Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication
- Publication Type
Articles 1 - 3 of 3
Full-Text Articles in Law
Commercial Activity And Charitable Tax Exemption, John D. Colombo
Commercial Activity And Charitable Tax Exemption, John D. Colombo
William & Mary Law Review
No abstract provided.
Real Estate And Land Use Law, John V. Cogbill Iii, D. Brennen Keene
Real Estate And Land Use Law, John V. Cogbill Iii, D. Brennen Keene
University of Richmond Law Review
No abstract provided.
Charities And The Constitution: Evaluating The Role Of Constitutional Principles In Determining The Scope Of Tax Law's Public Policy Limitation For Charities, David A. Brennen
Charities And The Constitution: Evaluating The Role Of Constitutional Principles In Determining The Scope Of Tax Law's Public Policy Limitation For Charities, David A. Brennen
Law Faculty Scholarly Articles
This Article expands the discussion of whether tax-exempt charities, for constitutional law purposes, should be treated as government actors, as private actors or as something in between. While government actors are subject to constitutional law restrictions concerning discrimination and free speech, private non-government actors are not generally subject to these same restrictions. Although tax-exempt charities are often thought of as sovereigns and, thus, government-like, the fact remains that charities are private entities created to serve public purposes. As private entities, charities - like all other private entities - are not necessarily bound by constitutional law principles. Still, the many “public” …