Law Commons^™

The Grand Maple Dream: Fulfilled, Fading Or Failed?: Filipino Women Nurses In Manitoba And Their Struggles Against Harassment And Discrimination, Emily Sanchez Salcedo

Center for Business Research and Development

The Philippines is a tiny archipelago in Southeast Asia with over one hundred million people wallowing in a third world economy kept afloat for decades by Overseas Filipino Workers (OFW). In 2017, OFWs collectively sent home cash remittances amounting over $28 billion—roughly $645 million came from Filipinos in Canada. This amount is the eleventh biggest contributor to the Philippine economy (Bangko Sentral ng Pilipinas, 2018).

On the other hand, the Philippines has become the top country for new immigrants to Canada in recent years, surpassing India and China (Friesen, 2018). According to the 2016 Census of Population Program, there are …

A (Partial) Defense Of Section 501(C)(4)'S “Catchall” Nature, Lloyd Histoshi Mayer

Journal Articles

Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfare” organizations. The vagueness of this term and the failure of the Treasury Department and Internal Revenue Service to interpret it in a manner that would significantly limit that vagueness has led some commentators to criticize this section’s “catchall” nature. While much scholarly attention has been paid to this criticism with respect to the most visible section 501(c)(4) organizations, particularly those involved in political campaign activity and lobbying, almost no attention has been paid to the many less common types of section 501(c)(4) organizations that illustrate that …