Law and Society Commons^™

Keep Charitable Oversight In The Irs, Philip Hackney

Articles

Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in charitable solution increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot act …

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.

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 …

The Possible Futures Of American Democracy, Jedediah Purdy

Faculty Scholarship

No abstract provided.

Predictors Of College Student Support Toward Colin Kaepernick’S National Anthem Protests, Brooke Coursen, Nicole Peiffer, Sakira Coleman, Philip Lucius

VA Engage Journal

Racial discrimination and inequality have perpetuated within the U.S. since its inception. In 2016, Colin Kaepernick initiated the national anthem protests to oppose the oppression of people of color in America. This study was developed in 2018 to identify social determinants of health underlying discriminatory beliefs and behaviors. The objective was to investigate the impacts of college students’ race, gender, political ideology, socio-economic status [SES], NFL interest, patriotism, and general protest support on support for the national anthem protests. We administered paper-and-pencil surveys across locations on the James Madison University campus using a convenience sample. There were 408 participants included, …

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …

Law Library Blog (September 2020): Legal Beagle's Blog Archive, Roger Williams University School Of Law

Law Library Newsletters/Blog

No abstract provided.

Decarbonization In Democracy, Shelley Welton

All Faculty Scholarship

Conventional wisdom holds that democracy is structurally ill-equipped to confront climate change. As the story goes, because each of us tends to dismiss consequences that befall people in other places and in future times, “the people” cannot be trusted to craft adequate decarbonization policies, designed to reduce present-day, domestic carbon emissions. Accordingly, U.S. climate change policy has focused on technocratic fixes that operate predominantly through executive action to escape democratic politics — with vanishingly little to show for it after a change in presidential administration. To help craft a more durable U.S. climate change strategy, this Article scrutinizes the purported …

Handcuffing The Vote: Diluting Minority Voting Power Through Prison Gerrymandering And Felon Disenfranchisement, Rebecca Harrison Stevens, Meagan Taylor Harding, Joaquin Gonzalez, Emily Eby

The Scholar: St. Mary's Law Review on Race and Social Justice

For the purposes of legislative redistricting, Texas counts prison populations at the address of the prison in which they are incarcerated at the time of the census, rather than their home prior to incarceration—regardless of whether the prisoners themselves maintain a residence in their home communities and intend to return home after incarceration. This deprives those home communities of full representation in the redistricting process. Combined with Texas’s felon disenfranchisement laws, this also results in arbitrarily bolstering the representational power of some Texans on the backs of other Texans who themselves are unable to vote. All of this takes place …

Health Care's Market Bureaucracy, Allison K. Hoffman

All Faculty Scholarship

The last several decades of health law and policy have been built on a foundation of economic theory. This theory supported the proliferation of market-based policies that promised maximum efficiency and minimal bureaucracy. Neither of these promises has been realized. A mounting body of empirical research discussed in this Article makes clear that leading market-based policies are not efficient — they fail to capture what people want. Even more, this Article describes how the struggle to bolster these policies — through constant regulatory, technocratic tinkering that aims to improve the market and the decision-making of consumers in it — has …

Whole-Of-Society Approach Needed Against Truth Decay, Eugene K. B. Tan

Research Collection Yong Pung How School Of Law

In an age of pervasive informationflows, governments do not defeat fake news. It's the people as a society whodo.The threatof deliberate falsehoods, or more popularly "fake news", posesserious threats to the democratic wellbeing of societies. The marketplace ofideas increasingly suffers from truth decay, propagated online or offline,imperilling an already vulnerable information ecosystem. In turn,this compromises the functioning of a democracy, which is premised on citizenshaving a shared reality rather than multiple distorted realities.

Rwu First Amendment Blog: David Logan's Blog: Media Centralization Imperils Marketplace Of Ideas 04-05-2018, David A. Logan

Law School Blogs

No abstract provided.

Competitive Supragovernmental Regulation: How Could It Be Democratic?, Errol E. Meidinger

Errol Meidinger

This paper explores the possibility that a developing form of regulatory governance is also sketching out a new form of anticipatory regulatory democracy. 'Competitive supra-governmental regulation' is largely driven by non-state actors and is therefore commonly viewed as suffering a democracy deficit. However, because it stresses broad participation, intensive deliberative procedures, responsiveness to state law and widely accepted norms, and competition among regulatory programs to achieve effective implementation and widespread public acceptance, this form of regulation appears to stand up relatively well under generally understood criteria for democratic governance. Nonetheless, a more satisfactory evaluation will require a much better understanding …

Newsroom: Panel: The Press & The President 3-28-2017, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Democratizing Criminal Law: Feasibility, Utility, And The Challenge Of Social Change, Paul H. Robinson

All Faculty Scholarship

The notion of “democratizing criminal law” has an initial appeal because, after all, we believe in the importance of democracy and because criminal law is so important – it protects us from the most egregious wrongs and is the vehicle by which we allow the most serious governmental intrusions in the lives of individuals. Given criminal law’s special status, isn’t it appropriate that this most important and most intrusive governmental power be subject to the constraints of democratic determination?

But perhaps the initial appeal of this grand principle must give way to practical realities. As much as we are devoted …

The Subterranean Counterrevolution: The Supreme Court, The Media, And Litigation Retrenchment, Stephen B. Burbank, Sean Farhang

Sean Farhang

This article is part of a larger project to study the counterrevolution against private enforcement of federal law from an institutional perspective. In a series of articles emerging from the project, we show how the Executive, Congress and the Supreme Court (wielding both judicial power under Article III of the Constitution and delegated legislative power under the Rules Enabling Act) fared in efforts to reverse or dull the effects of statutory and other incentives for private enforcement. An institutional perspective helps to explain the outcome we document: the long-term erosion of the infrastructure of private enforcement as a result of …

The Subterranean Counterrevolution: The Supreme Court, The Media, And Litigation Retrenchment, Stephen B. Burbank, Sean Farhang

All Faculty Scholarship

This article is part of a larger project to study the counterrevolution against private enforcement of federal law from an institutional perspective. In a series of articles emerging from the project, we show how the Executive, Congress and the Supreme Court (wielding both judicial power under Article III of the Constitution and delegated legislative power under the Rules Enabling Act) fared in efforts to reverse or dull the effects of statutory and other incentives for private enforcement. An institutional perspective helps to explain the outcome we document: the long-term erosion of the infrastructure of private enforcement as a result of …

A Quantum Congress, Jorge R. Roig

Jorge R Roig

Interpreting, Stephanie Jo Kent

Doctoral Dissertations

What do community interpreting for the Deaf in western societies, conference interpreting for the European Parliament, and language brokering in international management have in common? Academic research and professional training have historically emphasized the linguistic and cognitive challenges of interpreting, neglecting or ignoring the social aspects that structure communication. All forms of interpreting are inherently social; they involve relationships among at least three people and two languages. The contexts explored here, American Sign Language/English interpreting and spoken language interpreting within the European Parliament, show that simultaneous interpreting involves attitudes, norms and values about intercultural communication that overemphasize information and discount …

Legitimation, Mark C. Modak-Truran

Mark C Modak-Truran

This article identifies three different conceptions of legitimation - pre-modern, modern, and post-secular - that compete both within and across national boundaries for the coveted prize of informing the social imaginary regarding how the government and the law should be legitimated in constitutional democracies. Pre-modern conceptions of legitimation consider governments and rulers legitimate if they are ordained by God or if the political system is ordered in accordance with the normative cosmic order. Contemporary proponents of the pre-modern conception range from those in the United States who maintain that the government has been legitimated by the “Judeo-Christian tradition” to those …

Reconciling Positivism And Realism: Kelsen And Habermas On Democracy And Human Rights, David Ingram

David Ingram

It is well known that Hans Kelsen and Jürgen Habermas invoke realist arguments drawn from social science in defending an international, democratic human rights regime against Carl Schmitt’s attack on the rule of law. However, despite embracing the realist spirit of Kelsen’s legal positivism, Habermas criticizes Kelsen for neglecting to connect the rule of law with a concept of procedural justice (Part I). I argue, to the contrary (Part II), that Kelsen does connect these terms, albeit in a manner that may be best described as functional, rather than conceptual. Indeed, whereas Habermas tends to emphasize a conceptual connection between …

Reconciling Positivism And Realism: Kelsen And Habermas On Democracy And Human Rights, David Ingram

Philosophy: Faculty Publications and Other Works

It is well known that Hans Kelsen and Jürgen Habermas invoke realist arguments drawn from social science in defending an international, democratic human rights regime against Carl Schmitt’s attack on the rule of law. However, despite embracing the realist spirit of Kelsen’s legal positivism, Habermas criticizes Kelsen for neglecting to connect the rule of law with a concept of procedural justice (Part I). I argue, to the contrary (Part II), that Kelsen does connect these terms, albeit in a manner that may be best described as functional, rather than conceptual. Indeed, whereas Habermas tends to emphasize a conceptual connection between …

Neoliberalism And The Law: How Historical Materialism Can Illuminate Recent Governmental And Judicial Decision Making, Justin Schwartz

Justin Schwartz

Neoliberalism can be understood as the deregulation of the economy from political control by deliberate action or inaction of the state. As such it is both constituted by the law and deeply affects it. I show how the methods of historical materialism can illuminate this phenomenon in all three branches of the the U.S. government. Considering the example the global financial crisis of 2007-08 that began with the housing bubble developing from trade in unregulated and overvalued mortgage backed securities, I show how the repeal of the Glass-Steagall Act, which established a firewall between commercial and investment banking, allowed this …

The Impact Of Codification On The Judicial Development Of Copyright, Christopher S. Yoo

All Faculty Scholarship

Despite the Supreme Court’s rejection of common law copyright in Wheaton v. Peters and the more specific codification by the Copyright Act of 1976, courts have continued to play an active role in determining the scope of copyright. Four areas of continuing judicial innovation include fair use, misuse, third-party liability, and the first sale doctrine. Some commentators have advocated broad judicial power to revise and overturn statutes. Such sweeping judicial power is hard to reconcile with the democratic commitment to legislative supremacy. At the other extreme are those that view codification as completely displacing courts’ authority to develop legal principles. …

Law, Media, & Environmental Policy: A Fundamental Linkage In Sustainable Democratic Governance, Zygmunt J.B. Plater

Zygmunt J.B. Plater

The functional linkages between law and media have long been signficant in shaping American democratic governance. Over the past thirty-five years, environmental analysis has similarly become essential to shaping international and domestic governmental policy. Environmentalism—focusing as it does on realistic interconnected accounting of the full potential negative consequences as well as benefits of proposed actions, policies, and programs, over the long term as well as the short term, with careful consideration of all realistic alternatives— provides a legal perspective important for societal sustainability. Because environmental values and norms are often in tension with established industrial interests that resist public interest …

Litigation, Legislation, And Democracy In A Post-Newspaper America, Ronnell Anderson Jones

Washington and Lee Law Review

No abstract provided.

Iftikhar Chaudhry’S Options: Can The Courts Remake Pakistani Democracy?, Shubhankar Dam

Research Collection Yong Pung How School Of Law

No abstract provided.

Constitutional Fiats: Presidential Legislation In India's Parliamentary Democracy, Shubhankar Dam

Research Collection Yong Pung How School Of Law

The article presents information on the presidential legislation of the parliamentary democracies, India and Pakistan. It discusses the role of the President acting as the Council of Ministers for the enactment of legislations as ordinances without the consent of the Parliament. Information on the legal interpretation of the ordinances and its interaction with the principles of the parliamentary system of the government is also presented.

From Undemocratic To Democratic Civil Society: Japan's Volunteer Fire Departments, Mary Alice Haddad

Mary Alice Haddad

How do undemocratic civic organizations become compatible with democratic civil society? How do local organizations merge older patriarchal, hierarchical values and practices with newer more egalitarian, democratic ones? This article tells the story of how volunteer fire departments have done this in Japan. Their transformation from centralized war instrument of an authoritarian regime to local community safety organization of a full-fledged democracy did not happen overnight. A slow process of demographic and value changes helped the organization adjust to more democratic social values and practices. The way in which this organization made the transition offers important lessons for emerging democracies …

Atlantean Prose And The Search For Democracy, Nick J. Sciullo

Nick J. Sciullo

Atlantis, the Lost City, has been a focal point of folklore, archeological inquiry, literary criticism, and mystic interpretation. It has boggled the brilliant, confused scientists, and sparked the interest of children. "Skeptics, archaeologists, geologists, and anthropologists may rant and rave, but the myth of Atlantis endures. In every generation, someone emerges to champion the cause and to embroider the story." But the significance of Atlantean prose as an avenue through which to best understand critical legal thought has not been explored in depth. To be sure, there have been numerous books, articles, and opinions analyzing Atlantis, but little attention has …