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Articles 1 - 6 of 6
Full-Text Articles in Law
Patriotic Philanthropy? Financing The State With Gifts To Government, Margaret H. Lemos, Guy-Uriel Charles
Patriotic Philanthropy? Financing The State With Gifts To Government, Margaret H. Lemos, Guy-Uriel Charles
Faculty Scholarship
Federal and state law prohibit government officials from accepting gifts or “emoluments” from outside sources. The purpose of gift bans, like restrictions on more explicit forms of bribery, is to protect the integrity of political processes and to ensure that decisions about public policy are made in the public interest — not to advance a private agenda. Similar considerations animate regulations on campaign funding and lobbying. Yet private entities remain free to offer gifts to government itself, to foot the bill for particular public projects they would like to see government pursue. Such gifts — dubbed “patriotic philanthropy” by one …
The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach
The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach
Faculty Scholarship
No abstract provided.
Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach
Of Charities And Clawbacks: The European Union Proposal On Successions And Wills As A Threat To Charitable Giving, Aaron Schwabach
Faculty Scholarship
In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, cannot be reclaimed by the giver's heirs. In civil law countries the situation is quite different: Not only spouses, but issue and in some cases even ascendants, are entitled to a forced share of a decedent's estate--and these forced shares are assessed against a notional “estate” that includes the testator's inter vivos gifts. If the total of these forced shares exceeds the amount actually available in the decedent's estate at death, the recipients of the gifts, or their successors, may be forced …
School Naming Rights And The First Amendment’S Perfect Storm, Joseph Blocher
School Naming Rights And The First Amendment’S Perfect Storm, Joseph Blocher
Faculty Scholarship
In the past five years, public schools across the country have begun to explore a new avenue of fundraising: selling naming rights to school facilities. The popularity and monetary value of these sales, however, only highlight the importance of the First Amendment concerns they raise. This Article uses school naming rights as a lens through which to examine the conflicts between government speech, commercial speech, and forum analysis, three categories of First Amendment analysis that are simultaneously and problematically implicated by school naming rights sales. Courts and scholars have long noted the internal ambiguities within these three categories, but have …
Selling The Name On The Schoolhouse Gate : The First Amendment And The Sale Of Public School Naming Rights, Joseph Blocher
Selling The Name On The Schoolhouse Gate : The First Amendment And The Sale Of Public School Naming Rights, Joseph Blocher
Faculty Scholarship
No abstract provided.
Timing Under A Unified Wealth Transfer Tax, Theodore S. Sims
Timing Under A Unified Wealth Transfer Tax, Theodore S. Sims
Faculty Scholarship
The United States taxes gifts made while an individual is living more leniently than it taxes wealth transfers at death. Although in some measure this disparity has existed since the enactment of the modern estate and gift taxes in 1916 and 1932, it was significantly narrowed by the Tax Reform Act of 1976 (the 1976 Act). That statute replaced the separate gift and estate taxes with a regime that taxes the cumulative total of an individual's lifetime taxable gifts and his taxable estate at death, under a single (or "unified") graduated table of rates. Nevertheless, there remains a signficant difference …