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Articles 1 - 21 of 21
Full-Text Articles in Law
All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody
All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody
Evelyn Brody
Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues— who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice—and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of state …
Respecting Foundation And Charity Autonomy: How Public Is Private Philanthropy? (Symposium) (With J. Tyler), Evelyn Brody
Respecting Foundation And Charity Autonomy: How Public Is Private Philanthropy? (Symposium) (With J. Tyler), Evelyn Brody
Evelyn Brody
Recent years have seen a disturbing increase in legal proposals by the public and government officials to interfere with the governance, missions, strategies, and decision-making of foundations and other charities. Underlying much of these debates is the premise – stated or merely presumed – that foundation and charity assets are “public money” and that such entities therefore are subject to various public mandates or standards about their structure, operations, and policies. The authors’ experiences and research reveal three “myths” that, singly or collectively, underlie claims that charitable assets are public money. The first myth conceives of charities as shadow governments …
From The Dead Hand To The Living Dead: The Conundrum Of Charitable Donor Standing (Symposium), Evelyn Brody
From The Dead Hand To The Living Dead: The Conundrum Of Charitable Donor Standing (Symposium), Evelyn Brody
Evelyn Brody
No abstract provided.
The Charity In Bankruptcy And Ghosts Of Donors Past, Present, And Future (Symposium), Evelyn Brody
The Charity In Bankruptcy And Ghosts Of Donors Past, Present, And Future (Symposium), Evelyn Brody
Evelyn Brody
The bankruptcy of a charity represents the clash of two policy regimes: charity law's willingness to preserve assets for the public purpose determined by the donor as against bankruptcy law's desire to maximize assets for distribution to creditors. As a general rule, assets will be distributed to creditors; as the courts say, 'a man must be just before he is generous.' However, when a charitable donee goes out of existence or otherwise becomes unable to perform a charitable trust or restricted gift, the courts will try to identify those charitable assets that are restricted in such a manner that they …
Charity Governance: What’S Trust Law Got To Do With It? (Symposium), Evelyn Brody
Charity Governance: What’S Trust Law Got To Do With It? (Symposium), Evelyn Brody
Evelyn Brody
No abstract provided.
Introduction To Symposium, Who Guards The Guardians?: Monitoring And Enforcement Of Charity Governance (With D. Reiser), Evelyn Brody
Introduction To Symposium, Who Guards The Guardians?: Monitoring And Enforcement Of Charity Governance (With D. Reiser), Evelyn Brody
Evelyn Brody
No abstract provided.
Whose Public?: Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Whose Public?: Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Evelyn Brody
This piece was inspired by the increasing tendency of State attorneys general – backed up by courts and legislatures – to effectively confiscate the assets of wealthy nonprofits through overreaching enforcement actions. The article develops a legal framework for ascertaining the proper State role. It reviews many case studies including, most notoriously, the thwarted diversification of the Milton Hershey School Trust out of Hershey Foods Corporation (an investment worth over $5 billion) – thereby preserving the local operations of a publicly traded company. While few state attorneys general have the funding and inclination to engage in aggressive charity enforcement, the …
Entrance, Voice And Exit: The Constitutional Bounds Of The Right Of Association, Evelyn Brody
Entrance, Voice And Exit: The Constitutional Bounds Of The Right Of Association, Evelyn Brody
Evelyn Brody
Despite the central role of organized groups as intermediary bodies in American society, the constitutional right of association is surprisingly recent and limited. As the Supreme Court struggles to define the bounds of 'the' freedom of association, it is time to take a critical look at a difficult set of questions. First, many private organizations engage in various types of selection criteria, but what subjects the Jaycees to State anti-discrimination laws but insulates the Boy Scouts of America? Second, the typical American nonprofit organization is a corporation that lacks both shareholders and members, so are there any 'associates' whose rights …
The Twilight Of Organizational Form For Charity: Musings On Norman Silber, A Corporate Form Of Freedom: The Emergence Of The Modern Nonprofit Sector (Book Review), Evelyn Brody
Evelyn Brody
No abstract provided.
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
Evelyn Brody
This piece, included in the University of Hawaii Law Review's symposium issue on the Bishop Estate, explores the relationship between the new intermediate sanctions law and the IRS's power to revoke tax exemption under § 501(c)(3). Inspired by the storied setting, I indulge in a fantasy: This article pretends that the IRS revoked the Estate's exemption, and takes the form of the Tax Court declaratory judgment opinion. I reluctantly 'rule' that exemption was not appropriate, because State enforcement action against the trustees was proceeding. (However, this forum allows me to hedge my argument by producing two concurring and one dissenting …
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance? (Symposium), Evelyn Brody
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance? (Symposium), Evelyn Brody
Evelyn Brody
No abstract provided.
Charities In Tax Reform: Threats To Subsidies Overt And Covert, Evelyn Brody
Charities In Tax Reform: Threats To Subsidies Overt And Covert, Evelyn Brody
Evelyn Brody
Fundamental tax reform would do far more damage to charities than the obvious repeal of the deduction for charitable contributions. Over the decades, charities have quietly garnered billions of dollars worth of indirect benefits. For example, the largest tax expenditure - the exclusion from workers' income of employer-provided health insurance - has fattened nonprofit hospitals, and the new tuition tax credits promise to spur tuition inflation. Tax reform presents an opportunity to eliminate tax subsidies and enact any desired direct expenditures for specific public goods and activities. However, converting tax expenditures to direct outlays would likely take the form of …
Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption, Evelyn Brody
Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption, Evelyn Brody
Evelyn Brody
This piece explores the broad financial relationship between the public and the charitable sectors. Tax exemption operates as a peculiar subsidy - offering the greatest benefits to charities carrying on the most profitable activities and owning the most valuable property. Perhaps, then, the property tax and income tax exemption of charities can be explained by a 'sovereign' view of the charitable sector. Resembling the federal tax treatment of state and local governments, exemption for charities respects the independence of the nonprofit sector, and minimizes the involvement of charities in the political process. Unfortunately, the long history of Anglo American philanthropy …
Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption (Symposium), Evelyn Brody
Of Sovereignty And Subsidy: Conceptualizing The Charity Tax Exemption (Symposium), Evelyn Brody
Evelyn Brody
No abstract provided.
The Limits Of Charity Fiduciary Law, Evelyn Brody
The Limits Of Charity Fiduciary Law, Evelyn Brody
Evelyn Brody
Trustees of charitable trusts and directors of nonprofit corporations operate under legal regimes designed for their for-profit cousins. In the absence of private beneficiaries or shareholders to look after their own interests, however, charity fiduciaries frequently escape accountability for their self-dealing and neglect or mismanagement. Few charities have members endowed with voting rights, and state attorneys general have limited resources to devote to monitoring the nonprofit sector. Similarly, at the federal level, the Internal Revenue Service is a tax collector, not a policing agency (although its new powers to tax excess benefits will undoubtedly draw it further into charity operations). …
Hocking The Halo: Implications Of The Charities' Winning Briefs In Camps Newfound/Owatonna, Inc., Evelyn Brody
Hocking The Halo: Implications Of The Charities' Winning Briefs In Camps Newfound/Owatonna, Inc., Evelyn Brody
Evelyn Brody
In Camps Newfound/Owatonna, the petitioner charity – with important assistance from friends-of-the-court charities – persuaded the Supreme Court to overturn a Maine statute that granted property tax exemption only to those charities primarily serving state residents. Camps Newfound/Owatonna, Inc. v. Town of Harrison, 117 S. Ct. 1590 (1997). Given this statute's facial discrimination, why was victory a 5-4 squeaker? The charities naturally reasoned that coming within the Commerce Clause requires proving that charities engage in commerce (particularly interstate commerce). In their focus on the financial impact of the discriminatory statute, however, the charities never offered a positive construct of property-tax …
Introduction To Nonprofit Symposium Issue, Evelyn Brody
Introduction To Nonprofit Symposium Issue, Evelyn Brody
Evelyn Brody
No abstract provided.
Charitable Endowments And The Democratization Of Dynasty, Evelyn Brody
Charitable Endowments And The Democratization Of Dynasty, Evelyn Brody
Evelyn Brody
Charitable endowments and other passive investments exceed $425 billion. Why do many donors require that the principal of their contribution must be held in perpetuity, and that only the income may be used for charitable purposes? Why do most charity managers voluntarily accumulate operating surpluses, and reinvest a portion of real endowment income? This Article suggests that rather than looking at how charities use their endowment income, we should focus on what happens to the endowment principal. It appears that the taste for perpetual charitable endowments persists as the happy co-incidence of donors' desire for immortality for themselves and their …
Agents Without Principals: The Economic Convergence Of The Nonprofit And For-Profit Organizational Forms, Evelyn Brody
Agents Without Principals: The Economic Convergence Of The Nonprofit And For-Profit Organizational Forms, Evelyn Brody
Evelyn Brody
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
Institutional Dissonance In The Nonprofit Sector, Evelyn Brody
Evelyn Brody
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 …
Paying Back Your Country Through Income-Contingent Student Loans, Evelyn Brody
Paying Back Your Country Through Income-Contingent Student Loans, Evelyn Brody
Evelyn Brody
This article uses the case of paying for a college education to study broad issues of equity, both between families and between generations. As a normative matter, I argue that we should subsidize the education of those who are disadvantaged, but that is because a college education generally 'pays off,' society as a whole should not subsidize most students. Rather, the government can serve the valuable function of simply ensuring that students have access to sufficient loans to finance their education. Congress recently enacted President Clinton's proposal to convert the federal role from a guarantor of student loans to a …