IRS Revokes Exempt Status of Easment Recipient Organization

The Nonprofit Law Prof Blog reported March 8 that “In Private Letter Ruling 201109030 (Dec. 8, 2010), released on March 4 … the Internal Revenue Service (“IRS”) revoked the federal income tax exemption of an organization … [that]  received donations of five conservation easements…” Each easement area was inappropriate in some significant way. The [...]

Matter of Ithaca City School Dist. v. City of Ithaca

App. Div. of NY Supreme Court, 3rd Dept., 2011 NY Slip Op 01551, March 3, 2011: Holds local landmarks preservation commission can’t prevent demolition of historical landmark owned by schools district because school district is a “state agency” under NY law.

The school district (District) sought to demolish the 1932 Markles Flats Building it owned that had [...]

David v. Martins Point Property Owners Association

Court of Appeals of South Carolina, Unpublished No. 2011-UP-086, March 1, 2011: Enforces a private negative deed covenant imposed for conservation purposes and enjoins construction of a dock at a community lot in a subdivision. (Opinion has no precedential value under SC rules.)

A small limited partnership (“LP”) developed Martins Point with the express goal “to preserve [...]

Montgomery Preservation v. Park and Planning Commission

MD Court of Special Appeals, No. 1176/09, Feb. 25, 2011: Held the circuit court properly refused to review the County Planning Board’s recommendation to the County District Council against designating a building as a historic site.

Montgomery County’s Historic Preservation Commission, at the request of the Silver Spring Historical Society, recommended to the Maryland-National Capital Park and [...]

Rosenfeld v. Zoning Board of Appeals of Mendon

Mass. Appeals Court, 78 Mass. App. Ct. 677, Jan. 28, 2011: Court held for the first time that an abutter has standing to seek enforcement of a deed restriction that does not refer to the abutter’s land or identify it as a benefited parcel.

The restriction, which ran with the land, was granted as a condition to [...]