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Full-Text Articles in Law
Can The Irs Silence Religious Organizations, Meghan J. Ryan
Can The Irs Silence Religious Organizations, Meghan J. Ryan
Faculty Journal Articles and Book Chapters
In the years following the 2004 presidential election, the Los Angeles Times reported that the Internal Revenue Service threatened revoking the tax-exempt status of the All Saints Episcopal Church in Pasadena because during a 2004 sermon, a church rector stated that he opposed the Vietnam and Gulf wars and that Jesus would have disapproved of the Bush Administration's preemptive war doctrine. The rector did not tell his parishioners who to support in the 2004 election, however. This threat of revoking an organization's tax-exempt status is just one example of the IRS's recent and unprecedented aggressiveness in seeking out violations of …
Institutional Review Boards, Regulatory Incentives, And Some Modest Proposals For Reform, Dale Carpenter
Institutional Review Boards, Regulatory Incentives, And Some Modest Proposals For Reform, Dale Carpenter
Faculty Journal Articles and Book Chapters
It is time to rethink the role of Institutional Review Boards (IRBs) in approving social science research. While most law professors conduct their research in an almost unregulated environment - pouring through cases, statutes, and each other's articles, all without the kind of human interaction subject to IRB regulation - their colleagues elsewhere in the university have been coping for decades with an increasingly intrusive bureaucracy that sometimes undermines basic academic values. Three things seem very clear. First, there are a lot of IRBs - at least 4,000 - and their numbers are growing. Second, they have recently "increased their …