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Full-Text Articles in Law
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Indiana Law Journal
No abstract provided.
The Changing Accountability Climate And Resulting Demands For Improved Fiduciary Capacity Affecting The World Of Public Charities, Ellen W. Mcveigh, Eve R. Borenstein
The Changing Accountability Climate And Resulting Demands For Improved Fiduciary Capacity Affecting The World Of Public Charities, Ellen W. Mcveigh, Eve R. Borenstein
William Mitchell Law Review
In the wake of the scandals at major corporations such as Enron and WorldCom, attorneys general of several states are proposing additional legislative reforms to ensure financial accountability of nonprofit organizations, and both the Senate Finance Committee and House Ways and Means Committee have recently held hearings on proposed reforms for exempt organizations. These increasing demands for accountability have, in turn, amplified the pressure on boards of directors of all nonprofit organizations to govern effectively. But what is effective governance in this new climate of accountability, particularly for organizations holding exalted status under I.R.C. § 501(c)(3) and concomitant “public charity” …
A Crash At The Crossroads: Tax And Campaign Finance Laws Collide In Regulation Of Political Activities Of Tax-Exempt Organizations, Elizabeth Kingsley, John Pomeranz
A Crash At The Crossroads: Tax And Campaign Finance Laws Collide In Regulation Of Political Activities Of Tax-Exempt Organizations, Elizabeth Kingsley, John Pomeranz
William Mitchell Law Review
[T]his article will look at the tax law's definitions of “political” activity by § 501(c)(3)s, other § 501(c)s, and § 527s, identifying the many points of congruence and the occasional important differences. We further attempt to explain why the FEC's detour onto the slippery pavement of tax law led to this crash, and why attempts to follow the tax law's definitions of political activity will inevitably lead regulatory efforts astray. The legal roads of tax and election law begin from different policy rationales, intersect in seemingly similar concepts, but then proceed to wildly different legal destinations. We conclude with a …