State Court Says Federal Excess Benefit Tax Standards Should Be Considered in Determining Fairness of Payment
Church may consider past service in determining payment, and is not limited to previously contracted amounts

Nonprofit Wins Legal Fees Under EAJA, But Court Slashes Request by Almost 80%
Attorneys' records do not show why time that looks excessive and redundant wasn't excessive and redundant

Beneficiaries of CRUT Have No Standing to Sue For Breach of Fiduciary Duty by Investment Manager
The Trustee alone has standing to pursue claim since the Trustee represents the interests of all 

Nonprofit Corporation Must Indemnify Treasurer Who Successfully Defends Against Defamation Suit
Statute requires indemnification where director is "wholly successful" in a proceeding in which he is named because of his service as director

Library May Sell Native America Collection to Bolster Finances and Ensure Viability
Court says purpose of gift to enhance status would be frustrated by denial of approval to sell

Issues Notes
Kramer and Sikes to lead PBI programs 
Thursday with the Editor, March 25

Lessons from Litigation

Medical Residents may pursue antitrust claim
ED gets 8 months for misapplication of federal funds
Catholic plan elects ERISA to avoid local regulation
Illinois Hospital loses real estate tax exemption
Insurance excludes damage by excavation next door
PA Supreme Court invalidates lifetime ban on hiring

To the Point

The business hosting our annual fund raising dinner in its auditorium wants to deduct the rental value as a charitable contribution. Is it appropriate to do so?

Employment Law

Courts enforce covenants not to compete

Risk and Reward

Monitor Visitors to Improve Facility Safety
Many people have a narrow view of who constitutes a "visitor" to their facility

Tax Matters

Court denies exemption for Peoples Prize
The Tax Court has affirmed an IRS decision to deny charitable tax exempt status for Peoples Prize

Say That Again?