Publications

2003 NPA Archive

December 2003

U.S. Charitable Donations Decline ■ Waiver Protects From Death Claim ■ Hospital Pays Back Donor's $6 Million Gift ■ Postage Fraud Settlement Stings Direct Marketing ■ National Registry May Aid Regulators ■> Adjusting Gifts in Today's Dollars ■ Overtime Changes May Affect Charity Employees■

November 2003

New Faith-Based Funding and Regs ■ Reasonable Compensation Media Story Sparks Legal Inquiries by State Regulators ■ Court Reprimands Executive for Breach of Duty ■ Court Says No Undue Influence With $1M Gift ■ Exempt Status Not Jeopardized by Scholarship to Relatives ■  Insurance:  Know What You've Got Before You Need It ■

October 2003

H.R. 7 Update: Charity Legislation Stays on Track ■  Halloween Hayride Harm: Scary Scenario Case Proceeds Against Church ■  Retired Executive Faces Lawsuit for Improper Payments ■  $1.25 Million Claim Dismissed; Foundation Cleared ■  Nonprofit Coaching Team Scores Tax Exemption After Prolonged IRS Challenge ■  Volunteer Directors Avoid Personal Liability for Employee’s Claim ■

September 2003

IRS Gives Thumbs Up Approval to Nonprofit’s Joint Venture ■  No Volunteer Immunity in Fender-Bender ■ Opera Hits Flat Note on Donor's Gift■Donor Goes to Jail for Fraud with DAF■ Health Club Gives YMCA Legal Workout on Business Competition■Employee Fraud on the Rise ■ No More Faxes: FCC Rules Affect Charity Marketing

August 2003

The Fight for Nonprofit Health Benefits■ N.Y. Pushes Tougher Charity Rules■ Associations Oppose H.R. 7 Provision■ IRS Nixes Nonprofit Stock Option Plans ■ Support for Religous Religious Criteria ■ "Death Tax" and Charitable Giving■

July 2003

 Operation Phoney Philanthropy ■ Court Rejects "Females Only" Policy ■ USPS: Split Mailing Costs for Charities? ■ IRS Says "No" to Teacher Housing Allowances ■ Publishing Booklet Won't Hurt Nonprofit ■ Campaign Law Still Uncertain

June 2003

Supreme Court Upholds State Fraud Charges Against Charity ■ Gospel Missions Challenges Solicitation Ordinance on Constitutional Grounds ■ Did Failure to Supervise Cause Volunteer's Fall ■ Employee Copyright Infringement:  What They Download Could Hurt You ■ Nonprofit's Trustees Escape Joint Liability for Bad Investments ■ 7th Circuit:  State Funding to Religious Halfway House Passes Constitutional Review ■ Senate Offers CARE for Charities ■ 

May 2003

Supreme Court Denies Certiorari, Signaling Positive Outlook for Exempt Bonds ■ IRS Clarifies Limits on Foundation Transfers to Charity; Relaxes 5-Year Rule for Public Charities ■ Fund Finally Achieves Tax Exempt Status After 10-Year Battle with IRS over Control Issues ■ Religious Exemption Applies Throughout Employment, Not Just at Hiring Time ■ IRS Hooks Company Fishing Trip Fringe Benefits ■ Responding to Crisis: Recommendations for Charities ■ Founder's Advisory Contract Avoids Self-Dealing

April 2003

Supreme Court Hears Arguments in Charity Free Speech, Solicitation Case ■ Court Protects Nonprofits from Bankruptcy ■ War's Impact on Charities: Between Iraq and a Hard Place ■ Board Isn't Separately Liable from Nonprofit ■ Bonnie & Clyde:  Bookkeeper & Boyfriend Indicted for Stealing Foundation's Checks ■ Divorce Ends Marriage, But Not COBRA Coverage ■ Americorp "Volunteer" Can't Claim Worker's Comp ■ Web-Based Job Placement Compliments Exemption ■ New York A.G. Proposes Stiffer Corporate Accountability on Nonprofits 

March 2003

IRS Policy Now Protects Donor Privacy ■ New Political Guide for Religious Groups ■ Nonprofit CEO Spouse Equals Disqualified Person; Consulting Fees Must Meet Excess Benefit Test ■ Board Slapped with $600,000 in Whistleblower Suit ■ FMLA Claim Nets $11.6 Million for Parental Care ■ Sick Leave Exchange Program Benefits Employees While Avoiding Tax Consequences ■ States Working to Simplify Online Sales Taxes ■ Protestant Donations Rise, But Social Gifts Drop ■ Virginia Amends Property Tax Exemptions

February 2003

Music to Donor’s Ear-Marked  Contribution for Composer: Its Tax Deductible ■ Nonprofits Ordered to Dissolve After Profiting Executive and Abandoning Charitable Purpose ■ “Do-Not-Call” Means One and All; Limited Exception  Only  for  Charities ■ Volunteers Sue Foundation for Contract Breach ■ Camp Caretaker’s Rent Doesn’t Destroy Exemption ■ Employee Internet Use: Improving Productivity or Increasing Liabilities? ■ Foundations Score Favorable IRS Rulings on Training Seminars and Classroom Construction

January 2003

IRS Changes Policy To Protect Donor Privacy ■ New Political Guide for Religious Groups ■ Nonprofit CEO’s Spouse Equals Disqualified Person ■ Board Slapped with $600,000 in Whistleblower Suit ■ Sick Leave Exchange Program Benefits Employees While Avoiding Tax Consequences ■ FMLA Claim Nets $11.6 Million for Parental Care ■ States Gather to Drink at the Streamlining of Sales Taxes ■ Protestant Donations Rise, But Social Gifts Drop ■ Virginia Amends Property Tax Exemptions