Justia Non-Profit Corporations Opinion Summaries

The Supreme Court of Alaska affirmed a lower court's decision that the Copper River Native Association (CRNA), a non-profit corporation formed by federally recognized Alaska Native tribes, is an arm of its member tribes and thus entitled to tribal sovereign immunity. The case arose when a former employee sued CRNA over her termination. The superior court dismissed her complaint, concluding that CRNA was an arm of its member tribes and therefore entitled to sovereign immunity. The former employee appealed, arguing that CRNA was not entitled to tribal immunity. The Supreme Court of Alaska agreed with CRNA that the legal landscape defining the contours of tribal sovereign immunity has shifted significantly since its 2004 decision in Runyon ex rel. B.R. v. Association of Village Council Presidents. The court adopted a multi-factor inquiry to determine whether an entity is entitled to “arm-of-the-tribe” immunity. Applying this multi-factor inquiry, the court concluded that CRNA is an arm of its member tribes and affirmed the superior court's decision. View "Ito v. Copper River Native Association" on Justia Law

At issue in this case was whether a certain governmental charge imposed on Indian tribes was a tax. After the legislature amended a statute to expand the types of tribal property that were eligible for a property tax: exemption, the Muckleshoot Indian Tribe applied for and received an exemption on its Salish Lodge property pursuant to the amendment. As required by statute, the tribe negotiated and paid an amount to the county in lieu of taxes. The issue before the Washington Supreme Court centered on the constitutionality of this payment in lieu of tax (PILT). The Court found that the PILT was not a tax at all but, rather, a charge that tribes pay to compensate municipalities for public services provided to the exempt property. View "City of Snoqualmie v. King County Exec. Constantine" on Justia Law