Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Artificial insemination (1)
- Business interest (1)
- Business league (1)
- Business organization (1)
- Collective action (1)
-
- Exempt organization (1)
- Family (1)
- Federal income tax (1)
- Gay (1)
- Gay marriage (1)
- Independent sector (1)
- Interest groups (1)
- LGBT (1)
- Lesbian (1)
- Marriage (1)
- Nonprofit organization (1)
- Obergefell (1)
- Pluralism (1)
- Procreation (1)
- Same-sex marriage (1)
- Section 501(c) (1)
- Section 501(c)(6) (1)
- Surrogacy (1)
- Tax (1)
- Tax exempt (1)
- Trade Association (1)
- Voluntary sector (1)
- Windsor (1)
Articles 1 - 2 of 2
Full-Text Articles in Taxation-Federal
Victims Of Our Own Success: The Perils Of Obergefell And Windsor, Anthony C. Infanti
Victims Of Our Own Success: The Perils Of Obergefell And Windsor, Anthony C. Infanti
Articles
This short essay was spurred by the numerous celebrations of the Supreme Court’s recent decision in Obergefell v. Hodges legalizing same-sex marriage in all fifty states. Though the essay acknowledges the importance of both Obergefell and the Supreme Court’s earlier decision in United States v. Windsor, it highlights the significant perils that these decisions entail for the LGBT community. In the essay, I use tax as a lens for describing some of the lesser-known perils associated with these decisions in the hopes of making those perils more concrete and easily understood by a wide audience of (tax and nontax) …
Taxing The Unheavenly Chorus: Why Section 501(C)(6) Trade Associations Are Undeserving Of Tax Exemption, Philip Hackney
Taxing The Unheavenly Chorus: Why Section 501(C)(6) Trade Associations Are Undeserving Of Tax Exemption, Philip Hackney
Articles
Our federal, state, and local governments provide a subsidy that enhances the political voice of business interests. This article discusses the federal subsidy for business interests provided through the Internal Revenue Code (“Code”) and argues why we should end that subsidy. Under the same section that provides exemption from income tax for charitable organizations, the Code also exempts nonprofit organizations classified as “business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues.” Theory supporting tax exemption states that we should subsidize nonprofit organizations that provide goods or services that are undersupplied by the market. A charitable …