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Case Citations [i] (Spring 2026)

handle is hein.ali/alicodpri9919 and id is 1 raw text is: THE AMERICAN LAW INSTITUTE Spring 2026 Citations CHARITABLE NONPROFIT ORGANIZATIONS CHAPTER 1. DEFINITION AND CHOICE OF FORM § 1.01. Definition of a Charity D.Utah, 2025. Subsec. (a) quot. in ftn. In multidistrict litigation, donors of charitable funds to a church filed a class action against church and affiliate that served as church's investment manager, alleging, among other things, that defendants breached their fiduciary duty to donors by concealing how much church received in donations and by failing to use the donations to support the charitable purposes that church identified when soliciting the donations. This court granted defendants' motions to dismiss, holding that plaintiffs failed to state a claim for breach of fiduciary duty, because plaintiffs were not in a fiduciary relationship with defendants under Utah law. The court cited Restatement of Charitable Nonprofit Organizations §§ 1.01, 2.01, and 2.02 in noting that charities were required to act for the benefit of their charitable purpose rather than the benefit of their donors, and that the Utah Charitable Solicitations Act did not create a fiduciary relationship between plaintiffs and defendants. In re Church of Jesus Christ of Latter-Day Saints Tithing Litigation, 785 F.Supp.3d 1009, 1035. CHAPTER 2. GOVERNANCE AND MANAGEMENT OF ASSETS D.Utah, 2025. Ch. 2 cit. generally in ftn. In multidistrict litigation, donors of charitable funds to a church filed a class action against church and affiliate that served as church's investment manager, alleging, among other things, that defendants breached their fiduciary duty to donors by concealing how much church received in donations and by failing to use the donations to support the charitable purposes that church identified when soliciting the donations. This court granted defendants' motions to dismiss, holding that plaintiffs failed to state a claim for breach of fiduciary duty, because plaintiffs were not in a fiduciary relationship with defendants under Utah law. The court cited the Restatement of Charitable Nonprofit Organizations in noting that a fiduciary of a charity owed duties of care and loyalty to advance the charity's purpose, and that there was no legal authority that imposed similar duties with respect to donors. In re Church of Jesus Christ of Latter-Day Saints Tithing Litigation, 785 F.Supp.3d 1009, 1035. COPYRIGHT C2026 By THE AMERICAN LAW INSTITUTE All rights reserved Printed in the United States of America For earlier citations, see the Appendices, Supplements, or Pocket Parts, if any, that correspond to the subject matter under examination.