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Appeals › Charitable Organizations

Proskauer - California Employment Law

Volunteers May Work For Nonprofits Without Compensation

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The California Court of Appeal has definitively resolved an issue that was until now somewhat ambiguous: Can volunteers in fact volunteer their time for nonprofit organizations without receiving pay or other forms of...more

Nilan Johnson Lewis PA

Can Donors Control How A Charitable Endowment is Used? MN Court of Appeals Concludes No

Nilan Johnson Lewis PA on

A recent Minnesota Court of Appeals decision affirmed that funds like endowment funds, held by charitable organizations, will generally be considered gifts and not contracts. Case Background - In 2004 and 2008, Mr....more

Franczek P.C.

Illinois Appellate Court Ruling on Charitable Tax Exemption Has Broad Implications for School Districts

Franczek P.C. on

The evolution and expansion of the health care industry continues to test the limits of Illinois’ charitable real estate tax exemption laws, with significant implications for school district revenues. In addition to...more

Moore & Van Allen PLLC

What About the Merits – What, If Anything, Will the Supreme Court Do With Cy Pres-Only Class Action Settlements?

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We have been talking about Frank v. Gaos, (No. 17-961), since the U.S. Supreme Court decided to tackle the extreme case of the use of the cy pres doctrine in the context of class action cases. The settlement is a cy pres-only...more

Seyfarth Shaw LLP

Ninth Circuit Court Of Appeals Reaffirms CA Attorney General’s Demand For Donor List

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A three-judge panel of the Ninth Circuit Court of Appeals recently upheld the position of the California Attorney General (AG) that charities located or doing business in California must provide a copy of their unredacted...more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

Burr & Forman on

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

Downey Brand LLP

Executor Can Swing Away at an Omitted Spouse Petition

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Born in Fresno, Kirk Kerkorian was an Armenian-American who went on to become a wealthy businessman and philanthropist, known for his role in shaping development in Las Vegas. After Kerkorian died in June 2015 at the age of...more

Dickinson Wright

Michigan Property Tax Exemption for Charitable Institutions Is Again Construed Broadly by the State Supreme Court

Dickinson Wright on

Property owned and occupied by charitable institutions solely for their charitable purposes is exempt from Michigan property tax. Some assessors denied exemptions to charities that charged fees for their services, arguing...more

Coblentz Patch Duffy & Bass

Transferee Liability: The [Unlikely] Situation that your Nonprofit Receives a Charitable Gift with Expensive Tax Strings Attached

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The case of Salus Mundi Foundation et al v. Commissioner - On August 15, 2016, the Tax Court decided in Salus Mundi Foundation et al v. Commissioner, T.C. Memo. 2016-154, that two foundations were liable as transferees...more

Cozen O'Connor

Charitable Exemption Begins on Tax Assessment Day

Cozen O'Connor on

The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more

Robinson & Cole LLP

Cy Pres Distributions in Class Action Settlements Addressed By Eighth Circuit

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Over the last several years, federal courts of appeals have been closely scrutinizing cy pres distributions to charitable organizations in class action settlements. This includes opinions by the First Circuit, Third Circuit...more

Bond Schoeneck & King PLLC

High Court Affirms Theater, Church’s Entitlement to State’s “Mandatory” Property Tax Exemption

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The Court of Appeals, New York’s highest court, recently published decisions in the Maetreum of Cybele v. McCoy and Merry-Go-Round Playhouse, Inc. v. Auburn cases. In these decisions, the Court affirmed that the exemptions...more

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