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May June 2007 (free edition)

Nonprofit and Church Legal Trends

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1 A nonprofit organization may fire an employee for a baseless report to a federal official.
2 Legal restrictions as to the nature and/or extent of fundraising solicitations that may be used outside the U.S.
3 Changes to the nonprofit mission statement and bylaws may require notification to the IRS
4 Concerning sales in which the seller says "a portion of the proceeds are to benefit" ...
5 Latest stats on number of nonprofit organizations.
6 School not required to file a Form 990 due to affiliation with a religious group.
7 An organization donating medical property can take a full fair market value deduction for the donation.
8 IRS publishes good governance practices
9 Most courts have concluded that they are barred by the first amendment guarantees of religious freedom from...
10 IRS releases guidance on record-keeping and substantiation requirements for contributions made by payroll deductions.
11 Tax Court opines on numerous substantiation issues regarding business expenses.
12 Volunteer board chair immune from lawsuit under the Volunteer Protection Act when...
13 Starting a small nonprofit foundation to support other charities requires careful thought...
14 Board vote counts as members' vote when groups are identical, but beware of pitfalls
15 ADA claim stayed for arbitration
16 Taxpayer allowed extension to file for foreign earned income exclusion due to special circumstances.