Law Commons^™

Vote For Charity's Sake, Aaron S. Edlin, Andrew Gelman, Noah Kaplan

Aaron Edlin

In a battleground state like Colorado or New Mexico, voting in the presidential election may be equivalent to giving $30,000 - $50,000 to others in expected value, and as such is an extremely efficient form of charity.

For-Profit Philanthropy, Dana Brakman Reiser

Dana Brakman Reiser

This essay examines Google’s adoption of the novel and unorthodox for-profit philanthropy model. Google created a division of its for-profit company that is tasked with pursuing philanthropic activities. Specifically, this division is responsible for addressing the global issues of climate change, poverty, and emerging diseases. Of course, companies have long blended philanthropic and business objectives. They make contributions, commit to corporate social responsibility, or even form as social enterprises. For-profit philanthropy, though, differs from these familiar techniques in both structure and scale. Likewise, for-profit philanthropy stands in stark contrast to the nonprofit, tax-exempt form of organization typically used by those …

Is The Ban On Participation In Political Campaigns By Charities Essential To Their Vitality And Democracy? A Reply To Professor Tobin, Johnny Rex Buckles

University of Richmond Law Review

No abstract provided.

S08rs Sgb No. 5 (Fashion Show), Jackson, Sellers, Rogers, Juneja

Student Senate Enrolled Legislation

No abstract provided.

Provena Covenant Medical Center And Its Unresolved Tax-Exempt Status - It's Time For The Illinois Supreme Court To Revise The Methodist Old People's Home Test, Joseph J. Hylak-Reinholtz

Joseph J. Hylak-Reinholtz

Not-for-profit hospitals tax exemptions have been challenged by government officials for providing insufficient charity care to needy patients. In Illinois, not-for-profit tax exemptions are analyzed under a test developed by the state Supreme Court in Methodist Old Peoples Home v. Korzen. This comment argues, in light of the Provena litigation and subsequent appeal, that the court must revise its outdated test to reflect the realities of providing health care today in a not-for-profit system.

Obedience As The Foundation Of Fiduciary Duty, Robert E. Atkinson

Robert E. Atkinson Jr.

Conventional theory holds that the fiduciary relationship comprises two fundamental duties, care and loyalty. This paper argues that a third duty, obedience, is more basic, the foundation on which the duties of care and loyalty ultimately rest. In place of the prevailing dualistic theory of fiduciary duty, it offers a trinitarian alternative. As the trinitarian metaphor implies, the claim here is that, properly understood, three identifiably different elements are functionally distinct yet essentially one.

The paper itself has three parts. The first, descriptive part distinguishes the duty of obedience from its derivatives, care and loyalty; identifies a strong and a …

Third-Party Profit-Taking In Tax Exemption Jurisprudence, Darryll K. Jones

Journal Publications

Nothing is free, not even charity. In almost every case, a tax-exempt nonprofit organization must transact with profit-seekers to achieve the charitable goal for which the organization has been granted tax exemption. The organization will have to fund somebody's accession to wealth. It may be, for example, that a particular nonprofit organization need only hire one or two employees to deliver meals to elderly beneficiaries. Even in that circumstance, an organization must normally pay market rates for the labor necessary to achieve its charitable goal. Employees will profit; the law presumes as much, and we would be hard pressed to …