1998 NPA Archive
December 1998
Tax Break for Stock Donations Permanent■Nonprofit Liable for Volunteer's Negligence■Postal Service Targeting Nonprofit Eligibility Rates■Board Trustees Liable for Preferential Contracting■'Fair Share' Policies Draw Negative Attention■New Warning: Alliance Tracks Pirated Software■Y2K and Beyond: What It Means for Nonprofits■If It Looks Like a Duck and Quacks Like a Duck...■No Arbitration Unless Employee Knowingly Agrees■It's That Time Again: Year-End Receipting Beckons■IRS Hints at Future Developments■Critics Prevail; No Change in Tax Filing Threshold■North Carolina Raises Charitable Gift Tax Credit■Ohio Denies Tax Exemption to Church Parking Lot■Oregon Camp Residence Escapes Property Taxes
November 1998
Supreme Court Won't Revisit Case of Bankrupt Donation Pursued by Trustee■Congress Extends Copyrights to 70 Years, Plus Additional Protection for Some Nonprofits■Charities Prepare for Coming Disclosures■State Fights to Remove Trustees for Breach of Duty■Charity Pays $75,000 to Settle Fundraising Uproar■Nonprofit Liable for Swimming Pool Accident■Campus Ministry Not Exempt From Unemployment■Have Car, Will Travel - - And Deduct Auto Lease■IRS Casts Weary Eye to Split-Interest Insurance■Turning the Tables...And Chairs...on UBIT■International Issues Abound for Nonprofits■Good News Just Got Better: Deductions Increase■California Imposes Registration on Consultants■LLC Company Qualifies for New York Exemption
October 1998
Court Upholds Registration Law on Fundraisers■Nonprofit Endorsement deal Raises Questions■Serving Two masters: A Situation Ripe for Conflict■Charity Exec Collects $1.5M Defamation Award■Board Member Faces Criminal Charges for Bids■Harassment Leads to Retaliatory Discharge Claim■Transportation Benefits Offer Nice Tax Break | No Gain, No Pain: Couple Avoids Inurement■Conference Center's Meals Subject to Tax■AICPA Changes Fundraising Allocations■Loose Lips Sink Ships - - And Charitable Deductions■Georgia Raises Threshold for Independent Review■Oklahoma Adds Genetic Discrimination to Statutes
September 1998
IRS Releases Regs on Intermediate Sanctions■'Historic Wealth Transfer': $1 Trillion to Charities■Children's Charity Banned from Fundraising■Art Museum drops Lawsuit Against Donor■Change of Heart Costs Association $9.9 Million■Boy Scouts May Be Liable for Negligent Retention■Insider Transactions: Slow Down, Curve Ahead!■CGA Case Finally Ends After Long Legal Battle■To Count or Not to Count Earmarked Gifts?■Special Housing Arrangements Prompt Tax Liabilities■Maryland Laws Favor Nonprofits■Oregon Harpoons Aquarium Exemption■Pennsylvania Exempts Park; Admission Fees Okay■Goodwill Hunting: Big Gift from Clueless Donor
August 1998
Form 990 Disclosure Starts Soon; Nonprofits Brace for Onslaught of Requests■Supreme Court Lets Ruling Stand on Church Exemptions from Unemployment Taxes■Museum Audit Uncovers Conflicts of Interest■Charity Exec, Lawmaker Face Conspiracy Charges■Work Security Sees More Employee Threats■Employee v. Contractor: Two Taxing Tales■Faulty Release Violates Age Discrimination Law■Pooled Income Funds: Merging Into Bigger Pool■Foundation's Scholarships Pegged with Tax■From Morbid to Moribund, UBIT Abounds■California Nonprofits Face Greater Scrutiny■Michigan Governor Vetoes Nonprofit Tax Break■New Ethical Standards Designed for Nonprofit Boards■New York Denies Sales Tax Exemption to AARP
July 1998
Congress Passes Charitable Donation Protection Act■Nonprofit Postal Rates On the Rise Again■Affiliate of National Charity Keeps $1M■Knowledge Isn't Everything When Tax At Issue■Employer May be Liable for 'Peeping Tom'■Once Is Enough for Alcohol Treatment■Doctor's Orders: Go to Work!■Volunteerism Higher in U.S. Than Most Countries■Adopt-A-Pet Neutered by IRS■Leases Okay, but Storage Produces UBIT■Indiana Grants Exemption for Church Renovation■Colin Powell Challenges Nonprofit Associations■Michigan Study Shows Reluctance to Bequeath■Brokerage Firm Pays Royalties to Nonprofits■Two Indicators Show Donations on the Rise■Tax Code v. Bible: Words Apart
June 1998
Travel Tours: IRS Makes UBIT Limitations Official■Internet Taxes Halted by Moratorium Legislation■Cancer Charity Cleared of Financial Wrongdoing■Director Personally Liable for Fiduciary Duty to Creditors■Defamation: A $1.2-Million Yard Sale Bargain?■A Meal Ticket to Taxes: Employer Liable for Withholding■Executive Compensation Remains at Forefront■Corporation's Gift of Stock Qualifies for Tax Break■Veterans Post Loses Exempt Status After Operating Profit-Making Activities■Private Foundations Get Clean Bill of Health from IRS■District of Columbia Looks Again to Taxing Exempts■Hawaii Abandons Tax; Nonprofits Escape Coverage■'Charitable Choice' Would Expand to More Social Programs■Tennessee Permits Property Transfers, Despite Tax Liens■Checking up on Donors: No 'Blank' Deductions■Annuity Payouts Should Decline Slightly, Council Suggests■Software developer Offers Free Web Space to Nonprofits
May 1998
IRS Extends Deadlines in Two Major Employer Programs■Membership Mail Meets 50% Limit Under New USPS Rules■Nonprofit Assessed $1 Million for Volunteer's Conduct■Missed Deadline Forces Return of $3-Million Gift■CBN Pays Big IRS Settlement, But Retains Exempt Status■FMLA Clock Starts Ticking with Temp Time■FMLA Clock Skips Time for Vacations & Holidays■Stress & ADA: Relief for Employer; Remorse for Employee■Nonprofit Puts Director to Bed - - With IRS Approval■Nonprofit Landlord Furthers Mission by Renting Building■Bankrupt Donors: Can You Keep Their Contributions?■Massachusetts Exempts Nonprofits' Video & Film Sales■Washington State Considers fundraising Exemptions■Charitable Benefit Warrant: The Latest Financial Product■Nonprofit Salaries Lag, but Vacations Outpace Industry
April 1998
Supreme Court Extends Sexual Harassment Protection■Critic Barred from Using Domain Name of Nonprofit■Charity Wins $1.5 Million in Damages From Fund Raiser■Nonprofit Liable for 'Rescuer's' Muddy Fall | Nonprofit's Executive Salaries raise Alarm in Congress■One Little Mistake Invalidates early Retirement Waiver■Social Security Benefits Don't Hamper ADA Rights■Fitness Center Sweats Through IRS Workout■Strict Limits Proposed on Charities' Political Activities■Colorado Considers Tax Exemption for Donated Goods■Home Office Injuries: Can an Employer be Liable?■Missouri Exempts Nonprofit Construction■Universities Roundup Gift of $9-Million Ranch■The 'Stamp' of Approval for Philanthropy
March 1998
Charitable Giving, Nonprofit Employees Stand to Benefit from Pending Legislation■Work-Study Students Freed of Social Security Taxes■Cash Award Permitted; Not an Excess Benefit■Company VP Narrowly Escapes Back Tax Liability■Nonprofit Locked in Legal Battle with Its State Affiliate■IRS Now Accepts E-Mail to Document Travel Expenses■Clients of Exempt Work Program Classify as Employees■IRS Barks Up the Wrong Tree on Kennel Club's Income■■Inflation Raises Amounts Donors Deduct for Quid Pro Quo■Florida Privacy Proposal Defeated; Mailing Lists Now Safe■Connecticut Protect Charities from FOIA Requests■Employees on Loan: Are YOU Their Employer?■Bookstore Launches Creative Fund Raising Venture■Gifted Ghost Town Scares Up Tax Deduction■Electronic Newsletter Published for Board Members
February 1998
New Copyright Law Protects On-Line Material■Supreme Court Weighs In on Controversial Annuity Case■Fiduciary Duties Part I: Director's Failure to Inform■Fiduciary Duties Part II: Minister's Sexual Misconduct■Refusal to Verify Employment Leads to Liability■Get Along by getting Along, Not by Arguing Disability■Private Inurement Brings Down Club Members■IRS Says: 'No Records; No Exemption'■Standard Mileage Rates, Per Diem Increase for 1998■Arkansas Exemption Depends on Use, Not Ownership■Florida Privacy Proposal Gaining Attention■Virginia Taxes Solicitations by Out-of-State Nonprofit■Joint Ventures: Nonprofits Must Exercise Control■Bankruptcy Court Approves Reasonable Contributions■Consider Joint Marketing with Commercial Product■Year 2000: Excuse for Another Day Off?
January 1998
Landmark Case Preserves Pennsylvania Tax Exemption■Inurement Governs Third Party 'Insiders'■Volunteer Loses Harassment Case Against Hospital■Seven Arrested for Embezzlement at Goodwill Industries■Legal Questions Prompt Request for Board Resignations■Employee Drug Testing Must be Without Pretext■Common Mistakes Hamper W-2's, Create Penalties■Writing on the Wall Generaates UBIT■Tax Exempt Bonds More Popular as Finance Tool■California Shuts Down 'Living Trust Mill'■Funigating the Year 2000 Bug: What Works for Nonprofits■Florida Favors Phone Freebies for Philanthropies■Charitable Remainder Trusts Get Timing Reprieve■Catalog of Charities Showcases Little-Known Groups
