Issues

Winter 2012/2013

Utah Attorney General Backs Off from Attack on Bowl Champion Series; Low Income Housing Organization Cannot Claim Tax Exemption from Property Taxes during Organizational Phase; Standard-Setting Organization for Mobile Phones Fails in Bid for Early Dismissal from Antitrust Suit; Pooled-Asset Special Needs Trust Does Not Qualify as Tax-Exempt; Developer’s Conservation Easement Chopped Based on Comparable Land Sales after Donation; Antitrust Suits Target Trade and Professional Association; Former Non-Profit News Associate Editor Lisa Branch Appointed Georgia Court of Appeals Judge

Spring 2011

Doctors’ Deduction for Contribution to IRSApproved 501(c)(3) Foundation Disallowed with Penalties Under “Too Good to be True” Rule; Copyright and Trademark Checklist; North Carolina State Board of Dental Examiners Sues FTC After FTC Files Administrative Complaint Against Board; Supreme Court Holds that Medical Residents Working Full-Time Are Employees for FICA Purposes; American Bar Association’s Challenge to FTC’s “Red Flags Rule” Is Mooted by Legislation; Court Finds That Trade Association Has Associational But Not Organizational Standing to Bring A Lawsuit

Winter 2010

Deduction Disallowed for Donation of McVeigh Trial Materials; FTC Issues Revised Guides on Use of Endorsements and Testimonials in Advertising; Hospital Wins Antitrust Litigation; No Award of Discovery Costs; Hospital CEO Liable for Trust Fund Penalty ; Justice Sotomayor’s Court Opinions Show No Strong Leaning For Or Against Nonprofit Organizations; Trade Associations Should Expect Heightened Antitrust Scrutiny in Obama Administration; Boy Scout Case Doesn’t Help Sex Swingers and Nudists; Second Circuit Joins Other Courts of Appeal in Holding That Medical Residents May Qualify For Student FICA Exception; FTC Announces “Operation False Charity”

Spring/Summer 2010

Supreme Court Holds NFL’s Licensing Program for Hats Subject to Antitrust Laws; Discount Certificates Issued by Trade Association for Members’ Facilities Gives Rise to UBIT; Ophthalmologists’ Association Fined for Boycotting No-Prescription Opticians; President Obama’s Healthcare Legislation Imposes Additional Requirements on Tax-Exempt Hospitals; Eleventh Circuit Affirms That Trade Association Membership, Without More, Is Not Evidence of Conspiracy to Violate the Law; Pension Protection Act May 15 Filing Deadline May Cause Non-Compliant Nonprofit Organizations to Lose Tax-Exempt Status