Children’s Wish Foundation International, which was prosecuted by the Commonwealth of Pennsylvania for filing materially false Form 990 tax returns with its charitable solicitation registration, cannot blame the errors on its accounting firm. An appellate court in Missouri has upheld a trial jury’s decision denying the charity’s claims against the accountants. The accounting issue arose with regard to the handling of in-kind gifts that the foundation sought to increase in the late 1990s in order to make program service expenditures a greater part of its total budget and reduce the percentage spent for fundraising. The foundation was able to obtain surplus goods, books, and toys by paying an...