Tag Archives: North Carolina

Amid Outside Pressure, North Carolina Replaces HB2

The discussions to repeal HB2 heated up last week after it was learned that North Carolina would potentially be excluded from hosting any NCAA events through the spring of 2022 absent a repeal of the law. Coincidentally, only hours before the NCAA deadline, the North Carolina legislature introduced HB142 which would replace HB2. The primary difference between HB2 and HB142 is that the latter exempts schools from state regulation of access to bathrooms, showers, and changing rooms. The law also prevents local governments…

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North Carolina Lawmaker Believes NCAA and ACC Engaged in Excessive Lobbying Over HB2

While the country is busy preparing their March Madness brackets, the fight over HB2 in North Carolina continues. As previously discussed on this blog, one impact HB2 had on North Carolina was the NCAA and ACC’s decision to remove several championship events away from the state. However, one North Carolina lawmaker has recently questioned whether the NCAA and ACC violated their tax-exempt status by moving sports championships outside of North Carolina. According to the IRS, no 501(c)(3) organization may qualify for tax-exempt status…

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No Repeal of North Carolina HB2

As discussed earlier this week, the North Carolina General Assembly convened for a special session on December 21 to reconsider and possibly repeal HB2. In a prior statement, Governor-elect Roy Cooper opined that a complete repeal of the bill “will help to bring jobs, sports and entertainment events back and will provide the opportunity for strong LGBT protections in our state.” However, following political posturing by proponents and opponents of the bill, the parties were unable to come to mutually agreeable terms regarding…

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Impact Of North Carolina’s Likely Repeal Of HB2

As previously discussed on this blog, North Carolina has seen a variety of sports, entertainment, and business organizations voice their disapproval of House Bill 2, otherwise known as the bathroom bill. Since it was signed into law by Governor Pat McCrory, HB2’s financial impact has rippled across North Carolina. In July, the NBA elected to relocate its 2017 All-Star game from Charlotte as a result of the much debated bill. In September, the ACC announced that all neutral-site conference championship games planned to take place…

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Will North Carolina’s 2017 March Madness Games Be Relocated to New York?

In early September, the NCAA announced it would not be holding the first two rounds of the 2017 March Madness Tournament in North Carolina due its controversial bathroom law. The bathroom law, which was implemented earlier this year, requires that individuals use the public bathrooms that match the gender listed on their birth certificate. Many sports associations, and specifically the NCAA, have taken a stand to protect the beliefs of the transgender individuals greatly offended by this law and refused to hold events in…

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North Carolina’s Bathroom Law is Changing the Fate of Sporting Events

In March, the North Carolina Legislature took a debatable position on modern gender controversies and passed a law that invalidated an anti-discrimination ordinance. The ordinance was intended to protect gay, lesbian, bisexual, and transgender individuals; however, the North Carolina Legislature prevented these protections from ever being enforced. North Carolina’s law, which has become known as the “bathroom law,” requires that individuals use public bathrooms that match the gender stated on their birth certificates. Since its creation, the bathroom law has created quite the uproar in…

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NBA Takes a Stand for LGBTQ Community

The National Basketball Association is the first—and only—professional athletic organization to take action against a discriminatory law enacted in North Carolina. This past March, North Carolina held a special session to respond to an antidiscrimination law passed in Charlotte. Charlotte had offered antidiscrimination protections to gay, lesbian, bisexual, and transgender people in February. The legislature passed House Bill 2 (HB2), which was signed into law by Governor Pat McCrory. HB2 superseded all local ordinances concerning nondiscrimination and it formally excluded the LGBT community from protection.…

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Will an Anti-Transgender Law Prohibit North Carolina from Holding NCAA Events?

North Carolina has received a great deal of attention for many recent NCAA controversies. In January 2015, the NCAA and University of North Carolina were sued by two former student athletes for offering “paper classes.” The plaintiffs claimed the university failed to provide a “meaningful education” because it steered student athletes towards classes that involved little work, lenient attendance policies, minimal faculty interaction, lax writing standards, and high final grades. As a result of this lawsuit, the NCAA brought five breach of conduct allegations against…

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Tax Court Denies $7.9M in Conservation Deductions For NC Golf Course

On December 9, 2015, the U.S. Tax Court denied $7.9 million in conservation deductions for a North Carolina golf course — finding that members of the course’s residential community could not recover deductions for setting aside land for the golf course as it did not meet any conservation purpose as defined by the government. In 2003 and 2005, members of St. James Plantation — a gated residential community near Myrtle Beach, North Carolina — granted easements on land in their neighborhood for the benefit of…

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