Federal Law (non-tax)

Excerpt from Americans with Disabilities Act rules pertaining to "other power-driven mobility device" issued on March 15, 2011.

American Trails' webpage summarizes the Americans with Disabilities Act provisions regarding public trails and use of "other power-driven mobility devices". PDF represents the site as of 9/12/2011.

Development impact fees are one-time fees governments impose on proposed developments to defray some of the cost of constructing or improving public infrastructure needed to service them. Courts have generally upheld impact fees if state law authorized them, the development necessitated the infrastructure improvements, and the improvements benefited the development. In reaching their decisions, courts generally apply a two-part test.

This book describes the legal requirements for operating a land trust and keeping good organizational and transaction records. It teaches readers how to develop and implement policies to guide how a land trust creates, collects, retains, stores, protects, and disposes of these types of records. It also covers the issue of tax exemption, including the major requirements for maintaining charitable tax-exempt status and an overview of IRS Form 990.