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Articles 1 - 22 of 22
Full-Text Articles in Law
Thoughts On Smith And Religious-Group Autonomy, Laura S. Underkuffler
Thoughts On Smith And Religious-Group Autonomy, Laura S. Underkuffler
BYU Law Review
No abstract provided.
Religious Organizations And Free Exercise: The Surprising Lessons Of Smith, Kathleen A. Brady
Religious Organizations And Free Exercise: The Surprising Lessons Of Smith, Kathleen A. Brady
BYU Law Review
No abstract provided.
"Omalous" Autonomy, Perry Dane
Defending A Rule Of Institutional Autonomy On "No-Harm" Grounds, Mark Tushnet
Defending A Rule Of Institutional Autonomy On "No-Harm" Grounds, Mark Tushnet
BYU Law Review
No abstract provided.
Religious Institutions, The No-Harm Doctrine, And The Public Good, Marci A. Hamilton
Religious Institutions, The No-Harm Doctrine, And The Public Good, Marci A. Hamilton
BYU Law Review
No abstract provided.
The Essentially Contested Nature Of The Concept Of Sovereignty: Implications For The Exercise By International Organizations Of Delegated Powers Of Government, Dan Sarooshi
Michigan Journal of International Law
The relationship between the concept of sovereignty and international organizations is often posed as being problematic. The establishment and subsequent operations of international organizations are often characterized as involving the 'loss' of a State's sovereignty and as such have been viewed with suspicion, if not antagonism, by certain domestic commentators. The response in legal journals by supporters of international organizations has been too narrow, technical, and often simply reaffirms the fears of the domestic commentators by focusing on how the organization's exercise of powers constrains the State in the exercise of its powers. The approach adopted herein is different. It …
Advocacy In Whispers: The Impact Of The Unsaid Global Gag Rule Upon Free Speech And Free Association In The Context Of Abortion Law Reform In Three East African Countries, Patty Skuster
Michigan Journal of Gender & Law
In 2001, President George W. Bush restricted the participation in democratic processes for non-governmental organizations (NGOs) abroad by reinstating a policy restricting family planning funding granted by the United States Agency for International Development (USAID). The restriction sharply curtailed the ability to speak and to associate freely for organizations working to preserve women's health and lives. For this reason, I refer to the restriction as the Global Gag Rule (GGR). Organizations in Uganda, Ethiopia, and Kenya had begun to identify the problems associated with their countries' restrictive abortion laws. In these three countries, as elsewhere in the world, illegal abortions …
Sin, Salvation, And The Law Of Charities, Corwin R. Kruse
Sin, Salvation, And The Law Of Charities, Corwin R. Kruse
William Mitchell Law Review
Review of Governing Nonprofit Corporations: Federal and State Law and Regulation. By Marion R. Fremont-Smith. Belknap Press, 2004. 570 pages, $95.
The Varied Policies Of International Juridical Bodies- Reflections On Theory And Practice, John H. Jackson
The Varied Policies Of International Juridical Bodies- Reflections On Theory And Practice, John H. Jackson
Michigan Journal of International Law
It can be seen that "fragmentation" can have several dimensions, and that the difference between juridical approaches as well as legislative approaches to treaty or other norm stating documents can result not only from different institutional settings, but also from different policy goals assumed for differing dispute settlement systems.
Decoupling Tax Exemption For Charitable Organizations, Charles A. Borek
Decoupling Tax Exemption For Charitable Organizations, Charles A. Borek
William Mitchell Law Review
[T]his article proposes a new approach to defining the term “charitable” for tax purposes that both respects the essence of tax-exempt eleemosynary activity and injects an element of clarity that has eluded the use of the term in modern tax parlance. Part I traces the evolution of the legal concept of charity, with emphasis on the shift in focus from poverty relief to social action facilitated through the device of trust law. I argue that it is in this shift of emphasis that the concept of charity became entangled in property concepts and thereby transformed into something wholly unrelated to …
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 …
Opining On The 501(C)(3) Tax-Free Bond Transaction: Avoiding Common Borrower's Counsel Misconceptions, Gina M. Torielli
Opining On The 501(C)(3) Tax-Free Bond Transaction: Avoiding Common Borrower's Counsel Misconceptions, Gina M. Torielli
William Mitchell Law Review
There are two areas where borrowers’ counsel can easily misstep when representing a charitable organization in a tax-exempt bond deal. The first is failing to recognize that “private business use” under § 145 can (and does) result in situations that would not constitute an “unrelated trade or business” of the borrower. The second occurs when borrowers’ counsel conflate the test for “unrelated business taxable income” under § 512 with the use of “unrelated trades or businesses” in the definition of a qualified 501(c)(3) bond under § 145. A mistake in either of these areas could lead to an erroneous opinion …
Charitable State Registration And The Dormant Commerce Clause, Charles Nave
Charitable State Registration And The Dormant Commerce Clause, Charles Nave
William Mitchell Law Review
Charitable solicitation in the U.S. is regulated by “the several States.” For most of the nation's history, charities tended to be local endeavors, raising money and providing relief in their immediate vicinities. In the latter half of the twentieth century, charities increasingly grew beyond these local origins as new technologies enabled even the smallest charities to develop a national reach with direct mail and telemarketing campaigns. Nevertheless, primary authority for regulating charitable solicitations remained with the states.
Note: Get The Balance Right: Finding An Equilibrium Between Charitable Solicitation, Fraud, And The First Amendment In Illinois Ex Rel. Madigan V. Telemarketing Associates, Inc., 538 U.S. 600 (2003), Christopher R. Sullivan
Note: Get The Balance Right: Finding An Equilibrium Between Charitable Solicitation, Fraud, And The First Amendment In Illinois Ex Rel. Madigan V. Telemarketing Associates, Inc., 538 U.S. 600 (2003), Christopher R. Sullivan
William Mitchell Law Review
This Note first examines the history of the relevant law in the areas of fraud, charitable solicitation, and prior restraints. Specifically, it examines the three leading cases on regulation of charitable fundraising speech: Schaumburg, Munson, and Riley. Next, the Note discusses the history and holding of Illinois ex rel. Madigan v. Telemarketing Associates, Inc. Next, this Note will explore the holding in Telemarketing Associates in light of Schaumburg and its progeny. This analysis includes a survey of recent and pending fraud litigation against charities and their fundraisers, and a review of the Federal Trade Commission's “Operation Phoney Philanthropy.” Finally, the …
Quest For Cash: Exempt Organizations, Joint Ventures, Taxable Subsidiaries, And Unrelated Business Income, J. Patrick Plunkett, Heidi Neff Christianson
Quest For Cash: Exempt Organizations, Joint Ventures, Taxable Subsidiaries, And Unrelated Business Income, J. Patrick Plunkett, Heidi Neff Christianson
William Mitchell Law Review
Most “for-profit” or “business” activities of exempt organizations take one of three forms: (A) The exempt organization may undertake to perform the business activities within the existing structure of the exempt organization. (B) The exempt organization may form a “taxable” subsidiary or affiliate which will perform the business activities. (C) The exempt organization may “partner” with other individuals and entities (both nonprofit and for-profit) to form a corporation, limited liability company (LLC), partnership, joint venture, strategic alliance, or other collaborative effort which will perform the “for-profit” activities. Depending in part upon which of these forms is chosen, any business activities …
Tax-Exempt Organizations And Internet Commerce: The Application Of The Royalty And Volunteer Exceptions To Unrelated Business Taxable Income, Leeanna Izuel, Leslie Y. Park
Tax-Exempt Organizations And Internet Commerce: The Application Of The Royalty And Volunteer Exceptions To Unrelated Business Taxable Income, Leeanna Izuel, Leslie Y. Park
William Mitchell Law Review
The Internet has created new opportunities for both large and small tax-exempt organizations (EOs) to raise funds through relationships with online vendors and “charity malls.” EOs provide hyperlinks to online vendors' websites through affiliate arrangements. In return, EOs receive payments based on a percentage of sales made at the vendor websites attributable to the EOs' hyperlinks. EOs also enter into payment arrangements with charity malls. Charity malls are commercial websites that provide hyperlinks to online vendors and attract consumers by pledging to donate a percentage of any purchases made through the malls to charity. There is no express authority stating …
The Limits Of Business Limited Liability: Entity Veil Piercing And Successor Liability Doctrines, John H. Matheson
The Limits Of Business Limited Liability: Entity Veil Piercing And Successor Liability Doctrines, John H. Matheson
William Mitchell Law Review
The quest for limited liability in business enterprises and transactions has been a driving force in the development of business organization law for centuries. The historical development of corporations and limited partnerships evidences this primary goal. The recent development of the modern forms of limited liability partnerships and limited liability companies proves that this quest continues unabated. In addition, parties to significant business transfer transactions have long sought by construct and contract to apportion and limit their respective legal responsibilities and liabilities. Counterbalancing this inexorable trend toward limited liability has been the penchant of common law jurisprudence to define its …
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” …
The Irrelevance Of State Corporate Law In Governance Of Public Companies, J. Robert Brown Jr.
The Irrelevance Of State Corporate Law In Governance Of Public Companies, J. Robert Brown Jr.
University of Richmond Law Review
No abstract provided.
Need For A Ceasefire In The War On The Workers: Restoring The Balance And Hope Of The National Labor Relations Act, 37 J. Marshall L. Rev. 925 (2004), Mary Ann Leuthner
Need For A Ceasefire In The War On The Workers: Restoring The Balance And Hope Of The National Labor Relations Act, 37 J. Marshall L. Rev. 925 (2004), Mary Ann Leuthner
UIC Law Review
No abstract provided.
Reply To Joshua Meltzer, Joost Pauwelyn
Reply To Joshua Meltzer, Joost Pauwelyn
Michigan Journal of International Law
A reply to Joshua Meltzer's comment on the author's paper Bridging Fragmentation and Unity: International Law as a Universe of Inter-Connected Islands
Fragmentation Of International Law And Establishing An Accountability Regime For International Organizations: The Role Of The Judiciary In Closing The Gap, Karel Wellens
Michigan Journal of International Law
In the mid-nineties, the Editorial Board of the Netherlands Yearbook of International Law decided to select the diversity in secondary rules and the unity of international law as a topic to celebrate the Yearbook's twenty-fifth anniversary. The focus was on sources, responsibility, countermeasures, and dispute settlement, thus reflecting Hart's secondary rules of recognition, change, and adjudication.