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A (Partial) Defense Of Section 501(C)(4)'S “Catchall” Nature, Lloyd Histoshi Mayer Mar 2018

A (Partial) Defense Of Section 501(C)(4)'S “Catchall” Nature, Lloyd Histoshi Mayer

Journal Articles

Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfare” organizations. The vagueness of this term and the failure of the Treasury Department and Internal Revenue Service to interpret it in a manner that would significantly limit that vagueness has led some commentators to criticize this section’s “catchall” nature. While much scholarly attention has been paid to this criticism with respect to the most visible section 501(c)(4) organizations, particularly those involved in political campaign activity and lobbying, almost no attention has been paid to the many less common types of section ...


The Vatican View On Sport At The Service Of Humanity, Ed Edmonds Jan 2018

The Vatican View On Sport At The Service Of Humanity, Ed Edmonds

Journal Articles

Participation in sport, particularly the opportunity for children to enjoy and learn through play, is a human right and strongly supported by the goals of Catholic social teaching and the efforts of the Olympic Movement and the United Nations. On October 5-6, 2016, the Vatican held the Sport at the Service of Humanity Conference, the first global conference on sport and faith, an initiative promoted by Pope Francis and supported by the International Olympic Committee and the United Nations. This essay focuses on the conference, its vision and goals, and a challenge to use sport to advance human development and ...


Globalization Without A Safety Net: The Challenge Of Protecting Cross-Border Funding Of Ngos, Lloyd H. Mayer Jan 2018

Globalization Without A Safety Net: The Challenge Of Protecting Cross-Border Funding Of Ngos, Lloyd H. Mayer

Journal Articles

More than 50 countries around the world have sharply increased legal restrictions on both domestic non-governmental organizations (“NGOs”) that receive funding from outside their home country and the foreign NGOs that provide such funding and other support. These restrictions include requiring advance government approval before a domestic NGO can accept cross-border funding, requiring such funding to be routed through government agencies, and prohibiting such funding for NGOs engaged in certain activities. Publicly justified by national security, accountability, and other concerns, these measures often go well beyond what is reasonably supported by such legitimate interests. These restrictions therefore violate international law ...