matter of Greater Jamaica Dev. Corp. v. New York City Tax Commn., 111A.D.3d 937, 975 N.Y.S.2d 749 (2d Dep’t 2013), the Appellate Division, Second Department held that five public parking garages...more

Hospice Provider Pays $4 Million to Settle Allegations of Fraudulent Billing

Good Shepherd Hospice, Inc., a for-profit hospice providing services in Oklahoma, Missouri, Kansas, and Texas (“Good Shepherd”), has agreed to pay $4 million to the U.S. government to settle allegations that it submitted...more

Application For Recognition As A 501(C)(29) Organization

The Internal Revenue Service (IRS) and Department of the Treasury (Treasury) published in the January 29, 2015 Federal Register final income tax regulations (Regulations) describing procedures by which a qualified nonprofit...more

The Changing Landscape of Charitable Tax Exemption in Pennsylvania

On February 17, 2015, the Pennsylvania Senate passed a bill that could have far reaching implications for all Pennsylvania nonprofit charitable organizations. The bill, S.B. 4, is a proposal to amend the Pennsylvania...more

IRS Issues Regulations on Section 501(r) Applicable to Charitable Hospitals

On December 29, 2014, the IRS issued final regulations under Section 501(r) of the Internal Revenue Code. Section 501(r) requires charitable hospitals to meet the following requirements in order to be tax-exempt...more

Substantiation Rules Are Not Meant to be Broken

The holiday season has passed and it is now tax-filing season. During this time, charitable organizations need to make sure that they are doing everything in their power to assist their donors in following the IRS donation...more

eAlert -- H-1B Visas - Time to Get Started!

February has rolled around again, so it's time to start working on H-1B petitions that must be filed on April 1 for eligibility under the H-1B cap. Many of our clients are exempt from the H-1B cap: colleges,...more

Oakland Children's Hospital Settles EEOC Disability Discrimination Suit

Commission Obtains $300,000 for Employee with Breast Cancer Fired Due to Medical Center's Strict Leave Policy - OAKLAND, Calif. - An Oakland-based non-profit regional medical center has agreed to pay $300,000 to a...more

Second Circuit to address case of first impression by Plaintiffs against U.S. charities supporting violent fringe settler groups...

In a case of first impression, on April 15, 2015, the United States Court of Appeals for the Second Circuit will hear the case of Ahmad v Foundation for International Research and Education, DBA Christian Friends of Israeli...more

Unlimited Thoughts About the "Limited Dividend" Requirement in Massachusetts - Definitive Interpretive Guidance Is Needed from the...

Ever since the Massachusetts Supreme Judicial Court's 2002 decision in Board of Appeals of Wellesley vs. Ardemore, the "limited dividend" requirement of the Comprehensive Permit Law (also known as Chapter 40B or the...more

IRS Rules on Domesticated Organization and Tax-Exempt Status

Late last year, the Internal Revenue Service (“IRS”) issued a letter ruling, PLR 201446025, providing that, in certain instances, a nonprofit corporation exempt under Section 501(c)(3) of the Internal Revenue Code of 1986, as...more

Perspectives - February 2015

In this issue: - Not-for-Profit Spotlight - Liability Exposure for Volunteers - Rules for Reimbursing Employers Up for Review—It’s a Good Time to Brush Up on the Benefits and Requirements of Your...more

Ministry Motivation Costs Hospital $59 Million

Sometimes doing the right thing for the right reason can be costly. Last week it cost nonprofit Via Christi Regional Medical Center $59 million....more

Charitable Hospitals and Community Health Needs Assessments

In the last days of 2014, the IRS released regulations that finalized the compliance requirements for charitable hospitals. These new 2014 IRS regulations relate to the Community Health Needs Assessment (CHNA or needs...more

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