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Full-Text Articles in Law and Race
A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
Law Faculty Scholarly Articles
What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though the exemption dates back to 1894, Congress has failed to fully rationalize it. Though scholars and courts have attempted over the years to come up with a coherent rationale for the charitable tax exemption, their attempts are focused almost exclusively on economic efficiency. Thus, the charitable tax exemption is typically framed by noted tax scholars like Boris Bittker, Henry Hansmann, and others as an economically efficient means of providing certain goods and services to the public. Rationalizing the charitable tax exemption in economic …
Treading On Hallowed Ground: Implications For Property Law And Critical Theory Of Land Associated With Human Death And Burial, Mary L. Clark
Treading On Hallowed Ground: Implications For Property Law And Critical Theory Of Land Associated With Human Death And Burial, Mary L. Clark
Kentucky Law Journal
No abstract provided.
Clifford V. Commonwealth: Admission Of Racial Voice Identification Testimony, Regressive Or Progressive?, D. Christopher Robinson
Clifford V. Commonwealth: Admission Of Racial Voice Identification Testimony, Regressive Or Progressive?, D. Christopher Robinson
Kentucky Law Journal
No abstract provided.