Law Commons^™

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 …

Closing The Gates To Racial Parity: Venture Philanthropy’S Perpetuation Of Racial Disparities In The Educational Sphere, Lauren Silk

University of Miami Race & Social Justice Law Review

In the decades-long rise of neoliberalism, venture philanthropy has emerged as a respected solution towards addressing reforms to public education. Private foundations such as the Bill and Melinda Gates Foundation have led the charge for education development in the United States. However, the infusion of private donations and adoption of business models to a public good have not improved educational outcomes. This article addresses the role of venture philanthropy in reinforcing racial and economic disparities in educational resources and attainment through the lens of Gates Foundation initiatives. Specifically, the article dissects the role of neoliberalism in crafting education policies through …

The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney

Articles

Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, …

Charity Disparity: The Challenge Of Applying Religious Law On Zakāt In The United States, Ahmed E. Taha, Sohaib I. Khan

Northwestern Journal of Law & Social Policy

No abstract provided.

On Becoming Charitable: Predicting And Encouraging Charitable Bequests In Wills, Kristine Knaplund

Kristine Knaplund

On Becoming Charitable: Predicting and Encouraging Charitable Bequests in Wills Kristine S. Knaplund, Professor of Law What causes people to leave their property to charity in their wills? Many scholars have explored the effects of tax laws on charitable bequests, but now that more than 99% of Americans’ estates are exempt from federal taxes, what non-tax factors predict charitable giving? This Article explores charitable bequests before the federal estate tax and a deduction for charitable bequests were enacted by Congress. By examining two years of probate files in Los Angeles and St. Louis, in which 16.6% of St. Louis testators, …

Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley

All Faculty Scholarship

This Article examines the significant problem of fraud within nonprofit organizations and demonstrates that current anti-fraud measures do not adequately reflect the important role employees play in perpetuating or stopping fraudulent activity. Psychological and organizational behavior studies have established the importance of (1) participation and (2) peers in shaping the behavior of individuals within the organizational context. This Article builds on that research and establishes that to successfully combat fraud, organizations must integrate employees into the design, implementation, and enforcement of anti-fraud strategy and procedures. Engaged, empowered employees will be less likely to commit fraud and more likely to dissuade …

Flannery O'Connor And The Mystery Of Justice, Matthew Holland Bryant Cheney

Masters Theses

The purpose of this study will be to begin to answer the question, “What is ‘justice’ in the work of Flannery O’Connor?” by approaching three stories—“The Comforts of Home,” “The Partridge Festival,” and finally “Everything that Rises Must Converge.” Each of these stories applies pressure to both individual and social conceptions of justice while fixating primarily on individuals’ just or unjust convictions and principles, usually in tension with those of their family or community. Flannery O’Connor’s work, while it seriously questions the possibility of “perfect” justice among a fallen humanity, exemplifies the paradoxes that arise from the contingency of our …

Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan

Patrick E. Tolan Jr.

President Obama’s recent budget proposals have contemplated reducing the top rate for charitable deductions (and all itemized deductions) to twenty-eight percent. Because America’s largest donors are those in the highest marginal tax brackets, efforts to limit deductibility of charitable donations could have a chilling effect on charitable giving.

In this article the author looks at motivations for charitable donations and specifically at the impact of tax deductibility as a motivating factor. It takes a historical look at the philanthropic surveys and econometric models and examines empirical data concerning impacts of significant changes to the tax code in the 1980s that …

Charity And Information: Correcting The Failure Of A Disjunctive Social Norm, Brian Broughman, Robert Cooter

Articles by Maurer Faculty

Charitable donations fund social goods that the state and markets undersupply. Despite widespread belief in the importance of private charity, most Americans donate little or nothing. Experiments in behavioral economics show that anonymity, not human nature, causes low contributions. Anonymity poses a particular challenge for charity because of the special character of the obligation. Charity is a disjunctive social norm, meaning the obligation is owed to ‘A or B or C or …’. Disclosure of each individual’s aggregate conduct is necessary for the effectiveness of any disjunctive social norm. To revitalize charity we propose a public registry where each taxpayer …

The Charity Oversight Authority Of The Texas Attorney General., John W. Vinson

St. Mary's Law Journal

The Attorney General of Texas is the only elected official charged with regulating the state’s charitable interest. This duty and authority over charitable assets and entities are comprehensive and unique in themselves. Although the broader state representation role of American attorneys general has evolved considerably and been substantively codified in the statutory law, the area of charity regulations has remained remarkably true to its common law root. This Article will briefly examine the early roots of charity regulation and then discuss the authority and duties of the Attorney General of Texas in the modern context of charity regulation. In Texas, …