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Keep Charitable Oversight In The Irs, Philip Hackney Jan 2024

Keep Charitable Oversight In The Irs, Philip Hackney

Articles

Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …


When John Locke Meets Lao Tzu: The Relationship Between Intellectual Property, Biodiversity And Indigenous Knowledge And The Implications For Food Security, Paolo Davide Farah, Marek Prityi Jan 2024

When John Locke Meets Lao Tzu: The Relationship Between Intellectual Property, Biodiversity And Indigenous Knowledge And The Implications For Food Security, Paolo Davide Farah, Marek Prityi

Articles

This article aims to examine the relationship between the concepts of intellectual property, biodiversity, and indigenous knowledge from the perspective of food security and farmers’ rights. Even though these concepts are interdependent and interrelated, they are in a state of conflict due to their inherently enshrined differences. Intellectual property is based on the need of protecting individual property rights in the context of creations of their minds. On the other hand, the concepts of biodiversity, indigenous knowledge and farmers’ rights accentuate the aspects of equity and community. This article aims to analyse and critically assess the respective legal framework and …