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Seventh Circuit: plaintiffs lacked standing to challenge tax exemption for ministerial rental allowances
  • McDermott Will & Emery
  • USA
  • November 20 2014

In November 2013, the U.S. District Court for the Western District of Wisconsin declared unconstitutional Section 107(2) of the Internal Revenue Code


Freedom from Religion Foundation: 7th Circuit reminds that standing is every plaintiff’s cross to bear
  • Foley & Lardner LLP
  • USA
  • November 17 2014

There is something to be said for not paying your taxes. At least, that is one lesson that the plaintiffs may have learned from the Seventh Circuit’s


Association lacked standing to challenge FEMA-financed relocation of religious school under the National Historic Preservation Act
  • Holland & Knight LLP
  • USA
  • October 17 2011

In Friends of St. Frances Xavier Cabrini Church v. Federal Emergency Mgmt. Agency, Case No. 10-30918, 2011 WL 4435792 (5th Cir. Sept. 26, 2011), the court of appeals ruled that an association comprised of individuals who were current and former parishioners of Cabrini Church, alumni of St. Frances Xavier Cabrini and Redeemer School (Cabrini School), preservationists, architects, citizens and residents lacked standing to assert a claim that the Federal Emergency Management Agency (FEMA) was required under the National Historic Preservation Act (NHPA) to include Holy Cross School campus in a protected Area of Potential Effects (APE) within the meaning of the NHPA.


Court decides issue of standing to participate in cy pres proceeding
  • Farrell Fritz PC
  • USA
  • September 23 2011

In a recent decision in the Matter of Lally, the Schenectady County Surrogate’s Court decided an issue of standing on a set of particularly interesting facts.


Hoffman v. University of Massachusetts Amherst
  • Day Pitney LLP
  • USA
  • June 9 2011

In Hoffman v. University of Massachusetts Amherst, Case No. 10-P-1251, 2011 Mass. App. Unpub. LEXIS 731 (June 2, 2011), a decision issued pursuant to Rule 1:28, the Appeals Court affirmed an application for cy pres with respect to a charitable trust.


Religious institutions
  • Holland & Knight LLP
  • USA
  • April 8 2011

Last month, we tackled the question of what constitutes a "substantial burden" on the "religious exercise" of a person - but it might have been better to begin with the question of what constitutes "religious exercise."


Religious institutions
  • Holland & Knight LLP
  • USA
  • December 14 2010

Communicating with your employees and students that your organization has full access to - and the ability to monitor - all email or Internet communication on the institution's computer system has never been more important.


Stanford v. Roche to be heard at the Supreme Court
  • McDermott Will & Emery
  • USA
  • November 30 2010

The U.S. Supreme Court has granted a certiorari petition filed by Stanford University in a case involving the issue of whether, under the Bayh-Dole Act, individual inventors or contractors retain intellectual property rights to inventions arising out of federal grants to universities and non-profits.


OIG opines that drug and device funded foundation is ok
  • Baker & Hostetler LLP
  • USA
  • September 2 2010

A recent Advisory Opinion posted by the Office of Inspector General (OIG) found that a proposal by a charitable organization (Foundation) to establish a patient assistance program for financially-needy brain tumor patients would not run afoul of the anti-kickback statute.


Client awarded judgment against accountant who advised in favour of donation tax shelter scheme
  • Miller Thomson LLP
  • Canada
  • July 31 2010

The Ontario Superior Court of Justice recently awarded approximately $45,000 to two individuals who sued their accountant for advising them to participate in a donation tax shelter arrangement and for taking secret commissions in respect of the scheme.