Publications

Articles on Charitable Organizations

New guidance on Charitable Trust Stabilization Fund grants

March
2015
Illinois Law Update
Page 20
The Office of the Treasurer adopted twelve new rules that provide the procedures and criteria for awarding grants through the Charitable Trust Stabilization Fund. 74 Ill. Adm. Code 650 (eff. Dec. 4, 2014).

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.

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