Publications

Illinois Bar Journal
Articles on Charitable Organizations

Provena loses its charitable property tax exemption By Helen W. Gunnarsson May 2010 Lawpulse, Page 230 A hospital that gives away less than one percent of its annual revenue in free patient care doesn't qualify for a charitable property tax exemption, the Illinois Supreme Court holds.
Amendments to Charitable Games Act re-enacted - PA 094-0986 March 2007 Illinois Law Update, Page 124 In an attempt to avoid previous constitutionality problems, the Illinois General Assembly has passed Public Act 094-0986 in order to re-enact certain amendments originally passed in Public Act 088-0669 but declared unconstitutional by the Illinois Supreme Court in People v Olender, 222 Ill 2d 123, 854 NE2d 593 (2005). 
General Not for Profit Corporation Act of 1986 has new signature rules October 2006 Illinois Law Update, Page 526 The Illinois Secretary of State has added a new section to part 160 of title 14, 14 Ill Adm Code 160. 
An Illinois Not-For-Profit Directors’ Compliance Checklist By William E. Westerbeke September 2006 Article, Page 484 A carefully crafted compliance checklist can help board members stand up to today's careful scrutiny. 
Financial reports required for charity sale of motor vehicles or watercrafts PA 094-0749 August 2006 Illinois Law Update, Page 404 The Solicitation for Charity Act is amended by changing section 6, 225 ILCS 460/6, which requires specific information in the financial reports of fund raisers that collect or sell motor vehicles or watercrafts. 
Winning Tax Exemption for Illinois Nonprofit Nursing Facilities: No Easy Task By Neville M. Bilimoria August 2006 Article, Page 420 A little-known Illinois Supreme Court case makes it much harder for nonprofit nursing homes to get a property tax exemption.
New assessment structure for qualified SECA charitable organizations March 2006 Illinois Law Update, Page 118 Effective December 7, 2005, the Illinois Department of Central Management Services amended Part 2650 of Title 80, 80 Ill Adm Code 2650. 
Does Your Client Qualify for a Charitable Property Tax Exemption? By Karyn R. Vanderwarren January 2006 Article, Page 40 Whether you're counsel or a board member, you can help your charity try to qualify for an exemption and put the dollars you save to charitable use.
Correspondence from Our Readers May 2005 Column, Page 222 Nonprofits' billing practices; bankruptcy lawyers and divorce.
All constitutional requirements must be met in order for property to qualify for a charitable-use property tax exemption March 2005 Illinois Law Update, Page 116 On December 2, 2004, the Illinois Supreme Court reversed the orders of the appellate and circuit courts, which reversed the Illinois Department of Revenue's (Department) holding that the property in question was not tax exempt. 
Patients Challenge Nonprofit Hospitals’ Charitable-Care Practices By Neville M. Bilimoria March 2005 Article, Page 134 A look at recent cases brought by plaintiffs against hospitals and their charitable-care practices
Salaries at not-for-profits: the IRS takes a hard look By Helen W. Gunnarsson February 2005 Lawpulse, Page 62 If you advise or sit on the board of a tax-exempt organization, take note of an IRS initiative to make sure nonprofits aren't paying employees too much.
Legislation facilitates donations of motor vehicles to charitable organizations to provide people in need with means of transportation P.A. 92-0495 May 2002 Illinois Law Update, Page 232 Legislation recently enacted by the General Assembly's override of the governor's veto amends the Illinois Vehicle Code in order to better facilitate the charitable donation and transfer of motor vehicles to not-for-profit organizations for the purpose of providing vehicles to individuals in need of transportation.
Solicitation for Charity Act not Unconstitutional February 2002 Illinois Law Update, Page 66 On November 21, 2001, the Illinois Supreme Court reversed the appellate court and held that the Solicitation for Charity Act, 225 ILCS 460/0.01, is not unconstitutional.
Supporting Organizations: The Less Expensive Alternative to Private Foundations By Fredrick B. Weber March 2001 Article, Page 128 Find out how IRC section 509(a)(3) supporting organizations can be an attractive alternative to traditional foundations.
The Lawyer’s Journal By Bonnie C. McGrath October 2000 Column, Page 560 The illusion of insurance exclusion; lease lacking, landlord loses; OSHA makes house calls; and more.