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- Past Issues
- January February 2009 (free edition)
- IRS Announces New Mileage Rates
- USCIC publishes new Form I-9 and Federal W-4 Forms
- Church construction cases take special expertise to prevent against paying for construction materials twice.
- Prima facie standard for discrimination cases different in reduction in workforce (RIF) situations
- Nonprofit and Church Officers and Directors MUST Pay Withholding Taxes in order to Avoid Personal Liability
- Fair Compensation from the Government in Eminent Domain Cases
- How should a church handle a lawsuit not covered by insurance?
- Plaintiffs Entitled to Legal Fees under Theory of Indemnification
- Employer ID Number on Charitable Deduction Receipts?
- How does your church's compensation stack up?
- The Family Medical Leave Act Undergoes Major Changes For The First Time
- Survey of Anti discrimination laws and Same Sex marriages
- Can a church sell advertising space on its website to for-profit merchants as a way of raising funds?
- November December 2008 (free edition)
- Nonprofit Penalized for Bookkeeper’s Failure to Pay Withholding Taxes
- Domain names may expand substantially in coming years
- Association Members May Sue Former Directors for Breach of Fiduciary Duty
- Nonprofit Board May Be Sued Personally For Fraud under Contract
- Misclassification Of Individuals As Independent Contractors Rather Than Employees - Huge Liability
- Should A Church Treat All Staff The Same - As Employees or Self-Employed?
- Are the church's contribution receipts not acceptable without the church's employer identification number and written receipts?
- Are Gifts to church and nonprofit staff and volunteers taxable to the recipients?
- Can a church reimburse a pastor's travel expenses under an accountable reimbursement policy for sabbaticals?
- Maintaining Fiduciary Duties as a board member a constant concern.
- Court reverses "clearly improper" injunction in church dispute
- Employer's theft of e-mails from the personal account of an employee must prove actual damages despite other courts to the contrary
- September October 2008 (free edition)
- Sexual Misconduct in Nonprofits and Churches
- Ministerial Exception to FLSA also applies to ministers not compensated on a salary basis or who earn below salary level
- Should a nonprofit have paid staff as voting members of the board?
- When are Hospitality Expenses Allowable?
- What does a charity have to legally do if it receives a donated car and proceeds to sell or give it to needy person?
- On September 25, 2008, President Bush signed into law the new ADA Amendments Act of 2008
- Can a nonprofit Christian coffee house and worship center sell pies, etc for a suggested donation?
- Who owns a church's accounting records when the treasurer frequently brings some of the church's financial records home to work on them?
- Church Organist can sue the church for employment discrimination and not violate the ban on courts not hearing church state related issues
- Misappropriation of Funds by church authorities does not always lead to lawsuits by members of the church since it could be intertwined with church doctrine
- Teacher Student improper sexual conduct does not automatically lead to liability against the school
- If funds are stolen from a 501(c)(3) charity, does the Board have an obligation to report it to the police if the funds are returned?
- July August 2008 (free edition)
- The Importance of Objective Employee Evaluations
- Founders May control Trademarks despite First Use by Nonprofits
- Neighbors lack standing to appeal real estate exemption of religious non-profit
- Former Church Members Under Church Discipline may be able to contest the Church’s Decision to Terminate
- Nonprofit Group Disability plan is not a "Church Plan" exempt from ERISA.
- Directors Not Personally Liable For Defaults Under Lease
- The A, B, C's of Accountant For Grants, Pledges, and Contributions
- Mandatory Child Abuse Reporting laws continue to require attention by Nonprofit and Churches
- May June 2008 (free edition)
- Lobbying and Political Activity Restriction for Nonprofits and Churches
- What church disputes may courts hear?
- Are churches required to apply to the IRS for recognition of exemption, or are they automatically exempt because they are a church?
- If a donor gives personal property to a charity that sells it...
- Common Questions About EMail and Computer Privacy
- An Arkansas court ruled that...
- Will Director and Officer Insurance Policies help the basic nonprofit organization when it has failed to do the following:
- Churches and Nonprofits need to use the new INS I-9 forms for all new hires.
- Can a corporation fire an employee who will not sign a sexual orientation document based on religious grounds?
- You might be a lawyer if...
- March April 2008 (free edition)
- Texas Supreme Court disagrees with Guinn vs. Church of Christ precedent in recent church discipline case
- National Hierarchical Denomination wins ownership of property of local church which had disaffiliated with the denomination for theological reasons, but...
- Improper Receipt Dooms Deduction
- Officer's Five-Year Employment Contract Violates State Nonprofit Corporation Law
- A First Step In Resolving the Virginia Episcopal Church Property Dispute
- May a nonprofit /church give "thank you" gifts to its volunteers?
- Is charitable immunity really worth it?
- Business Associations That Provide Too Many Benefits For Members May Fail to Qualify as 501(c)(3) Trade Association
- Charity Fined $40,000 For Failure To Register to Solicit Contributions
- Release Fails to Protect Nonprofit from Injury Claim
- Religious day care center denied property tax exemption
- Salvation Army ministers not protected by FLSA
- November December 2007 (free edition)
- Must we register in every state under the Charitable Solicitation laws if we do Internet solicitations or deputize our missionaries to raise their own support?
- IRS Reminds Charities and Churches of Political Activity Ban
- RLUIPA Settlement Agreements between Churches and Cities can be Successfully Challenged by Third Parties so Beware.
- May a 501(c)(3) parent organization or church create a nonprofit LLC and may it receive tax deductible gifts in a similar fashion as a non-profit organization?
- Tax Court case details IRS requirements for expense reimbursements.
- Interest Rates Will Drop for the First Quarter of 2008
- Watch out for employee use of IRS Form SS-8 – Independent Contractor or Employee? it could cost an organization substantial back employment taxes and penalties.
- Secret recordings of oral or electronic conversations may violate state or federal wiretapping laws
- The effect of volunteers on unrelated business income.
- A local chapter of a national organization may not have to obtain its own 501(c)(3) Tax exempt status if...
- IRS and youth soccer league settle a high-profile employment tax case.
- Debtor's Increase to new post - filing Charitable Contributions will Not be protected under Bankruptcy law
- Religious Discrimination at large companies appears live and well.
- When hosting an event/ fundraiser or selling a product and using the phrase: "a portion of the proceeds to benefit..."
- A quick overview of the federal Volunteer Protection Act
- September October 2007 (free edition)
- Equal Employment Opportunity Commission Issues Document Regulating How Employers Can Treat Employees With Various Caregiving Responsibilities
- Business meals with fellow employees—when can you use corporate funds to pay for them?
- Officers and other "responsible people" can be held personally liable by the IRS for not ...
- Survey of nonprofit board governance shows mixed results
- Florida clarifies property tax treatment for charity-owned single member nonprofit LLCs.
- Private foundations may participate in the Combined Federal Campaign.
- Which members can incorporate a church?
- Church members can inspect church records - to a point.
- A confession in a crowd is not confidential.
- Jury may "pierce corporate veil" of nonprofit to recover from founder.
- Federal and state wage and hour laws change again - are you in compliance?
- July August 2007 (free edition)
- IRS releases its first major redesign of Form 990 in 30 years.
- "Church v. Public School System": Court Requires Fair Use of Building
- Next year, many nonprofits that don't file a 990 will need to start filing an "e-Postcard"
- May a 501(c)(3) charity have a one-person board of directors?
- Do you need to file Form 5471 or Form 8858?
- Going overseas on short term missions
- The Proposed "Hate Crimes Prevention Act"
- Can a religious organization fire an employee who gets pregnant out of wedlock?
- Another edition of Legally Funny.
- May June 2007 (free edition)
- A nonprofit organization may fire an employee for a baseless report to a federal official.
- Legal restrictions as to the nature and/or extent of fundraising solicitations that may be used outside the U.S.
- Changes to the nonprofit mission statement and bylaws may require notification to the IRS
- Concerning sales in which the seller says "a portion of the proceeds are to benefit" ...
- Latest stats on number of nonprofit organizations.
- School not required to file a Form 990 due to affiliation with a religious group.
- An organization donating medical property can take a full fair market value deduction for the donation.
- IRS publishes good governance practices
- Most courts have concluded that they are barred by the first amendment guarantees of religious freedom from...
- IRS releases guidance on record-keeping and substantiation requirements for contributions made by payroll deductions.
- Tax Court opines on numerous substantiation issues regarding business expenses.
- Volunteer board chair immune from lawsuit under the Volunteer Protection Act when...
- Starting a small nonprofit foundation to support other charities requires careful thought...
- Board vote counts as members' vote when groups are identical, but beware of pitfalls
- ADA claim stayed for arbitration
- Taxpayer allowed extension to file for foreign earned income exclusion due to special circumstances.
- March April 2007 (free edition)
- A "Qualified Privilege" can save your church and staff from ill-advised remarks to members.
- IRS unveils new website to help small and medium nonprofit organizations.
- Organization involved in debt settlement and negotiation is not exempt.
- Organization to advance minority businesses is not exempt.
- Criminal indictment outlines what tax exempt nonprofits should not be doing.
- Ethnic cultural organization ruled not a 501(c)(3) organization but can be a (c)(4).
- Operating a thrift store to raise funds will not jeopardize an organization's exempt status.
- Low income housing organization doesn't meet safe harbor rules but still qualifies as exempt.
- A grant program for hospice patients will not jeopardize an organization's exempt status.
- Providing health insurance at low cost is not an exempt purpose.
- IRS issues Revenue Procedure providing more guidelines on per diem expense reimbursements.
- Age discrimination as to when pastors must retire
- January February 2007 (free edition)
- Christian Mediation/arbitration clauses again upheld and arbitration decision enforced by federal court.
- Treasury Department releases new anti-terrorist financing guidelines for charities.
- Nonprofit youth sports leagues and their directors hit with major penalties for failure to withhold taxes.
- Organization that makes grants to camp found not liable for injury.
- IRS releases latest statistics on tax-exempt organizations.
- Church Leaders and mandatory reporting - Can they be sued for not reporting?
- Church with Thrift Shop - jeopardy of 501(c)(3) status?
- Organization shut down in agreement with IRS over back payroll taxes.
- IRS Exempt Organizations' phone forum discusses what is reasonable compensation for nonprofit/church executives.
- Traveling evangelist cannot deduct travel expenses because...
- More tax breaks offered to more diverse groups
- Can a church send its leader and his wife to a conference and pay for it...?
- Executive Director may pursue privacy and tortious interference claims against directors
- Nonprofit tenant under oral lease is not co-insured under landlord's policy
- November December 2006 (free edition)
- January February 2009 (free edition)
- IRS Announces New Mileage Rates
- USCIC publishes new Form I-9 and Federal W-4 Forms
- Church construction cases take special expertise to prevent against paying for construction materials twice.
- Prima facie standard for discrimination cases different in reduction in workforce (RIF) situations
- Nonprofit and Church Officers and Directors MUST Pay Withholding Taxes in order to Avoid Personal Liability
- Fair Compensation from the Government in Eminent Domain Cases
- How should a church handle a lawsuit not covered by insurance?
- Plaintiffs Entitled to Legal Fees under Theory of Indemnification
- Employer ID Number on Charitable Deduction Receipts?
- How does your church's compensation stack up?
- The Family Medical Leave Act Undergoes Major Changes For The First Time
- Survey of Anti discrimination laws and Same Sex marriages
- Can a church sell advertising space on its website to for-profit merchants as a way of raising funds?
- Past Issues
- Question of the Month
- Question of the Month 2009
- Question of the Month - Legal Concerns For Asking Donors to Share Appeal for Support in Facebook, etc.
- Question of the Month - Open Board Meetings
- Question of the Month - Advertising as a Nonprofit but not a 501(c)(3)
- Question of the Month - Liability for Apartment Under Lease
- Question of the Month - Housing Allowance for Chaplains
- Question of the Month 2009
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