Law Commons^™

The Proposed Corporate Sponsorship Regulations: Is The Treasury Department "Sleeping With The Enemy"?, David A. Brennen

Law Faculty Scholarly Articles

In 1993, the Treasury Department (the Treasury) issued a proposed regulation outlining when money received by a charity from a corporate sponsor would be subject to federal income tax. In defining the phrase "trade or business," the proposed regulation addresses the extent to which sponsorship payments to charities will be treated by the Treasury as having been made in return for advertising on behalf of the sponsor, thus subjecting the payment to income tax. In the proposed regulation, the Treasury concludes that a charity's use of a corporate sponsor's name in the title of a charitable event is a mere …

Agents Without Principals: The Economic Convergence Of The Nonprofit And For-Profit Organizational Forms, Evelyn Brody

All Faculty Scholarship

Are nonprofit organizations 'different' from firms with owners? The accepted economic account holds that nonprofits are more trustworthy than business firms because nonprofits cannot distribute profits to owners. However, all firms, nonprofit or proprietary, have converged into similar patterns of behavior. Firms, whether nonprofit or proprietary (or even public), are subject to many of the same economic forces, such as resource dependency, institutional isomorphism, and organizational slack. Even in the absence of shareholders somebody still has to run the enterprise: to decide what objectives to pursue, and how; to manage its financial and human resources; and to span the boundaries …

Institutional Dissonance In The Nonprofit Sector, Evelyn Brody

All Faculty Scholarship

Our political and economic system contains three seemingly distinct sectors: public, proprietary, and nonprofit. This division masks serious issues of who should provide welfare services, schooling and health care; who should build infrastructure; who should control private wealth. The nonprofit law takes a laissez faire approach to permissible nonprofit activities, leading many to lament the increasing 'commercialization' of the nonprofit sector. However, an examination of historical as well as current activities engaged in by firms in all three sectors reveals that the basis terms of the social debate are eternal, while institutions dominant at different times and in different places …

"Green Helmets": A Conceptual Framework For Security Council Authority In Environmental Emergencies, Linda A. Malone

Michigan Journal of International Law

Although 1995 marks the fiftieth anniversary of the birth of the United Nations, the year also marks the fifth anniversary of a newly revitalized Security Council. In this period of five years, scholarly debate on the Security Council has shifted from what it might do if it could act to what substantive limits, if any, exist on the Security Council's authority to act under the Charter. The legitimacy of the Security Council's authority under the Charter arises both in its initial determination of when it can act and in its determination of the appropriate scope of its actions once it …

Reformulated Gasoline Under Reformulated Wto Dispute Settlement Procedures: Pulling Pandora Out Of A Chapeau?, Jeffrey Waincymer

Michigan Journal of International Law

Part I of the article begins by outlining existing GATT/WTO provisions concerning trade-related environmental measures which were relevant to the Reformulated Gasoline case. Part II then outlines the facts in the dispute and gives a brief introduction to the decisions at the Panel and Appellate Body stages. Part III deals with the present and potential implications for the appellate process in terms of the substance of the dispute, the methodology and procedure adopted, and the wider issues that the case brings to attention. This Part also addresses some of the theoretical and practical issues that affect the question of the …

The Right To Self-Defense Once The Security Council Takes Action, Malvina Halberstam

Michigan Journal of International Law

This article discusses the views of these commentators in the light of the language, history, and policies underlying Article 51. It concludes that the Charter was not intended to and should not be interpreted to deny a state the right of self-defense, even if the Security Council has taken measures to deal with the problem; if states are to cede their right to self-defense once the Security Council has taken measures, that should be made explicit.

The Place Of Law In Collective Security, Martti Koskenniemi

Michigan Journal of International Law

In this article the author wants to examine the place of law in our thinking about and sometimes participation in decision-making regarding international security. After the end of the Cold War, and particularly since the United Nations' reaction to Iraq's occupation of Kuwait in 1990-91, an academic debate concerning the possibility of collective security has arisen anew. The intention is not to take a definite view in that controversy. Instead, the author shall suggest that this debate has been framed so as to obscure the role of normative considerations, including law, in the production or construction of collective security. A …

How Charitable Organizations Influence Federal Tax Policy: "Rent-Seeking" Charities Or Virtuous Politicians?, Nancy J. Knauer

Nancy J. Knauer

Tax-exempt charitable organizations exert considerable influence over Congress, the Department of the Treasury, and the Internal Revenue Service in matters dealing with exemption from federal income tax and the tax deductibility of charitable contributions. This Article uses both public choice and public interest analysis to help identify various features of the charitable community and explain how exempt organizations weild political influence despite the restrictions placed on their activities under the tax code. Arguing that the influence of charitable organizations over tax policy can be explained from either a public choice or public interest vantage point, the Article concluds that the …

Direct Vs. Derivative, Or "What's A Lawsuit Between Friends In An 'Incorporated Partnership'?", Daniel S. Kleinberger

Faculty Scholarship

In any context the distinction between direct and derivative claims carries significant consequences. The procedural requirements are different, as are the available remedies. In addition, the remedies benefit different parties. A successful derivative claim typically enriches the corporate treasury, while a successful direct claim typically puts money directly in the hands of the shareholder claimant. Moreover, derivative defendants can shelter behind several powerful bulwarks-including special litigation committees and the business judgment rule-that are unavailable to direct defendants.

Under the 'internal affairs' doctrine, Minnesota law governs the direct/derivative issue for all Minnesota corporations. Current Minnesota law provides inadequate guidance when the …

You Wanna Do What? Attorneys Organizing As Limited Liability Partnerships And Companies: An Economic Analysis, Mark Rosencrantz

Seattle University Law Review

Although many states have embraced the concept of limited liability for attorneys, approval is not universal. Rhode Island and California statutorily ban attorneys from practicing in such forms. Further, even those states that have embraced the concept recognize concerns that, under a limited liability scheme, the quality of attorney work may suffer, and sufficient funds may not be available for potential plaintiffs. This Comment argues that attorneys should be allowed to limit their liability by using the LLP and LLC forms to provide relief from the upsurge of liability because traditional arguments against attorneys' use of such forms ignore the …

What's The Security Council For?, Jose E. Alvarez

Michigan Journal of International Law

Students of the literature on the Security Council will recognize in these articles and essays, selected by the Journal's editors for this symposium issue, many representative strands in that ever-burgeoning literature. Although the Journal's editors accepted these articles and essays on an individual basis and no author was afforded the opportunity to read or react to others' contributions, the results are a fascinating counterpoint of views nonetheless. At times, it seems as if the contributors are reacting to each other's work.

The "Privatization" Of Security Council Enforcement Action: A Threat To Multilateralism, John Quigley

Michigan Journal of International Law

In-the post-Cold War period, the United Nations Security Council has emerged from a side show of international politics to center stage. It has acted to repel aggression, to promote humanitarian efforts, and to enforce democracy. This flowering of activity holds the potential for achieving concerted international action to remedy situations involving great human misery.

Legal Restraints On Security Council Military Enforcement Action, Judith G. Gardam

Michigan Journal of International Law

This article considers an issue that, given its importance for the protection of combatants and civilians in armed conflict, has not attracted the attention it warrants: namely, the extent to which legal restraints derived from the ius in bello and the ius ad bellum apply to the Security Council when it is taking military enforcement action under Chapter VII of the United Nations Charter. Although a position not free from controversy, the recent practice of the Security Council in "authorizing" States to use force to restore international peace and security is treated as military enforcement action under Chapter VII of …

Caught Between Traditions: The Security Council In Philosophical Conundrum, David P. Fidler

Michigan Journal of International Law

In Part I of this article, I provide a discussion about the use of traditions of thought in international relations. Part II begins by briefly examining the fundamental purpose of the Security Council – the maintenance of international peace, and security. I then analyze the philosophical origins of the idea of maintaining international peace and security through an international organization to demonstrate how liberal thought on international relations came to incorporate this idea. In this analysis, I will demonstrate that liberal thought on the appropriateness of relying on international organizations to maintain peace and security is not unified and that …

Caught Between Traditions: The Security Council In Philosophical Conundrum, David P. Fidler

Articles by Maurer Faculty

No abstract provided.