Bluetooth Association Fails to Qualify As 501(c)(6) Trade Association
IRS and Court say group carries on business for profit and provides substantial services to individual members

Charity Fined $40,000 For Failure To Register to Solicit Contributions
After 17 years of proceedings, Tennessee Court says it is time to pay up and comply with the law

Release Fails to Protect  Nonprofit from Injury Claim
Courts say language does not unequivocally release YMCA from liability

Letters Do Not Make Binding Contract for Gift in Will
Charity loses $1 million gift when donor changes will five days before death

Ready Reference Page No. 103-A
Compliance Assessments Protect Charities – Part I
Proactive review can reduce the risks of waking up to adverse publicity and loss of trust

Issues Notes

• Kramer to participate in Wharton program
• Thursday with the Editor, April 3

To the Point

May director take funds to new charity?

Lessons from Litigation

• Donor has no claim for charity’s improper investment
• Court avoids “dismal swamp” of construing obscure club rules

Tax Matters

• Unqualified disclaimer negates estate tax deduction
• Religious day care center denied exemption

Employment Law Full Article

• Title VII does not prohibit discrimination for “familial status”
• Bus diver’s black-outs don’t support ADA claim

Say That Again