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Exclusion And Expulsion From Non-Profit Organizations - The Civil Rights Aspect, Robert S. Pasley Jan 1965

Exclusion And Expulsion From Non-Profit Organizations - The Civil Rights Aspect, Robert S. Pasley

Cleveland State Law Review

To what extent do voluntary non-profit associations have the right (a) to deny admission to membership, and (b) to expel existing members? Space does not permit discussion of all the ramifications of these two questions and some limitation of scope becomes necessary. The theme selected has been the "civil rights" aspect of the problem; more specifically, the right, in certain areas, to be protected against racial and religious discrimination, and the privilege to exercise the ordinary rights of citizenship, such as the right of free speech, of petition, of voting, of resort to the courts, and to employment.


Initial Impressions Of The Treasury Report On Foundations, Marcus Schoenfeld Jan 1965

Initial Impressions Of The Treasury Report On Foundations, Marcus Schoenfeld

Cleveland State Law Review

Very recently in the United States Treasury Department submitted its study of private foundations to Congress. This is the most recent development in an attempt to delineate the proper role of foundations and their donors in our society, and more particularly their proper tax treatment. Although it is much too soon to predict the effect of the Treasury Report, since Congress itself asked for the study, it is quite likely that some more restrictive legislation will result.


Forfeiture Of Non-Profit Corporation Charters, Kevin Sheard Jan 1965

Forfeiture Of Non-Profit Corporation Charters, Kevin Sheard

Cleveland State Law Review

Many of the provisions of general corporation law apply to non-profit corporations in common with corporations for profit. Yet since the non-profit groups do form a class by themselves, it is worthwhile to examine the law on forfeiture of charter as applied particularly to them.


Control Of Charity Solicitations, Ralph E. Mcgeorge Jan 1965

Control Of Charity Solicitations, Ralph E. Mcgeorge

Cleveland State Law Review

Giving, whether it is done wisely or not, is big business these days-totaling approximately 10 billion dollars in 1963. The value of our philanthropic and religious organizations, in terms of capital investment, was recently estimated at more than 68 billion dollars. By these yardsticks alone, philanthropy ranks as one of our Big Ten industries. The real "shocker" is that over 500 million dollars (billion) of our hard earned money finds its way into the well lined pockets of charity racketeers each year. This is a great deal of money to be lost to worthwhile charities and institutions, almost as much …


Proxy Voting Power In Non-Profit Organizations, Howard L. Oleck Jan 1965

Proxy Voting Power In Non-Profit Organizations, Howard L. Oleck

Cleveland State Law Review

This note will briefly survey the state of American law as to proxy voting in non-profit organizations. It will deal first with member voting by proxy, and then with proxy voting by representatives (delegates, committeemen,directors or trustees).


Some Problems In Liquidating Personal Holding Companies, Elliott H. Kajan, Martin C. Spector Jan 1965

Some Problems In Liquidating Personal Holding Companies, Elliott H. Kajan, Martin C. Spector

Cleveland State Law Review

Ordinarily, distributions by a personal holding company qualify for the dividends paid deduction only if they are "dividends" under section 316. However, certain distributions in liquidation may also qualify. These liquidating distributions of a personal holding company are divided into two categories: (1) Distributions to the extent of earnings and profits for the taxable year (computed without regard to capital losses) made in complete liquidation of the corporation occurring within 24 months after the adoption of the plan of liquidation; and (2) distributions in liquidation properly chargeable to earnings and profits accumulated after February 28, 1913.