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Religion

Public Law and Legal Theory

University of Pittsburgh School of Law

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Articles 1 - 2 of 2

Full-Text Articles in Law

A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson Jan 2023

A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson

Articles

United States tax law provides churches with extra benefits and robust protection from IRS enforcement actions. Churches and religious organizations are automatically exempt from the income tax without needing to apply to be so recognized and without needing to file a tax return. Beyond that, churches are protected from audit by stringent procedures. There are good reasons to consider providing a distance between church and state, including the state tax authority. In many instances, Congress granted churches preferential tax treatment to try to avoid excess entanglement between church and state, though that preferential treatment often just shifts the locus of …


Digital Multi-Media And The Limits Of Privacy Law, Jacqueline D. Lipton Jan 2010

Digital Multi-Media And The Limits Of Privacy Law, Jacqueline D. Lipton

Articles

While digital video and multi-media technologies are becoming increasingly prevalent, existing privacy laws tend to focus on text-based personal records. Individuals have little recourse when concerned about infringements of their privacy interests in audio, video, and multi-media files. Often people are simply unaware that video or audio records have been made. Even if they are aware of the existence of the records, they may be unaware of potential legal remedies, or unable to afford legal recourse. This paper concentrates on the ability of individuals to obtain legal redress for unauthorized use of audio, video and multi-media content that infringes their …