9:35 am – 10:35 am Partnering for Public Good: This panel will examine graduated approaches to enforcement to help charitable organizations and their advisors understand the challenges faced by ...

On Tuesday, the Michigan Court of Appeals upheld a Tax Tribunal decision denying religious and charitable property tax exemption to the Woodside Bible Church's Retreat Center. The property's ...

Each year, by the end of September, the IRS provides guidance on the extension of the replacement period under I.R.C. §1033(e)(2)(B) for livestock sold on account of drought, flood or other ...

This includes almost 1,600 private foundations (1.5%) with assets of $100 million or more, which collectively accounted for $748 billion of the assets (69%), $104 billion of the revenue (60%), and ...

The United States Court of Appeals for the District of Columbia Circuit affirmed the dismissal of defamation and related claims In 1989, thirty-four members of the Kappa Gamma fraternity at ...

As discussed earlier, the argument that the Johnson Amendment (or its current interpretation) violates constitutionally protected speech rights must be balanced against the government’s ...

The facts, as deemed admitted by virtue of Herbert’s default, are as follows. The 11 grievants, or their associated LLCs, are overseas investors in real property located in the U.S. The ...

Last month the Council on Foundations and Commonfund released the version of their annual Study of Investment of Endowments for Private and Community Foundations, with data form 2023. From the ...

Lauren Rogal (Vanderbilt) has published NIMBY Charities, 56 Conn. L. Rev. 749 (2024). Here is the abstract: Neighborhood organizations often advocate for land use policies and decisions that ...