Digital Commons Network^™

Are Tenant-Stockholders Entitled To A Charitable Contribution Deduction When A Cooperative Housing Corporation Donates A Preservation Easement?, Martha W. Jordan

Martha W. Jordan

Are Tenant-Stockholders Entitled to a Charitable Contribution Deduction when a Cooperative Housing Corporation Donates a Preservation Easement?

Abstract

Most Tenant-Stockholders of cooperative housing corporations (“CHC”) view themselves as the owners of their apartments, a perception encouraged by the Internal Revenue Code (“Code”), which affords them those tax benefits most commonly associated with home ownership. This article explores the question of whether that perception is accurate with respect to the Code’s tax incentives designed to encourage preservation of historic homes. The Code encourages homeowners to protect their historic homes with preservation easements by allowing a charitable contribution deduction equal to the …

A Primary Human Challenge, Carroy U. Ferguson

Carroy U "Cuf" Ferguson, Ph.D.

We may ask why, at both the individual and collective levels, it has seemed so difficult for us to choose to evolve our human games with Joy. There is no one answer for such a question, for each of us has the gift of free will. I will suggest, however, that built into our human games is what I call a primary human challenge. That primary human challenge is a dynamic tension, flowing from our creative urge for the freedom “to be” who we really are in our current physical form, and simultaneously to embrace our responsibility for our Being-ness.

Religious Arguments And The United States Supreme Court: A Review Of Amicus Curiae Briefs Filed By Religious Organizations, Andrew S. Mansfield

Andrew S Mansfield

This paper analyzes forty-five amicus curiae briefs filed by religious organizations with the Supreme Court since Brown v. Board of Education, 348 U.S. 886, decided in 1954, through the decision in Ayotte v. Planned Parenthood, 546 U.S. 320, rendered in 2006. The forty-five amicus curiae briefs were filed in nineteen cases and concern issues that are often identified as “moral.” Analysis of the amicus curiae briefs filed with the Supreme Court by religious organizations provides at least three crucial insights. First, the legal arguments presented by religious organizations, as reflected in amicus curiae briefs filed with the Supreme Court, provide …

Carbon Disclosure Project Report 2008 S&P 500, Lisa Zilinski

Lisa Zilinski

"This year’s Carbon Disclosure Project (CDP) U.S. report comes at a pivotal point in the race to address global climate change. While public policy, consumer concern, and stakeholder awareness have converged on the issue, the need for corporate America to actively confront the challenges a carbon-constrained global economy presents has never been more urgent."

Religious Arguments And The United States Supreme Court: A Review Of Amicus Curiae Briefs Filed By Religious Organizations, Andrew S. Mansfield

Andrew S Mansfield

This paper analyzes forty-five amicus curiae briefs filed by religious organizations with the Supreme Court since Brown v. Board of Education, 348 U.S. 886, decided in 1954, through the decision in Ayotte v. Planned Parenthood, 546 U.S. 320, rendered in 2006. The forty-five amicus curiae briefs were filed in nineteen cases and concern issues that are often identified as “moral.” Analysis of the amicus curiae briefs filed with the Supreme Court by religious organizations provides at least three crucial insights. First, the legal arguments presented by religious organizations, as reflected in amicus curiae briefs filed with the Supreme Court, provide …

Reflections On Experiences Of Learning With Malcolm Shepherd Knowles, John A. Henschke Edd

John A. Henschke

Malcolm S. Knowles stands as a giant catalyst at the juncture - past, present, and future - of andragogy (the art and science of helping adults learn) within the field of Adult Education and Human Resource Development. For more than 50 years until his death in 1997, Malcolm devoted his personal and professional life to exemplifying the theory and practice of andragogy: as a speaker to audiences of 10,000 or less; as a university professor with a multiplicity of adult learners (his students); as a consultant to numerous institutions and corporations in countries around the world; as a writer of …