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2002 Nonprofit Alert Archive

December 2002

  • How Much is Too Much? Supreme Court Weighs State Telemarketing Regulations
  • Mileage Rates Change for 2003
  • IRS Nails Nonprofit Exec, a.k.a. Car Salesman; Exec & Charity Face Serious Penalties
  • Bad Throw Makes Good Case for Assuming Risk
  • Employer Not Liable for Harassment by Clients
  • Trimming the Tree . . . and the Gift Annuity Rates
  • Property Development Won’t Affect Charity Status
  • Year End To-Do List: Record Retention Policy
  • Figures Confirm 2001 Donations Slacked Way Off
  • IRS Handbook Offers Insight on Nonprofit Issues

November 2002

  • HHS Awards $30 Million Grants to Faith- and Community-Based Groups
  • Avoiding Scandal: Measuring Accountability in Nonprofits
  • Indemnification Clause Makes Nonprofit Liable for School Board’s Negligence in Molestation Case
  • Cosmic Disharmony Leads to Early Church Settlement
  • The Missing Link: 2nd Circuit Delineates Employer Liability for Supervisor’s Harassment
  • Census Bureau Surveys Americans on Volunteerism
  • Church’s Property Sale Avoids UBIT. . . For No
  • Foundation May Pay Premiums on Donor’s Insurance
  • Grant Money Finds Suitable Home After Merger

October 2002

  • 8th Circuit Appeals Court: Study Shows Support for Church-Run Social Services
  • White House Seminars on Fed Aid

September 2002

  • Grand Jury, Sen. Grassley Investigate United Way (D.C.)
  • Webcaster Relief Revisited
  • Warren Housing Allowance Case Update
  • SEC Nonprofit Disclosure Language Stripped
  • Religious Hospital May Forbid Religious Speech
  • EEOC Tracks 9/11 Backlash Discrimination
  • Post 9/11 Issues for Charities

August 2002

  • Court Approves Hospital’s For-Profit Venture
  • Enron Fallout Brings Disclosure Implications for Nonprofits
  • New IRS Guidance for Churches & Religious Organizations
  • Who’s Reading What? Board Minutes Sent to Mayor Become Public Records, Open to Inspection
  • Disabled Volunteers Offer Significant Service
  • Hear No Evil: Intercepting Employee Personal Calls
  • Widely Used Passenger Van Poses High Risk
  • Sold to the Highest Bidder: Tax Tips for Auctions
  • Work Activity Center Furthers Charity’s Purpose

July 2002

  • Nonprofit’s Directors Pay $5M. in Penalties
  • Shelters Spared Liability for Resident’s Misconduct
  • Statutory Immunity Protects Nonprofit CEO Acting in Good Faith
  • Hostile Workplace Charges Aren’t Time Sensitive
  • State Court Affirms Rights of Religious Employers
  • At-Will Employee Wins on Retaliatory Discharge
  • Supreme Court Strikes Down Local Solicitation Ordinance
  • Good Food, Good Fit: Restaurant Compliments Nonprofit Maritime Village’s Mission
  • Foundation’s Rural Grants Aren’t Taxable, IRS Says

June 2002

  • What Not To Do: United Way Audit Offers Example
  • Director’s Service Depends on Incorporation Terms
  • The “Ayes” Don’t Have It, If The Documents Say “No”
  • Re-hire Retaliation: FMLA Represses Refusals
  • Supervisor’s Racist Remarks Indicate Discrimination
  • IRS Finalizes Rules on Sponsorship Payments
  • Court Nixes Tax Break for Religious Groups
  • Merger Won’t Affect Charity’s Pooled Income Funds

May 2002

  • Warren v. Commissioner Parsonage Exclusion Sparks Constitutional Q’s
  • Association Assessed UBIT on Ad Income
  • Average Taxpayer Takes About $2,000 in Deductions
  • Charity Says “No Thanks” to Court’s Volunteer
  • First Amendment Free Exercise Clause Offers No Protection in Clergy Sex Abuse Cases, Court Says
  • B*I*N*G*O Bashing Executive Spells ‘Sue Me’
  • Employer Not Liable for Hiring Habitual Offender
  • Habitat for Calamity: Federal Law Covers Volunteer
  • “Urning” Donations: “Dual Character” Payments
  • City Ordinance Can’t Regulate Charity’s “Integrity”
  • Ministry Equals “Alter Ego;” Assets Split in Divorce

April 2002

  • Supreme Court Ruling: FMLA Leave Policy Trumps DOL Regs
  • Intermediate Sanctions Go Final
  • Nonprofit’s Execs Caught in Alleged Ponzi Scam
  • Errors & Omissions Clause Prevents Insurance Recovery for Nonprofit’s Accounting Oversight
  • Employer Liable for Supervisor’s Sexual Harassment
  • Short & Sweet: Court Says Claims Need Only Show Discrimination and Relief
  • Frequent Flyer Miles Aren’t Employee Income
  • USA Act Gives Nonprofits New Service Initiative
  • Appeals Court Sets New “Religious” Test for NLRB
  • IRS Approves Email Acknowledgments to Donors
  • Amounts Advanced to Subsidiary Won’t Be UBIT

March 2002

  • Congress Resurrects Charity Tax Bill
  • Spam Email Is Trespass; No Free Speech Concern
  • Suspect Transaction Falls Short of Self-Dealing
  • Copyright Filings Experience Mail Delays
  • Loose Lips Sink Ships … And Employee Lawsuits
  • Employee Manual Isn’t Contractual During RIF
  • Nonprofit ISP Regains Exemption with Subsidiary
  • HUD Suspends Faith-Based Housing Program for Violations of Partnership Agreement
  • School Avoids UBI Taxes on Golf Course Income
  • Charitable Solicitation: What to Know Before Raising Funds

February 2002

  • Supreme Court Tightens ADA Standard
  • Telemarketers Produce Disappointing Returns
  • Mother May I? Not If Conflict of Interest Appears
  • Connection Must Be Shown for Retaliation Claim
  • Church Insurance Doesn’t Cover Odd Bus Injury
  • EEOC May Sue, Despite Employee Arbitration
  • Cell Phone Distraction Prompts $16 M. Settlement
  • Educational Assistance Now Permanent Exclusion
  • State Funding to Religious Group Ruled Unconstitutional
  • Terrorism’s Impact on Donor Advised Funds
  • Pet Cemetery Survives Scrutiny as Subsidiary

January 2002

  • IRS Focus for 2002:Religious & Social Service Groups
  • Note on Form 990 Creates Confusion
  • Art Does It’s Part for Nonprofit Support
  • Creditors Can’t Reach Parent Nonprofit’s Assets
  • Circular Reasoning? Company Shares, Then Sues
  • Point of No Return: FMLA Demands Performance
  • Arbitration Enforced Despite Employee Reluctance
  • Perils of Joyriding: IRS Cautions Car Donation Programs
  • Donations of Employee Leave Stimulate Q’s & A’s
  • Aggressive Solicitation Law Partially Overturned