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Full-Text Articles in Law
Defining Corruption And Constitutionalizing Democracy, Deborah Hellman
Defining Corruption And Constitutionalizing Democracy, Deborah Hellman
Michigan Law Review
The central front in the battle over campaign finance laws is the definition of corruption. The Supreme Court has allowed restrictions on the giving and spending of money in connection with elections only when they serve to avoid corruption or the appearance of corruption. The constitutionality of such laws, therefore, depends on how the Court defines corruption. Over the years, campaign finance cases have conceived of corruption in both broad and narrow terms, with the most recent cases defining it especially narrowly. While supporters and critics of campaign finance laws have argued for and against these different formulations, both sides …
The Attack On Nonprofit Status: A Charitable Assessment, James R. Hines Jr., Jill R. Horwitz, Austin Nichols
The Attack On Nonprofit Status: A Charitable Assessment, James R. Hines Jr., Jill R. Horwitz, Austin Nichols
Articles
American nonprofit organizations receive favorable tax treatment, including tax exemptions and tax-deductibility of contributions, in return for their devotion to charitable purposes and restrictions not to distribute profits. Recent efforts to extend some or all of these tax benefits to for-profit companies making social investments, including the creation of the new hybrid nonprofit/for-profit company form known as the Low-Profit Limited Liability Company, threaten to undermine the vitality of the nonprofit sector and the integrity of the tax system. Reform advocates maintain that the ability to compensate executives based on performance and to distribute profits when attractive investment opportunities are scarce …
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Articles
Gifts have been given special treatment by the income tax laws since the first post-16th Amendment tax statute was adopted in 1913. The determination of how the income tax law should treat gifts raises a number of issues. For example: should gifts be given special treatment? If so, what should qualify as a gift? Should gifts to a private party be taxable to the donee? Should gifts to a private party be deductible by the donor? Should the donee's basis in a gift of property be determined by reference to the basis that the donor had, and should any modifications …
The Michigan Law Quadrangle: Architecture And Origins, Kathryn Horste
The Michigan Law Quadrangle: Architecture And Origins, Kathryn Horste
About the Buildings
The Michigan Law Quadrangle: Architecture and Origins is intended to combine elements of a history and a guidebook. For those students, alumni, and visitors to Ann Arbor who have long admired the sequestered spaces and the noble corridors ofthe Quadrangle, the book is meant to answer some ofthe many questions that come to mind about its historical styles and the significance of its rich decorations, as well as to serve as a ready source book for those encountering the Quadrangle for the first time. Chapters 2 and 3 recount the history of the Quadrangle as a construction project and the …
Corporations-Ultra Vires Acts-Gifts To Educational Institutions, Judson M. Werbelow S.Ed.
Corporations-Ultra Vires Acts-Gifts To Educational Institutions, Judson M. Werbelow S.Ed.
Michigan Law Review
Plaintiff, a New Jersey corporation, was engaged in the manufacture and sale of valves, fire hydrants and other special equipment for use in water and gas industries. The company employed about 300 persons at its plant in New Jersey. In 1951 the board of directors adopted a resolution appropriating $1,500 as a donation to Princeton University for university maintenance. When this appropriation was questioned by certain stockholders, the company instituted a declaratory judgment action to determine whether the proposed donation was ultra vires. The lower court ruled that the donation was intra vires. On appeal, held, affirmed. The gift …
World's Finest Educational Building: William W. Cook Legal Research Library Nears Completion As Unit Of Law Quadrangle, The Michigan Alumnus
World's Finest Educational Building: William W. Cook Legal Research Library Nears Completion As Unit Of Law Quadrangle, The Michigan Alumnus
About the Buildings
As the finishing touches are applied, the nearly completed William W. Cook Legal Research Library looms upward impressively from its position at the southern border of the Law Quadrangle.
University Of Have New Legal Research Library: William W. Cook, '80, 82l, Donor Of The Lawyers' Club And Martha Cook Dormitory, Makes Gift, The Michigan Alumnus
University Of Have New Legal Research Library: William W. Cook, '80, 82l, Donor Of The Lawyers' Club And Martha Cook Dormitory, Makes Gift, The Michigan Alumnus
About the Buildings
A beautiful Legal Research Library, to cost approximately $1,750,000, is to be the second phase of the development by William W. Cook, '80, '821, of a Law Quadrangle for the housing of the University's Law School. Announcement of the gift of the Library was made by the Board of Regents at its special meeting January 11.
Addresses Delivered At The Dedication Of The Lawyers' Club Of The University Of Michigan, June 13, 1925
About the Buildings
On April 25, 1922, Mr. William W. Cook, a graduate of the College of Literature, Science, and the Arts of the University of Michigan in 1880 and of the Law Department in 1882, wrote to the Regents of the University an offer to erect for the University, at his own expense, "a law students' combined club and dormitory building." In the letter it was stated that "All dues and all profit from the operation of the building shall be used exclusively for legal research work." The gift having been accepted, a strikingly beautiful group of buildings with sleeping rooms and …
The Lawyers' Club And Dormitories, Henry M. Bates
The Lawyers' Club And Dormitories, Henry M. Bates
Articles
The generous gift of an internationally known lawyer who is a graduate of this Law School has made it possible for the Law School to plan a splendid group of buildings. When the whole plan is finally realized we shall have an equipment for the professional work and the living arrangements of our law students hitherto unequaled anywhere in the history of legal education.
A Statement To The Alumni, Henry M. Bates
A Statement To The Alumni, Henry M. Bates
Articles
Plans are now complete for the demonstration by Michigan alumni of their loyalty to and interest in their Alma Mater. Michigan has never before called upon all of her former students to help her in any great movement for the benefit of the entire University. It has required some all comprehending movement like the Union to afford this opportunity, but now the time and the opportunity are at hand, when Michigan men may put their shoulders to the wheel and carry through a project, which "Prexy" Angell, President Hutchins, the Board of Regents, the Senate Council and the Alumni Association …