Religious Institutions: August 2014

Nathan "Nate" A. Adams IV is a Partner in our Tallahassee office.

HIGHLIGHTS:

• The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent moratorium on IRS investigations of tax-exempt entities during the pendency of Congress's probe of IRS audits of conservative nonprofits.
• In Horisons Unltd. v. Santa Cruz-Monterey-Merced Managed Med. Care Comm'n, No. 1:14-cv-00123-LJO-MJS, 2014 WL 3342565 (E.D. Cal. July 2, 2014), the court granted in part the defendants' motion to dismiss the plaintiffs' antitrust and other claims arising from its inability to offer indigent healthcare.
• In Diocese of Quincy v. Episcopal Church, No. 4-13-0901, 2014 WL 3672970 (Ill. App. 4 Dist. July 24, 2014), the court affirmed the trial court's finding under the "neutral principles of law" approach that title to funds totaling roughly $3.5 million and real property belongs to a diocese that