Hershey Alumni Have No Standing To Challenge Acts of School Trust
Pa. Supreme Court says Alumni Association has no “special interest” to justify suit against Attorney General

National Sports Organization Not Liable For Abuse of Players
Court finds no “proximate cause” for injury to Little League players abused by volunteer coach

Bond Counsel Sanctioned For Failing to Do Due Diligence
Court affirms SEC penalties when school district fails to construct projects after issuing tax-exempt bonds

Nonprofit Law You Want to Know
Here are some of the questions recently received from readers
Insurance for nonprofits

Can marketing organization be exempt?
Where do we live?
What happens to inactive charity?
Does the IRS dictate an annual meeting?
Changing the form of an organization

Issues Notes

• Discuss the issues and Ask the Editor, January 25
• Need a Binder for 2007?
• Note to Subscribers—Access is Free

To the Point

The board of a nonprofit arts organization voted to disband and close up shop due to financial difficulties -- much to the dismay of many in the community. Can anything be done to resurrect the organization? 

Lessons from Litigation

• Blue Cross surplus may breach fiduciary duty
• Court denies effort to disqualify counsel

Tax Matters

• IRS issues procedure to change classificationfrom supporting organization to 509(a)(1) or (a)(2)
• Cleared property in conservation area not exempt
• (c)(3) status satisfies “no use for profit” requirement for exemption

Employment Law

• Calling director “la bete noire” is not discrimination

Say That Again