2000 NPA Archive

December 2000

• Ergonomic Tidal Wave Rises From OSHA
• You’ve Got Mail – Now at a Discount
• IRS Doles Out Political Campaign Punishment
• Indians Sue Canadian Churches for Alleged Abuse
• Charity Investigation Continues After CEO Departs
• Missionary Lawsuit Thwarted by First Amendment
• Churches Resists Expulsion by Federal Marshals
• IRS Web Cops On Patrol: New Regulatory Territory?
• “Pro-Majority” Organization Denied Tax Exemption
• Move Over Dot Com . . . Dot Biz Is Here!
• Treasury Says Self-Dealing Rules Apply to DAFs
• Massachusetts Approves Charitable Tax Deduction
• Florida Revenue Department Resists Wiccan Spell

November 2000

• Court Orders Church to Vacate Property for Failure to Pay Over $5 Million in Taxes
• Give Virtually Anywhere: IRS Approves On-Line Donor Advised Fund
• Prohibited Play: Children’s Wish Foundation
• Bishop Estate Insurer Settles for $25 Million
• FBI Investigates Charity After Executive Resigns
• Due Diligence Averts Liability in Sexual Abuse Case
• Don’t Look Now, But I’m Eavesdropping On You
• IRS Need Not Disclose Confidential Donor Records
• Charity Watchdog Union: To Merge or Purge?
• Democratic, Republican Platforms Address Nonprofit Concerns
• Property Tax Relief for Gift-Sale Donors
• Sun Shies on School Vouchers in Florida
• Supreme Court Leaves Utah Fundraising Law Intact

October 2000

• Church Revocation Upheld, Despite IRS Delay
• Church Property at Foreclosure Risk if Withholding Taxes Not Paid
• Just Sign on the Dotted Line . . . or E-Sign
• Cancer Official Pleads Guilty to $7.8 Million Scam
• Injured in the Spirit: Ushers Not Liable for Fall
• Assessing Board Performance: What to Do & Why
• Dress Down Days Blamed for Tardiness, Poor Habits
• Disability Benefits Don’t Prevent ADA Claim
• IRS Paves the Way for Tax Exempt Highway Project
• Online Fundraising: States Propose Guidelines
• Zoning Ordinance Upheld; Construction Continues
• Three Is Better Than One: Transferring Control
• California Limits Employment Arbitration Clauses

September 2000

• Disability Settlement with AOL: Does ADA Cover Web Sites?
• Saving Face: Charity Exec Resigns Over Cosmetic Costs
• Political Platforms Address Faith-Based Groups
• Church Copyright Dispute: A Legacy of Litigation
• Employer Not Liable for “Road Rage” Accident
• Outraged & Overrated: Employee Cries Retaliation
• Defamation Arises From Negative Recommendations
• Paid Leave Now Possible for New Parents
• Be Our Guest: IRS Okays Foundation Lodge
• Proposed Legislation Addresses Donor Advised Funds
• Local Solicitation Law Bound for More Litigation
• Worthy Investment Avoids Self-Dealing Penalties
• Frequent Fundraisers: Massachusetts Revises Taxes
• Tax Credit Standards Change for EO’s in Michigan

August 2000

• Disabled Workers Classify as “Employees”
• Solicitation Law Comes Under Fire
• Jury Clears Nonprofit of Negligence in Shooting
• Who’s in Charge Here? Lawsuit Forces an Answer
• Sosa Foundation Hits Home Run to Beat Fraud
• Duty to Train Leaders Could Prevent Abuse
• Got a Receipt? May Not Need It for Reimbursement
• Effective Immediately: Political Loophole Closes
• Historic AOL/Guidestar Venture Puts Charities in the Sunlight
• Reminders Work Great, But Won’t Substantiate
• Bingo! Nonprofits Win Big on Kansas Tax Changes
• To Be Young Again: Reverse Age Discrimination

July 2000

• Tax Court Ruling: Ministerial Housing Not Limited to FMV
• E-Signatures: No Longer Sign on the Dotted Line
• FBI Investigates Charity Officer for Missing $6.9 M
• Cozy Condo Causes Concern; But IRS Says Okay
• Chairman’s Dual Role Threatens Charitable Gift
• Supreme Court Flushes 5th Circuit’s ADEA Ruling
• Sharing Assets: The Lawful Union of Two Charities
• Tea for Two: Good for Marketing; Bad for Taxes
• Charities Tune Into Radio Possibilities
• IRS Okays Split-Dollar Deal for Exec Compensation
• California Bingo Fee Deemed Unconstitutional
• Idaho Taxes School Greenhouses, Despite Teaching

June 2000

• Court of Appeals Ruling: Church Loses Exemption After Politicking; IRS Revocation Upheld
• Gift Annuity Values On the Rise
• Board Immune From Whistleblower’s Claim
• Domain Name Protected From Garnishment
• Stop the Bus: Work Pay Includes Transport Time
• Choir Director Fits Ministerial Exception to ADA
• Sweepstakes Okay (Not to Be Confused With Raffle)
• Old Computers May Not Be Heaven Sent
• Hospital Retains Property Exemption Despite Profit
• Cap on Charitable Immunity Damages May End
• Arkansas Just Says “No” to Blanket Exemption
• Virginia Tax Filing Deadline Fast Approaching

May 2000

• After Nine-Year Battle With IRS, Charity Settles Inurement Charges
• Minister’s Social Security Update
• Get Out of the Club: Exec’s Fraud Binds Bank
• Now An Employee—Now He’s Not, for Liability
• Does Harassment Investigation Hurt the Accused?
• Outsourcing Doesn’t Relieve Discrimination Liability
• Scholarships to Schools Must Play By the Rules
• Heavy Weights: Charity Program Muscles Out UBI
• Housing Bill Offers Charitable Choice
• Party On …But Don’t Expect Deduction, Court Says
• Bill Requires Sufficient Link to Tax Internet Sales
• Improving the Odds for Charitable Gambling

April 2000

• Corporate Sponsorships Face Tax Trouble Under Proposed IRS Regulations
• House Expedites Zoning Disputes
• Board Compensation: Must Make It Reasonable
• Nonprofit Fundraising Isn’t Simple Child’s Play
• Profitable Perks Portend Personal Penalties
• Nonprofit’s Spending Spree Buys Fed Attention
• Government Funds Do Not Negate FLSA Exemption
• Over and Over: Repetitive Motion Injuries Must Stop
• Receipt Deadline Passes for Calendar Deduction
• Employer Liable for Supervisor’s Retaliatory Harassment
• Christian Coalition Battles IRS Over Exemption
• Mississippi Rejects Release, Holds Instructor Liable
• Virginia Enacts Collection of Internet Laws

March 2000

• Disability Act Could Stymie Web Site Designs
• Faulty Drug Tests: Who’s Liable for Employee Loss?
• Foundation Resolves Grant Dispute for $4-Million
• Joint Pay Doesn’t Jive: Charity’s Policy in Question
• Donations of Stock Options Get Favorable Treatment
• Social Security Charge Approved for Ministers
• IRS Confirms Reorganization of Related Nonprofits
• FMLA Reaches Small “Integrated” Employers
• No Exemption; No Deduction; No-Brainer
• Nonprofit Mail Rates On the Rise Again
• Maryland, Nebraska Rule on Property Taxes

February 2000

• Clergy Harassment Case Upheld
• Donor’s Racist Will Leaves $28 Million in Limbo
• Greenpeace Board Reaction: Not So Peaceful
• Brochure Promise Could Create Premises Liability
• Have Car, Will Travel for FLSA Overtime Comp
• Women’s Health Act Requires New Notice of Surgery
• Beyond Books: Library Fees Don’t Threaten Status
• Disclosure Requirements Encompass Foundations
• One to Another: Gift Makes Lease Income Possible
• Rebate Helps Charity and Yields Deduction
• Arizona: Land of Plentiful Charitable Giving
• California Changes Overtime Laws for Employers
• Ohio Unveils Trust Fund Law With More Options
• Tennessee Looks Past Exempt History to Impose Tax

January 2000

• IRS Fines Health Care Nonprofits $83 Million
• Trust Pays IRS $9 Million; Retains Exempt Status
• Mormon Copyright Decision Weakens Internet Links
• Church Liable for Volunteer Offenses Off-Premises
• Eviction Ensues in Greater Ministries Pyramid Saga
• Sick Leave Smolders in the Ashes of Employment
• First Amendment Trumps Anti-Discrimination Law
• IRS Seeking Greater Web Site Consciousness
• Legislation Bans Charitable Split Dollar Plans
• Parking Garage Sends UBIT Underground
• Missouri: Summer Camps Swim in Sales Taxes
• Texas: Making A Legal List and Checking It Twice