"Expert Advice or Assistance" Provision Of Patriot Act is Held Unconstitutional
Court says provision barring aid to terrorist groups is unconstitutionally vague and unenforceable

Mention of Official's Admiration in Fundraising Letter Does Not Misuse Person's Name or Invade Privacy
Union president has no claim against educational "think tank" for accurate quotation of his public statement at press conference

D & O Insurance Policy Does Not Cover Investigation of Possible Billing Fraud
Inquiry does not fall within the definition of "claim" and insurer is not required to provide a defense

Court Reverses Dissolution of Nonprofit College When Action Was Taken Without Proper Approval
Baptist Convention controlling the Board must consent to disposition of substantially all the school's assets

Issues Notes

Thursday with the Editor, April 29, 1:00 ET

To the Point

If our charity creates a limited liability company in which the charity is the sole member and a donor gives it a piece of real estate, will the donor be entitled to a charitable contribution deduction?

Lessons from Litigation

• Veterans Home is subordinate to national organization
• Out-of-state counsel barred from peer review hearing
• Hospital has duty to warn about dangers to roof exit

Tax Matters

• IRS declares war on tax shelter with exempt organizations
• FARM property qualifies for religious exemption

Employment Law

• Soccer club members not liable for defamation in seeking to get park director fired
• Harrassment of married couple not based on sex, Court says
• Courts dismiss cases by religious employees

Ready Reference Page

IRS Issues Tips to Agents on Collecting "Automatic" Excess Benefits Taxes from Nonprofits

Say That Again?