Publications

1997 NPA Archive

December 1997
IRS Gears Up to Enforce New Intermediate Sanctions Law ■ Donors Can't Sue to Enforce Gift Conditions, Court Rules ■ States Eye Internet as Potential Source of New Taxes ■ Employer's COBRA Notice Must Also Go to Spouse ■ Court Upholds Nonprofit's FUTA Exemptions ■ Majority of Employers Sued During Last Five Years ■ Firing Pregnant Employee Upheld When Performance-Based ■ University's Designated Gift Program Passes IRS ■ Investment fund Fails to Qualify as Exempt Organization ■ Religious College Excluded from State Funding Program ■ Rhode Island Follows Pennsylvania in Denying Bible Exemption ■ State Sales Tax Trends: No Exemptions for Nonprofit Contractors ■ Virginia Supreme Court Limits Wrongful Termination ■ Charitable Gift Annuities Don't Trigger Taxes, IRS Rules ■ University Licenses Name, Logo for Restaurant ■ Common Fundraising Forms Available for Download

November 1997
Overhaul at the IRS: What Does It Mean for Nonprofits? ■ Proposed Rules Address Concerns Over Charity Disclosure ■ Legislation Would Allow Deductions for Non-Itemizes ■ Charity Trustees Criticized for Excessive Compensation ■ Anonymous Tip Leads Investigators to Embezzling Executive ■ New Era Founder Sentenced to 12 Years ■ Credit Checks Require Employees' Written Authorization ■ Court Upholds Same-Sex Harassment Because of Perception ■ Housing Partnership Relates to Exempt Purpose ■ Bar & Grill's Fund Raising Group Isn't Exempt ■ Florida Registration Law Challenged as Unconstitutional ■ CAREFUL Coalition Makes Inroads at IRS ■ Pennsylvania's Denial of Bible Exemption Under Appeal ■ Foundation Trustees Locked in Legal Battle Over Removal ■ Nonprofit Postage Charts Compare Past & Future Rates

October 1997
Postal Service Backs off Restrictions on 'Premiums' ■ Tax Court Reaffirms NUBIT on 'Affinity' Credit Cards ■ College Controller Charged with Embezzling $1.2 Million ■ Ruling Opens Door to Litigation Over Tax Exempt Bonds ■ HIV-Positive Not Covered by Disabilities Act, Court Rules ■ Failure to Mitigate Weakens Employee's FMLA Claim ■ Property Rental for Art Shows OK, But Not for Concerts ■ Washington State Weighs Rules for 'Coventurer' ■ Colorado Revises Nonprofit Statutes After 30 Years ■ Pennsylvania Ends Tax Exemption on Religious Items ■ Federal Religion Guidelines Destined for Private Workplace ■ Easier Tax Laws Encourage Charitable Giving ■ Planned Giving Gets Boost from Montana Legislature ■ Internet Newsletter Offers Tips on Federal Grants ■ Thinking of Relocating Your Organization?

September 1997
New Tax Law Brings Good & Bad News for Exempt Orgs ■ Court Sides with Church; Orders IRS to Release Records ■ Federal Judge Approves $61 Million to New Era Victims ■ Historic Landmark Sued for Child Molestation ■ Employer Escapes Defamation Based on Rehire Statement ■ Officer's Salary Reasonable, Based on Company's Success ■ Trade Show Advertising Produces UBIT, Despite Content ■ Public Services Coincide with Exempt Purpose ■ Museum's Sale of Educational Toys Exempt from Tax ■ Illinois Suspends Tax Audits of New Nonprofits ■ New Jersey Rejects Parsonage Exemption for Rabbi ■ Discrimination Laws Just Got Tougher for Small Employers ■ Son's Inheritance Transfers Without Deductions ■ Charitable Giving Highest Among Utah Citizens ■ More Charities Qualify for Combined Federal Campaign ■ Updated IRS Per Diem Pub Now Available ■ Private Foundations Enjoy Boom in Asset Growth

August 1997
Tithes from Bankrupt Couple Go Another Round After Supreme Court Ruling ■ Congress Passes New Relief Bill for Charitable Annuities ■ Looking to 1998: Postal Service Eyes More Rate Increases ■ SEC Accuses Three Ministers in Securities Scandal ■ Charitable Immunity Overcome by Volunteer's Suit ■ Catholic Diocese Ordered to Pay $1.2 Million Judgment ■ Job Seekers Lie to Land a Job, Survey Shows ■ Ashcroft Bill Protects Against Volunteer Liabilities ■ Presidential Campaign on Internet Factional, Not Political ■ Retail Value Offers Best Assessment of Donations ■ IRS Considers Raising Threshold for Filing Form 990s ■ Appreciated Gifts Deduction Survives Pending Tax Bills ■ States Turn to Religious Nonprofits for Welfare Help ■ Minnesota Debates tax Credit for Serving Poor ■ North Carolina Legislation Would Increase Giving ■ Donor's Estate Claims Deduction for Charitable Pledge ■ Government Consolidates Nonprofit Info on Web Site

July 1997
New Tax Proposals Include Provisions Affecting Nonprofits ■ Ohio Relieves Charitable Trusts from Banking Laws ■ IRS Waives Penalty for Failure to File Taxes Electronically ■ Boston University Liable for $5.7M Contract Breach ■ Nonprofits & Fundraising Firm Hit with Solicitation Penalty ■ Supreme Court Lets Ruling Stand on Student Harassment ■ Congress Considers Revisions to Charitable Mileage Deduction ■ Small Businesses, Colleges Targeted for Pension Plans ■ Golf Fees Often Taxable, But IRS Carves Out Exception ■ Watchdog Group Points Partisan Politics Finger at Pastor ■ Management Firm's Loan to Nonprofit Passes IRS Review ■ Nonprofit's Education Classes Augment Exempt Purpose ■ Internet & Nonprofits: All It's Cracked Up to Be? ■ Alabama Proposes Exemptions for Summer Camps ■ North Dakota Fails in Linking Exemptions to Income ■ Oregon Requires Written Leases on Exempt Property ■ Contributions Increase at Healthy Rate Over Past Years ■ IRS Lists Charities on Government Web Site