December 1999

• Foundation Declares Bankruptcy Amid Investigation
• Scripture May Be Authority Over Contract Disputes
• Fraud and Abuse Alleged in Child Food Program
• Presidential Seal of Approval Backfires on Charity
• Silence Beats Half Truth in Employee Job Referral
• Waffle House Can’t Mix ADR Into EEOC Batter
• Odometer Alert: IRS Raises Business Mileage Rate
• Law and Disorder: Experts Question IRS Activities
• New Web Sites Serve Nonprofits
• Are IRS Tax-Exempt Audits Politically Motivated?
• IRS Develops A Greater Affinity for Credit Cards
• Nonprofits Are Invited to Boston “Fee” Party
• Private School Program for the Poor Prevails in AZ

November 1999

• Congress Attaches More Strings to Federal Funds
• Web Worries: No Jurisdiction From Internet Ads
• Baptist Charity Investigated for Financial Dealings
• IRS Mistake Doesn’t Relieve Church of Liability
• Convention Contract Bowls a Strike for Association
• On the Road Again: Tricky Travel Deductions
• Executive Salaries Increase at Top U.S. Nonprofits
• Baseball Exemption Is Just a Field of Dreams
• Gift is Same in All Languages, Despite Confusion
• Historic AOL/Guidestar Venture Puts Charities in the Sunlight
• Club’s Sale of Property Tees Off UBIT Concerns
• Nonprofit Insurance Alliance Expands Nationally
• Arkansas Stiffens Solicitations With DTPA Penalties
• Texas Opens Board Meetings Via Video & Internet

October 1999

• Employees-Turned-Volunteers Can’t Claim Overtime Pay, Appeals Court Rules
• Duty to Report Child Abuse Averts Defamation
• Church ‘Missed the Bus’ on Transportation Contract
• Home Sweet Home? Not for Salesman/Minister
• Until Death or Discrimination Do Us Part
• Post- Bankruptcy Conversion Doesn’t Save Donors
• Nonprofit Indemnifying For-Profit Still Exempt
• Charity Protected From Disclosing Contributors
• Study Highlights Media Strategies for Nonprofits
• Tax Treaty: Trans-Border Without Transgressions
• California: First to Okay Electronic Signatures
• Virginia Makes Local Charities’ Property Exempt

September 1999

• Joint Venture Deal Hinges on Control
• Court Okays Voter Guides, But IRS Still Watching
• Contract…What Contract? Church Asks Court
• Internal Complaint Triggers Retaliation Protection
• Who Says There’s No Free Lunch? Just Ask IRS
• FMLA Dominates, Regardless of Regs
• Tax- Exempt Issues: Its Back to School for Taxpayers Deducting Tuition
• Proposed Regs Cover Disclosure for Foundations
• Pennsylvania Appeals Bible Tax to Supreme Court
• New York Nonprofit Mail Order Sales Escape Taxes
• Court Lectures Boy Scouts on Being Morally Straight

August 1999

• IRS Concedes Defeat (Almost) in Prolonged Litigation Over UBIT on Royalty Income
• Last call for Telemarketer After Court Ruling
• Charity settles Exploitation Charges for $395,000
• Not on Payroll? Liable for Discrimination Anyway
• Telecommuting Holds Pros & Cons for Nonprofits
• UBIT- Free Mushrooms Generate Exempt Profits
• Coming This Fall: Changes in Trademark Law
• Charity Loses Funding Over Religious Questions
• New FASB Rule Addresses Donor-Designated Gifts
• California Considers Credit for Corporate Donors
• Iowa Exempts Museum Membership & Gift Sales
• Nebraska Officials Accuse Charity of Funds Abuse

July 1999

• Ruling Tightens ADA Disability Coverage
• Internet Posting Makes Couple Liable in Server State
• Sierra Club Collects $2.7 Million in Donor Dispute
• Charity ‘Cleans House’ in Wake of Investigation
• No Free Lunch? Court Says It Depends on Employer
• State Court Finds Employee Handbook is Contract
• Tax Deal Extends Education Aid for Employees
• Christian Coalition Loses Exempt Battle with IRS
• Gift Value Depends on Market – – Wherever It May Be
• New Hampshire Taxes Camp’s Lodging Facility

June 1999

• War Zone: Nonprofit Workers in Harm’s Way
• FTC May Regulate Nonprofit Trade Associations
• Cell Phone Tragedy Offers Stark Liability Lesson
• Partner Perils: Minister Liable for Employment Tax
• Silicon Valley Group Rallies After Nonprofit’s Fall
• Charitable Immunity Doesn’t Protect Observer
• Uniquely Skilled Exec Merits On-Site Compensation
• Ordained Deacons Qualify for Housing Allowance
• Law Firm Runs Afoul of Copyright Rules
• Artful Calculation Plagues Donations, Panel Says
• Georgia Exempts Sales of Artifacts to Nonprofits
• Pennsylvania Ends Exemption for Religious Pubs
• Minnesota Weighs Charitable Deduction Legislation
• Virginia Requires Exempts to Re-Apply Next Year

May 1999

• IRS Disclosure Rules Final; Copies of Form 990 Must Be Sent on Request or Posted on Web
• Charity Wins $16 Million from Unethical Lawyer
• Volunteer Liability Claim Rejected by Supreme Court Executive Director Jobs: Not Always a Bed of Roses
• ADA Claim Nets Nonprofit $550,000 from Landlord
• Court Finds Religious Terminations Discriminatory
• Museum Soars Past UBIT with Lease on Jet Plane
• Investments & Service Payments Aren’t Self-Dealing
• Gift Fund Wins Appeal of Exempt Status Revocation
• Charitable Tax Relief Sought for Certain Donors
• D.C. Approves Limited Tax Amnesty for Nonprofits
• Maryland Y2K Bill Now Pending with Governor
• Missouri Imposes Taxes on Summer Camp Tuition

April 1999

• Tax-Exempts Cautioned As Impeachment Freeze Yields to Campaign Breeze
• Ministry Leaders Face Indictment on Fraud Charges
• Congress & States Weigh Y2K Liability Limitations
• From Brazen to Bizarre: Termination Troubles
• All Work and No Play? You’re Not Alone Anymore
• Affinity Cards: If Rightly Dealt, Royalties Flushed
• Fairground Storage Makes Fair Ground for UBIT
• IRS Reorganization: Expect More Web Site Scrutiny
• Laws Require Child Abuse Reporting
• Beyond Bingo: Bill Expands Gambling Exemptions
• Charities Don’t Invest Charitably, Report Shows
• Maryland: Retirement Haven for Wealthy Donors?
• Oregon Lobby Registration Violates Free Speech

March 1999

• Investigation of Alleged Pyramid Scheme Heats Up
• Court Rejects IRS Claim of Private Inurement
• Accidents on Leased Property: Who’s Liable?
• Private Citizen Can’t Force Nonprofit Disclosure
• COBRA Bite Enlarges Under Final Regulations
• Off to Work We Go, While Tax Deductions Bestow
• Consolidated Reporting: An Issue of Control
• ‘Artful’ Sale by Nonprofit Avoids Tax Problems
• Charitable Registration Just Got One Step Easier
• IRS Cautions Against Split-Dollar Insurance
• Kansas DOR Does Double Play on Athletic Groups
• Michigan Church Retreat Not Taxable Property
• Missouri Exempts Day Care Equipment From Tax
• North Dakota Lawmakers Defeat Local Option Bill

February 1999

• 1999 Surprise: Reimbursement Rate Up & Down
• Church Liable for Negligent Supervision, After Mom Intervenes to Save Son’s Job
• Criticism on Tape Leads to $1.2 Million Settlement
• Charities Potentially Liable for Abusive Tax Shelters
• Housing Allowance: Must Name It to Claim It
• You’ve Got Mail…But Does the Boss Know?
• Employers Still Struggle with New Hire Reporting
• Bowling League Strikes Out on Tax Exemption
• Charity Exec’s Royalties Get IRS Royal Treatment
• Automobile Donation Under Regulation
• Texas Shields Nonprofits from Donor Disclosure
• Oklahoma Exempts Youth Camps from Sales Tax
• Virginia Taxes Meals to Employees & Volunteers

January 1999

• New Legal Trend Continues; Court Upholds County Fundraising Law
• Trustees Pay $1.5M From Their Own Pockets
• Foundation Agrees to Periodic Review by State AG
• Ticket Takers Toil Over Tiny Tax Technicality
• ADA Claim Without Disability — A Tricky Question
• Where Does All the Money Go, Employers Wonder
• Eat, Drink & Be Merry…But Don’t Expect Exemption!
• Stock Appraisals: Savvy Donors Should Know
• Although Not Overly Prevalent, Charity Fraud Takes a Toll on Nonprofits
• IRS Rules Associate Member Dues Not Taxable
• California Applies Simplified Religious Exemption
• Hawaii Looks to Nonprofits for New Tax Revenue
• New Jersey Lifts Taxes on Volunteer-Run Stores