Expenses
For the purpose of payment of expenses under section 49.30, Stats., a cement grave liner will be considered a funeral and burial expense or a cemetery expense depending upon who provides the liner. Therefore, a cement grave liner provided by a funeral home constitutes a funeral and burial expense subject to the statutory limit for payment. 79-164
Funeral directors
Stock ownership of a subsidiary corporation by a parent corporation, considered alone, does not destroy the legal separate identities of the parent and subsidiary corporation. But the separateness of corporate identity will be disregarded if the subsidiary's policies, functions and actions are so controlled by the parent as to make the subsidiary a mere agent or instrument of the parent. Whether parent and subsidiary corporations violate section 445.12(6), Stats., which prohibits an operator of a funeral establishment from being connected with a cemetery, depends upon facts relating to the legal separateness of the parent and subsidiary corporations. The facts related are insufficient to conclude whether section 445.12(6) is violated. 78-5
Owners
Cemetery association voters must be lot owners under sec. 157.03(4), Stats. The ownership interest of a deceased lot owner passes to his or her heirs, who as owners, are entitled to vote in cemetery association elections. 69-132
CENSUS
Reapportionment
Wisconsin Constitution art. IV, sec. 3 requiring legislative reapportionment "after each enumeration made by the authority of the United States" does not require reapportionment after the new federal mid-decade census. 67-81
CESA
See COOPERATIVE EDUCATIONAL SERVICES AGENCIES
CHARITABLE ORGANIZATIONS AND INSTITUTIONS
Bingo Control Board
The loss of tax exempt status for income tax purposes does not necessarily imply that an organization is no longer nonprofit. The Bingo Control Board does not have statutory authority to revoke the bingo license of an otherwise eligible organization because of its membership policies regarding race. 67-255
County board
A county may, through its boards and commissions, purchase services from various nonprofit organizations within the scope of such board or commission's authority. Where county board has created community relations-social development commission pursuant to sec. 66.433, Stats., it cannot, through such commission, fund community-wide nonprofit corporations it deems worthy, by setting forth in the commission's budget, the amount of money to go to a specific nonprofit agency. Where a county board creates a sec. 66.433 commission, it cannot by reason of sec. 59.025(3)(c), Stats., transfer all the duties and functions of such commission to another board or commission or committee of the county board. 67-297
Membership policies
The loss of tax exempt status for income tax purposes does not necessarily imply that an organization is no longer nonprofit. The Bingo Control Board does not have statutory authority to revoke the bingo license of an otherwise eligible organization because of its membership policies regarding race. 67-255
Northern Center for the Developmentally Disabled
The nonagricultural lands at the Northern Center for the Developmentally Disabled and other similar institutions are not subject to taxation for school purposes under sec. 70.114, Stats. (Unpub.). 110-1977
Tax exempt status
Standards for determining whether a nonprofit corporation qualifies for tax exempt status as a retirement home under sec. 70.11(4) discussed. 66-232
The loss of tax exempt status for income tax purposes does not necessarily imply that an organization is no longer nonprofit. The Bingo Control Board does not have statutory authority to revoke the bingo license of an otherwise eligible organization because of its membership policies regarding race. 67-255
The nonagricultural lands at the Northern Center for the Developmentally Disabled and other similar institutions are not subject to taxation for school purposes under sec. 70.114, Stats. (Unpub.). 110-1977
Tied-house" prohibitions
A gift of intoxicating liquors, made by a liquor manufacturer, rectifier or wholesaler to a liquor retailer, does not violate the "tied-house" prohibitions of ch. 176, Stats., when the liquor is dispensed by the licensed retailer, free of charge, at a wine-tasting party or similar event held for the sole benefit of a charitable organization or institution. 66-276
CHILD ABUSE
See CHILDREN; CRIMINAL LAW
CHILDREN
See also ADOPTION; COURTS; JUVENILE COURT; LABOR; MINORS
Abuse or neglect
A county department of social services has no discretion to refuse to disclose reports and records of child abuse or neglect to the subject of the report or the subject's attorney under section 48.981(7)(a)1. and (c), Stats. 77-84
A county department of social services or county department of human services may not contract with other agencies to obtain section 48.981, Stats., reporting or investigatory services in situations other than the performance of independent investigations required by section 48.981(3)(d). A cooperative contract might be possible under section 66.30(2) in order to effectuate this purpose but the services must be furnished by the county department as defined in section 48.02(2g) and not by any other public or private agency. 76-286
Discussion of the responsibility of county departments of social services to investigate allegations of child abuse and neglect. Department staff members may interview the child on public school property, and may exclude school personnel from the interview. School personnel cannot condition on-site interviews on notification of the child's parents. 79-49
A district attorney or corporation counsel may reveal the contents of a report made under section 48.981 in the course of a criminal prosecution or one of the civil proceedings enumerated under section 48.981(7)(a)10. 81-66
The duty to report suspected cases of child abuse or neglect under sec. 48.981(3)(a), Stats., prevails over any inconsistent terms in sec. 51.30, Stats. 68-342
A medical or mental health professional may report suspected child abuse under the permissive provisions of section 48.981(3), Stats., when the abuser, rather than the victim, is seen in the course of professional duties. Section 51.30 does not act as a bar to such reports made in good faith. 76-39
Adoption agencies
A contract between the Department of Health and Social Services and an association of private adoption agencies does not result in legally prohibited religious discrimination where any religious preferences are limited to the statutory religious matching requirement. (Unpub.). 32-1983
AFDC
Recoupment of improperly paid payments by HSS discussed. 65-128
Section 49.50(10), Stats., sanctions the use of a self-declaration application system for the AFDC program as to economic eligibility. Other factors of eligibility must be verified through a home visit, investigation and report as required by sec. 49.19(2), (3), Stats., before assistance may be granted. 63-32
Confidential reports
A district attorney or corporation counsel may reveal the contents of a report made under section 48.981 in the course of a criminal prosecution or one of the civil proceedings enumerated under section 48.981(7)(a)10. 81-66
The duty to report suspected cases of child abuse or neglect under sec. 48.981(3)(a), Stats., prevails over any inconsistent terms in sec. 51.30, Stats. 68-342
Consensual sexual conduct
Consensual sexual conduct involving sixteen-and seventeen-year-old children does not constitute child abuse under sec. 48.981(2), Stats. 72-93
Contempt of court
Courts of record in the State of Wisconsin have the authority to hold juveniles in contempt of court: limited circumstances under which sanction of imprisonment may be imposed discussed. 70-98
Exceptional educational needs
The Department of Health and Social Services must treat a parent's failure to respond as a denial of permission for evaluation and placement for exceptional educational needs. The Department of Health and Social Services has no authority to appoint a surrogate parent when a child's parent cannot be located, and must utilize alternative procedures under state law. 71-28
Foster children
The potential liability of placement agencies and foster parents for the torts of foster children is the same as natural parents' liability. They are only liable for property damage or physical injury which results from a failure to provide reasonable supervision. The greater exposure falls on the foster parent. Section 895.035, Stats., does not apply to placement agencies or foster parents. 66-164
Indian Child Welfare Act
Jurisdictional questions relating to the implementation of the Indian Child Welfare Act (25 U.S.C. sec. 1901 et seq.) discussed. 70-237
Interstate Compact on the Placement of Children
The Interstate Compact on the Placement of Children applies to children who enter Wisconsin to live at a child-caring institution and to attend school in local public and private schools. (Unpub.). 53-1983
Interviews, investigating abuse or neglect
Discussion of the responsibility of county departments of social services to investigate allegations of child abuse and neglect. Department staff members may interview the child on public school property, and may exclude school personnel from the interview. School personnel cannot condition on-site interviews on notification of the child's parents. 79-49
The Interstate Compact on the Placement of Children does not apply to the Appleton ABC Program, Inc. OAG 53-1983 is withdrawn. (Unpub.). 18-1984
