NEW!

Churches and the IRS: Why Trump’s Call to Repeal the Johnson Amendment Makes Constitutional Sense

President Trump recently told faith leaders that he would “totally destroy” the Johnson Amendment, referring to then-Representative Lyndon Johnson’s sponsored legislation banning churches’ and other Section 501(c)(3) organizations’ political campaign speech.  As W & O attorney Ryan Oberly recently observed in Modern Healthcare’s article, the prohibition is controversial and difficult to enforce, given both the free speech and religious liberty constitutional interests at stake and the IRS’s questionable capability to enforce the law fairly.  Many religious organizations have openly flaunted the ban by endorsing or speaking against candidates, leaving others to wonder whether they should follow the letter of the law despite its dubious constitutional legitimacy.

Q & A: Severance Pay for Nonprofit Employees

Nonprofit organizations may legally provide severance pay.   But under what circumstances, and how much?  How do unemployment benefits fit with severance?  And why put it in writing?  Whenever a nonprofit employer considers whether to provide severance pay to a terminated employee, many significant questions can arise warranting careful evaluation of several factors including risk management, stewardship, fairness, and practical business decisions. 

A Healthy Dose of Charity: The Carle and Oswald Property Tax Exemption Appeals

The Illinois appellate courts continue grappling with a new statute intended to bring clarity to nonprofit hospitals’ qualification for property tax exemption.  May such qualification be established through a certain amount of charitable activities, shown in financial terms?  These two cases demonstrate that charitable property use – not just charitable ownership and activities – is a nonnegotiable requirement under the Illinois Constitution for all nonprofit property owners. 

Pages

Subscribe to Wagenmaker Law Blog