Court Permits Deviation from Trust Based on Unanticipated Circumstances
Uniform Trust Code authorizes sale of property and use of proceeds for purposes of original gift

For-Profit Conversion to Nonprofit Invalid Without Reclassifying Shares
Post-conversion valuation of shares does not meet requirements of statute

Church Is Not “Keeper” Of Sexton’s Dog
Court says Church is not liable for bite by live-in employee’s pit bull

Ready Reference Page No. 104
New Form 990 Will Greatly Expand Reporting Requirements for Nonprofits
It still offers an important public relations opportunity, but many Boards will have to adopt new policies to look good

Issues Notes

• Kramer, Emerson to discuss new Form 990 requirements
• Thursday with the Editor, May 22

To the Point

Is a nonprofit required to post all officers’ names and addresses on its website? I am worried about being exposed to a stalker who has bothered me in the past. 

Lessons from Litigation

• What church disputes may courts hear?
• When does statute of limitations start in abuse case?

Tax Matters

• Art colony granted real estate exemption

Employment Law

• Court won’t review non-renewal of Seminary professor
• Unaware of disability, school not liable under ADA

Say That Again