News & Analysis as of

Statutory Interpretation Nonprofits

Eversheds Sutherland (US) LLP

Scope of tax exemption for religious entities: The Catholic Charities case

On June 6, 2025, in a decision authored by Justice Sonia Sotomayor, the Supreme Court unanimously overturned a ruling of the Wisconsin Supreme Court, which denied Catholic Charities Bureau an exemption from the state’s...more

Epstein Becker & Green

A Day of Near-Unanimity on Six Important Cases - SCOTUS Today

As this term draws to a close, the U.S. Supreme Court is getting busy in reducing its inventory of pending cases. Yesterday, six of them were resolved....more

Amundsen Davis LLC

U.S. Supreme Court Upholds Catholic Charity’s Religious Exemption From Wisconsin Unemployment Tax

Amundsen Davis LLC on

In a 9-0 decision authored by Justice Sonia Sotomayor, the U.S. Supreme Court overturned a ruling by the Wisconsin Supreme Court, which held that Catholic Charities Bureau Inc. (the “Charities) and its subsidiaries were not...more

Freeman Law

Texas Raffles – Summary of the Texas Charitable Raffle Enabling Act

Freeman Law on

Executive Summary of the Texas Charitable Raffle Enabling Act - Chapter 2002, Texas Occupations Code, Tex. Occ. Code §§ 2002.001-.058 - Overview of the Texas Charitable Raffle Enabling Act (the “Act”). Section...more

Faegre Drinker Biddle & Reath LLP

FTSA’s Application to Nonprofits Remains Unsettled as Florida’s Legislative Session Will End Without Remedial Legislation

The FTSA - The FTSA (Fla. Stat. § 501.059), often referred to as Florida’s mini-TCPA, regulates how and when solicitors can call and text consumers. Most notably for present purposes, it prohibits telephonic solicitations...more

Charles E. Rounds, Jr. - Suffolk University...

Fiduciary Litigators Beware: the Overlapping Coverage of the Uniform Trust Code and the Uniform Prudent Management of...

Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more

Farrell Fritz, P.C.

Another Door Closes to Federal Court in Judicial Dissolution Cases

Farrell Fritz, P.C. on

Not for the first time, I find myself intrigued by the federal courts’ resistance to hearing state law claims for judicial dissolution of business entities where subject matter jurisdiction otherwise exists based on diversity...more

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