Law Commons^™

Charities And Lobbying: Institutional Rights In The Wake Of Citizens United, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

One of the many aftershocks of the Supreme Court’s landmark decision in Citizens United v. FEC is that the decision may raise constitutional questions for the long-standing limits on speech by charities. There has been much scholarly attention both before and after that decision on the limit for election-related speech by charities, but much less attention has been paid to the relating lobbying speech limit. This article seeks to close that gap by exploring that latter limit and its continued viability in the wake of Citizens United. I conclude that while Citizens United by itself does not undermine the limit …

Ngo Standing And Influence In Regional Human Rights Courts And Commissions, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

This article explores the extent to which nongovernmental organizations (NGOs) have standing to bring claims in the European, Inter-American, and African human rights enforcement systems, examines the degree to which NGOs in fact bring such cases, and analyzes the ramifications of NGO involvement in these systems. Part I of this article considers how NGOs can be involved in the European Court of Human Rights, the Inter-American Human Rights Commission and the Inter-American Court of Human Rights, and the African Commission on Human and Peoples’ Rights and the African Court on Human and Peoples’ Rights. As detailed in this part, while …

The "Independent" Sector: Fee-For-Service Charity And The Limits Of Autonomy, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Although numerous scholars have attempted to explain and justify the benefits provided to charities, none has been completely successful. Their theories share, however, two required characteristics for charities. First, charities must be distinct from other types of entities in society, including governmental bodies, businesses, other types of nonprofit organizations, and informal entities such as families. Second, charities must provide some form of public benefit. Given these defining characteristics, the principal role for the laws governing charities is to protect charities from influences that could potentially undermine these traits. This Article is the first to recognize fully the importance of this …

Charities And Lobbying: Institutional Rights In The Wake Of Citizens United, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

One of the many aftershocks of the Supreme Court’s landmark decision in Citizens United v. FEC is that the decision may raise constitutional questions for the long-standing limits on speech by charities. There has been much scholarly attention both before and after that decision on the limit for election-related speech by charities, but much less attention has been paid to the relating lobbying speech limit. This article seeks to close that gap by exploring that latter limit and its continued viability in the wake of Citizens United. I conclude that while Citizens United by itself does not undermine the limit …

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation.This paper describes how such federal and state protections limit state regulation of religious organizations under current case …

'The Better Part Of Valour Is Discretion': Should The Irs Change Or Surrender Its Oversight Of Tax-Exempt Organizations?, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Recent events have highlighted the difficulties the Internal Revenue Service faces when attempting to ensure that purportedly tax-exempt organizations in fact qualify for that status. The problems in this area go much deeper than a group of IRS employees subjecting certain organizations to greater scrutiny based on their political leanings, however. For decades members of the public, the media, the academy, and Congress have criticized the limited ability of the IRS to ensure that organizations claiming exemption from federal income tax in fact deserve that categorization. Yet examples of IRS failings in this area continue to arise with depressing frequency. …

Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer