Senate Approves Limits on Charities,
Incentives for Charitable Giving
Measures must be approved by the House
before they can become effective

Full Article (free)

Clinton Foundation Is “Legitimate Business Enterprise”
Eligible for Tax Breaks Under Economic Development Law
Arkansas Supreme Court says business enterprise
can include nonprofit as well as for-profit business

Free Preview | Full Article

Corporate Action is Permissible
Unless Prohibited by Governing Instruments
Court rejects argument that action is okay only
where specifically permitted in Constitution or bylaws

Free Preview | Full Article

Donors Can’t Sue Charity for Damages
When Deduction Is Postponed
Court denies claim for unjust enrichment and damages
when gift is not completed until following year

Free Preview | Full Article

Ready Reference Page

Senate Proposes Two Year Contribution Breaks,
Permanent Limits on Deductions, DAFs and SOs
Donor Advised Funds and Supporting Organizations would face new restrictions to make them more “accountable”

Free Preview | Full Article

Issues Notes

• Need a practical gift for colleagues?
• “This Year In Nonprofit Law” Materials Available
• Thursday with the Editor, December 15, 2005

To the Point

Lessons from Litigation  Full Article

• Prohibition on gifts to terrorist groups is constitutional

Tax Matters Full Article

• Volunteer can’t deduct cost of lunch

Employment Law Full Article

• Anxious employee not entitled to FMLA protection
• Lifting requirement for camp counselors not discriminatory