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

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

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

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

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?

Lessons from Litigation

• 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

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

Employment Law

• Humanitarian nonprofit qualifies for ministerial exception

Say That Again