Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- 16th amendment (1)
- 1894 income tax (1)
- 501(c)(3) (1)
- Advocacy (1)
- American Civil Religion (1)
-
- American Protestant Christianity (1)
- Center for Security Policy (1)
- Charitable deduction (1)
- Charity (1)
- Church and state (1)
- Commercial publishing (1)
- Daubert (1)
- Daubert factors (1)
- Daubert test (1)
- Department of the Treasury (1)
- Distorted (1)
- Economic policy (1)
- Educational (1)
- Educational organization (1)
- False information (1)
- Federal income tax (1)
- Full and fair exposition (1)
- Hate group (1)
- Income tax (1)
- Internal Revenue Code (1)
- Methodology test (1)
- National Alliance (1)
- Nationalist Foundation (1)
- Nationalist Movement (1)
- Newspaper (1)
- Publication Type
Articles 1 - 5 of 5
Full-Text Articles in Entire DC Network
The Religious Roots Of The Progressive Income Tax In America, Joshua Cutler
The Religious Roots Of The Progressive Income Tax In America, Joshua Cutler
Catholic University Law Review
I examine the debate over the first peacetime income tax in the United States in 1894 to investigate the role of religion in enacting the tax and providing moral legitimacy. I find that congressional proponents repeatedly and explicitly argued that a progressive income tax was a biblical tax that best conformed to Judeo-Christian teachings on economics and fundraising. I discuss the history of American religious fundraising practices, including the trend leading up to 1894 that advocated for proportionate giving of income as the best method of giving, as well as the related tithing movement. I document that congressional income tax …
Social Welfare And Political Organizations: Ending The Plague Of Inconsistency, Roger Colinvaux
Social Welfare And Political Organizations: Ending The Plague Of Inconsistency, Roger Colinvaux
Scholarly Articles
This article considers the use of social welfare organizations for political purposes, assesses the damage, and offers solutions. Part I of the article provides an overview of present law and compares social welfare and political organizations in the context of political campaign intervention. Part II considers the many serious ongoing harms that have resulted from the current legal framework. Part III assesses different solutions. The article concludes that in general, the disclosure and financing rules concerning the political activity of social welfare and political organizations should be consistent. Consistent rules would reduce incentives to deceive regulators and the public and …
Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff
Charitable Tax Reform For The 21st Century, Roger Colinvaux, Ray Madoff
Scholarly Articles
The article identifies two goals of the charitable giving tax incentives: promoting actual charitable work and fostering a strong culture of charitable giving with broad participation. The recent increase to the standard deduction and the rise of donor-advised funds compromise both goals. The article outlines reform proposals to bolster the charitable sector, including expanding the giving incentive to all taxpayers in the form of a credit (subject to a giving floor), allowing some tax benefits to DAF donors upon contribution but delaying the income tax deduction until DAF funds are released from advisory privileges, closing loopholes that enable foundations and …
Fixing Philanthropy: A Vision For Charitable Giving And Reform, Roger Colinvaux
Fixing Philanthropy: A Vision For Charitable Giving And Reform, Roger Colinvaux
Scholarly Articles
The article explains how Congress can advance the goals and values of philanthropy and address the crisis of the charitable sector with a number of legislative initiatives. These include expansion of the charitable giving incentive, reform of in-kind contributions, getting more money to working charities with a payout rule for donor advised funds (DAFs), and changing standards for private foundation transfers to DAFs. Congress can also improve the worthiness of the charitable sector by maintaining the separation of politics and charity, supporting oversight (including by mandatory e-filing of returns), and by revisiting some of the rushed through ideas of recent …
Preventing Tax-Exempt Propaganda: The Case For Defining The Second Prong Of The Methodology Test, Jordanne Miller
Preventing Tax-Exempt Propaganda: The Case For Defining The Second Prong Of The Methodology Test, Jordanne Miller
Catholic University Law Review
Under current Treasury Regulations, various propaganda groups throughout the United States are exempt from paying federal income tax. This is so because the current test used by the IRS to determine tax-exempt eligibility, the methodology test, is incapable of separating wild propaganda from viewpoints supported by facts.
The IRS created the methodology test in the late 1970s/early 1980s. Since then, groups denied tax-exempt status have repeatedly challenged its validity. The IRS has responded, and the test has evolved. However, the second prong of the test remains undefined—it is still unclear what it means for facts to be “distorted.” This Comment …