When a charitable nonprofit corporation did not agree to maintain a mosaic on the outside of the building it owns, the preservation of the mosaic would be expensive and is not within the charity’s exempt purposes, and the decision of … Continue reading
Tag Archives: Charitable organizations
The merger of two non-profit corporations holding charitable funds, one of which had been decertified as a fire fighting organization by its municipality, did not require the application of the cy pres doctrine when the decertified organization had broad charitable … Continue reading
Amendments to the articles and by-laws of a foundation that changed the charitable goals of the foundation, and eliminated provisions that guaranteed that control of the foundation remained in the oldest descendant of the founder, adopted by the directors of … Continue reading
The Internal Revenue Service has introduced a new online service that can provide additional information about tax-exempt organizations. According to IR-2018-116, the new Tax Exempt Organization Search (TEOS) replaces EO Select Check (a more limited service available since 2012) and makes … Continue reading