Articles Posted in Non-Profit Corporations

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The Idaho Supreme Court determined the district court did not err when it found that the Church did not have a special relationship with Henrie such that it had an affirmative duty to control or protect him, nor was there any issue of fact as to whether the Church had a general duty to prevent Henrie's injury. This case arose out of injuries suffered by Bryan Henrie while he was participating in a community service event organized by the Mormon Helping Hands (“Helping Hands”), a priesthood-directed program run by the Church of Jesus Christ of Latter-day Saints (the “Church”). Henrie argued on appeal that the district court erred when it dismissed his tort claim on summary judgment. Henrie was assigned to work with a crew felling burned trees and rolling or throwing the wood down an embankment on the property to be hauled away later. Later that day, Henrie was attempting to throw a tree stump down the embankment when it caught on his smock. He was pulled down the embankment by the stump, severely injuring his right knee in the process. Henrie asserted that “[a]t the very least, Defendant had a duty not to supply Plaintiff with gear or clothing that would put him or his bodily safety in danger or ultimately harm him . . . Defendant breached this duty of care.” He further asserted that “Defendant owed a duty to Plaintiff to use reasonable care in nominating, training, and supervising any and all of the clean-up organizers and volunteers, including those who spoke with and directed Plaintiff.” The Supreme Court affirmed the district court's grant of summary judgment in favor of the Church. View "Henrie v. Church of Latter-Day Saints" on Justia Law

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Appellants Duane Kemmer, Karen Kemmer, and Tim Dolph appealed the district court’s decision that Respondents Bob Newman, Phyllis Miller, and Ruth Smith were properly elected as directors of New Life Missions, Inc. church (NLM) at a special membership meeting. On appeal, Appellants argued the district court erred in reaching its decision because the special meeting was improperly called in violation of the Idaho Nonprofit Corporation Act. After review of the matter, the Supreme Court agreed with that contention and reversed. View "Kemmer v. Newman" on Justia Law

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The Board of Equalization of Ada County (Ada County) appealed a district court’s ruling granting Evangelical Lutheran Good Samaritan Society (Society) a charitable property tax exemption. After review, the Supreme Court concluded that Society was not a charitable organization under the factors announced in "Appeal of Sunny Ridge Manor, Inc.," (675 P.2d 813 (1984)). Accordingly, the Court reversed and remanded the case for further proceedings. View "Evangelical Lutheran Good Samaritan Society v. Bd of Equalization of Ada County" on Justia Law

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In August 2006, Nagel Beverage Company approached the Youth Ranch and the Idaho Youth Ranch Foundation, Inc., about the sale of the real property. Nagel was looking to sell the property as part of a 1031 exchange and offered it to the Youth Ranch for $1,136,000 below the appraised value as a noncash donation. The Youth Ranch wanted to purchase the property and began to explore financing options with Key Bank. The Ada County Board of Equalization (the BOE) denied an application for a property tax exemption that the Youth Ranch and Idaho Youth Ranch Nagel Center, LLC asked for resulting from the donation. The Idaho Board of Tax Appeals affirmed that decision. The Youth Ranch and the LLC appealed. Ruling on the parties' cross-motions for summary judgment, the district court held that the property was not exempt from taxation. Finding no reversible error, the Supreme Court affirmed. View "Idaho Youth Ranch v. Ada County Bd of Equalization" on Justia Law