Open Access. Powered by Scholars. Published by Universities.®
- Discipline
Articles 1 - 2 of 2
Full-Text Articles in Social Welfare Law
Brown’S Legacy: Looking Back, Moving Forward, Wilhelmina M. Wright
Brown’S Legacy: Looking Back, Moving Forward, Wilhelmina M. Wright
William Mitchell Law Review
This keynote speech was delivered at the Lena O. Smith Luncheon on May 7, 2004. Lena O. Smith was the first African-American woman to practice law in Minnesota. In 1921, she graduated from Northwestern College of Law, a predecessor of William Mitchell College of Law. See generally Ann Juergens, Lena Olive Smith: A Minnesota Civil Rights Pioneer, 28 Wm. Mitchell L. Rev. 397 (2001).
Decoupling Tax Exemption For Charitable Organizations, Charles A. Borek
Decoupling Tax Exemption For Charitable Organizations, Charles A. Borek
William Mitchell Law Review
[T]his article proposes a new approach to defining the term “charitable” for tax purposes that both respects the essence of tax-exempt eleemosynary activity and injects an element of clarity that has eluded the use of the term in modern tax parlance. Part I traces the evolution of the legal concept of charity, with emphasis on the shift in focus from poverty relief to social action facilitated through the device of trust law. I argue that it is in this shift of emphasis that the concept of charity became entangled in property concepts and thereby transformed into something wholly unrelated to …