Pretrial Diversion Program
Can’t Require Charitable Gift
State law requires that fines be paid
to government, not to anyone else

Full Article (free)

Florida Supreme Court Grants Judges
More Leeway to Participate in Charity Events
Participation may not cast doubt on impartiality
but mere attendance does not violate ethics rules

Free Preview | Full Article

Court Refuses to Extend
Charitable Subscription Rule
Individual is unable to enforce pledge
to provide unlimited funds to family members

Free Preview | Full Article

Ready Reference Page - No. 106
New “Core Form” 990 Presents
Revised Look for Nonprofit Finances--Part II
Organizations can be expansive on program accomplishments,
will face new questions about tax compliance, governance issues

Free Preview | Full Article

Issues Notes

• Kramer, Sikes named “super lawyers”
• Thursday with the Editor, August 21

To the Point

Is it considered “lobbying” for federal tax purposes if a 501(c)(3) public charity seeks to influence the outcome of Resolutions at the United Nations?
Answer

Lessons from Litigation  Full Article

• Where’s the line between med mal and simple negligence?
• Hospital not liable for releasing suicidal patient
• Nonprofit may exclude dissidents from parade, fairs

Tax Matters Full Article

• Court remands real estate exemption case
  to determine character of owner of leased property
• Religious use providing 67% of revenue is “predominant”

Employment Law Full Article

• Humanitarian nonprofit qualifies for ministerial exception

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