IRS Revokes 3 Exemptions for Electioneering; Will Continue Monitoring During ’06 Elections
Nearly 3/4 of charities reviewed engaged in political activity; Service imposes tax on one, gives written warning to others 

Assets of Nonprofit Not Subject To Forfeiture for Crimes of Board Chair
Government claimed Chair gained control over corporation by false proxies to eliminate members’ rights 

Home Schooled Student Lacks Standing To Seek Scholarship for High School Grads
Court says Attorney General represents public interest, potential beneficiary does not have special interest 

Ready Reference Page No. 88
IRS Issues New Guidance on Electioneering
Service launches enhanced educational effort to avoid uncertainty for 2006 election cycle

Issues Notes
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Thursday with the Editor, March 23 IRS new guidance on electioneering

To the Point
Can the founder of a 501(c)(3) nonprofit, who does not hold a board position, be voted out of the organization by board members? And if so, what protection does that founder have to safeguard that which he or she has founded?

Lessons from Litigation
1885 deed restrictions do not prevent sale of church
Charitable status does not preclude award of attorneys’ fees

Tax Matters
IRS helps foundation terminated by state law

Employment Law
Divided Court permits employee to sue for retaliation