Law Commons^™

The Power Of The Treasury: Racial Discrimination, Public Policy And "Charity" In Contemporary Society, David A. Brennen

Scholarly Works

The Treasury Department is empowered to enforce “established public policy” with respect to tax-exempt charities. Under this public policy power, the Treasury has revoked the tax-exempt charitable status of organizations that discriminated against blacks, organizations whose members engaged in civil disobedience against war, and organizations involved in illegal activity. The Treasury interprets its public policy power as applying to any activity that violates clear public policy. Thus, presumably, the Treasury could use this power to deny tax-exempt charitable status to an organization that engages in conduct that violates assisted suicide laws, anti-abortion laws, or other sufficiently “established” public policies.

The …

A Proposal For Comparative Responsibility Analysis In Comparative Negligence Jurisdictions, Joel Leslie Terwilliger

LLM Theses and Essays

Part II of this thesis discusses the common law background of the assumption of risk and how it fits into the scheme of negligence principles as an affirmative defense. Part II also examines the background of assumption of risk and parallels its development with contributory negligence principles. Part III looks at how the assumption of risk has been redefined and narrowed in its application as comparative fault principles gained favor. It includes an examination of statutory erosion and in modern judicial activism. Next, Part IV examines how the assumption of risk, particularly the secondary form, conflicts with comparative fault and …