Uniform Trust Code Does Not Control Nonprofit Corporations
Virginia Supreme Court rejects contention that would change law for all charitable corporations

Board of Unincorporated Association Not Personally Liable for Injury
Court says plaintiff did not plead specific acts by specific people

Plaintiffs Entitled to Legal Fees Under Theory of Indemnification
Church members may recover costs when suing to stop amendment to articles

Historic House Museum Must Comply with ADA
Court says removal of wheelchair barriers would be readily achievable and not disruptive

Ready Reference Page - No. 106
New “Core Form” 990 Presents Revised Look for Nonprofit Finances--Part III
IRS asks entirely new question about “diversion” of assets and what the organization has done about it

Issues Notes

• Kramer to talk on gifts with strings attached
• Talk with the Editor, Wednesday, September 17

To the Point

I have developed a webstore for our nonprofit animal rescue group and serve as the webmaster for the website that includes the online store.  I also operate a personal webstore that sells similar items.  I in no way use any contacts from the nonprofit webstore to link to my website.  Is this a conflict of interest?

Lessons from Litigation

• Court denies arbitration of charitable trust issues
• Nonprofit may determine members in governing documents
• Nonprofit wins “storm in progress” defense
• Court reverses “clearly improper” injunction in church dispute

Tax Matters

• Tax credit project denied exemption
• Property waiting rehab not entitled to exemption

Employment Law

• Prima facie standard different in work force reduction

Say That Again