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Lead Stories
University May Sue Trust To Collect on Donor’s Pledge
“Spendthrift” clause protecting against creditors is ineffective against claims against settlor-beneficiary
Wrongful Withholding of Tips Not Covered by Club’s Insurance
Loss came from pre-existing obligation, not from wrongful act, says Court
Court Can’t Order Contributions In Addition to Maximum Criminal Fine
Government’s request for $44 million in funding for community service projects is rejected
Ready Reference
Primer on Planned Giving Instruments
As charities anticipate billions of dollars passing between generations, many are beginning to consider planned giving programs. Here are some basics.
To the Point
Does a nonprofit have to provide tax returns?
Does a nonprofit organization that has never filed for tax exemption at the federal or state levels have to provide its tax returns to the public upon request? If so, what is the legal citation/authority for this? Would they file something other than a Form 990, like a typical for-profit corporate tax return that is not public?
Lessons from Litigation
Tax Matters