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Articles 1 - 30 of 32
Full-Text Articles in Law
The Proxy Problem: Using Nonprofits To Solve Misaligned Incentives In The Proxy Voting Process, Leah Duncan
The Proxy Problem: Using Nonprofits To Solve Misaligned Incentives In The Proxy Voting Process, Leah Duncan
Michigan Business & Entrepreneurial Law Review
Proxy advisory firms and their influence on the proxy voting process have recently become the subject of great attention for the Securities and Exchange Commission (“SEC”) among other constituencies. A glance at recent proxy season recaps and reports, many of which devote space to discussing proxy advisory firm recommendations, reveal the significance of this influence on institutional voting. As Sagiv Edelman puts it, “proxy advisory firms exist at the nexus of some of the most high-profile corporate law discussions—most notably, the shareholder voting process, which has recently been the subject of much scholarly and legal debate.” The SEC has responded …
Keynote Address, Sammy Rangel
Keynote Address, Sammy Rangel
University of Michigan Journal of Law Reform
The following is a transcription of Mr. Rangel’s keynote address presented at the University of Michigan Journal of Law Reform Symposium, Alt Association: The Role of Law in Combating Extremism on November 17, 2018, at the University of Michigan School of Law. The transcript has been lightly edited for clarity.
Thou Shalt Not Electioneer: Religious Nonprofit Political Activity And The Threat “God Pacs” Pose To Democracy And Religion, Jonathan Backer
Thou Shalt Not Electioneer: Religious Nonprofit Political Activity And The Threat “God Pacs” Pose To Democracy And Religion, Jonathan Backer
Michigan Law Review
The Supreme Court’s 2010 decision in Citizens United v. FEC invalidated a longstanding restriction on corporate and union campaign spending in federal elections, freeing entities with diverse political goals to spend unlimited amounts supporting candidates for federal office. Houses of worship and other religious nonprofits, however, remain strictly prohibited from engaging in partisan political activity as a condition of tax-exempt status under Internal Revenue Code § 501(c)(3). Absent this “electioneering prohibition,” religious nonprofits would be very attractive vehicles for political activity. These 501(c)(3) organizations can attract donors with the incentive of tax deductions for contributions. Moreover, houses of worship need …
Charitable Choices: The Need For A Uniform Nonprofit Limited Liability Company Act (Unllca), Kenya J. H. Smith
Charitable Choices: The Need For A Uniform Nonprofit Limited Liability Company Act (Unllca), Kenya J. H. Smith
University of Michigan Journal of Law Reform
Uniform laws serve an important role in our society, balancing state autonomy and the need to provide consistent solutions to common problems among the states. The Uniform Law Commission (ULC) is the preeminent authority that promulgates uniform laws. To date, the ULC has promulgated over 150 uniform and model acts. ULC tackles a wide array of issues, including child custody and protection, probate, electronic records, and commercial law. The ULC aims to “provide[ ] states with non-partisan, well-conceived and well-drafted legislation that brings clarity and stability to critical areas of state statutory law.”
The Compliance Case For Social Enterprise, Joseph W. Yockey
The Compliance Case For Social Enterprise, Joseph W. Yockey
Michigan Business & Entrepreneurial Law Review
Social enterprises generate revenue to solve social, humanitarian, and ecological problems. Their products are not a means to the end of profits, but rather profits are a means to the end of their production. This dynamic presents many of the same corporate governance issues facing other forprofit firms, including legal compliance. The author contends, however, that traditional strategies for corporate compliance are incongruent to the social enterprise’s unique normative framework. Specifically, traditional compliance theory, with its prioritization of shareholder interests, stands at odds with the social enterprise’s mission-driven purpose. Attention to this distinction is essential for developing effective compliance and …
Enhancing The Legal And Regulatory Environment For Investment In Social Enterprise, Dilpreet K. Minhas
Enhancing The Legal And Regulatory Environment For Investment In Social Enterprise, Dilpreet K. Minhas
Michigan Business & Entrepreneurial Law Review
The objectives of this Note are: 1) to provide readers interested in social enterprise and entrepreneurship an introduction to these endeavors and the growing trend toward using them; 2) to present the challenges stemming from the legal and financial frameworks surrounding social investment activity, which can inhibit the survival and growth of social enterprises; and 3) to propose suggestions for addressing such challenges and limitations in order to better support the survival of social enterprise. Part II and Part III provide a broad perspective of the types of investment in and nurturing of social entrepreneurship in the U.S. Part IV …
Confidence In The Nonprofit Sector Through Sarbanes-Oxley-Style Reforms, Joseph Mead
Confidence In The Nonprofit Sector Through Sarbanes-Oxley-Style Reforms, Joseph Mead
Michigan Law Review
Over the past several years, the nonprofit sector suffered a series of highly visible scandals that shook the public's confidence in charitable organizations. Concerned politicians and nonprofit leaders responded with a variety of reforms inspired by the Sarbanes-Oxley Act. The Note focuses on three such reforms: requiring nonprofit officers certify financial statements, mandating audits of nonprofits' financial statements, and imposing independent audit committees on nonprofit boards of directors. This Note argues that, contrary to the conclusions of many commentators, these reforms will provide a net benefit to the nonprofit sector by increasing donor confidence while imposing minimal costs.
What's Good For The Goose Is Not Good For The Gander: Sarbanes-Oxley-Style Nonprofit Reforms, Lumen N. Mulligan
What's Good For The Goose Is Not Good For The Gander: Sarbanes-Oxley-Style Nonprofit Reforms, Lumen N. Mulligan
Michigan Law Review
In this Article, I contend that the Sarbanes-Oxley-inspired nonprofit reforms currently being put forward in seven states, particularly the costly disclosure requirements, will be of little value in the effort to improve ethical nonprofit board governance. After providing a primer on the oversight of nonprofit organizations and highlighting the unique difficulties facing the nonprofit sector the Article reviews the recent Sarbanes-Oxley-like nonprofit reforms introduced in seven states. It then contends that the disclosure- focused reforms that form the bulwark of these initiatives will not foster improved ethical nonprofit board governance. It also argues that this failure stems from the inappropriate …
The Role Of Nonprofits In The Production Of Boilerplate, Kevin E. Davis
The Role Of Nonprofits In The Production Of Boilerplate, Kevin E. Davis
Michigan Law Review
Drafting contracts-by which I really mean the documents that embody contracts-requires investments of time, experience, and ingenuity. Those investments may yield significant returns because the quality of contractual terms can be an important determinant of the gains that parties realize from trade. This in tum suggests that, from an economic perspective, it is important to understand how contracts are produced. It seems particularly important to examine the production of contracts or individual contractual terms that are widely used-that is to say, "boilerplate." In a market oriented society, boilerplate is the predominant feature of the network of legal obligations that provides …
The Nonprofit Sector And The New State Activism, Mark Sidel
The Nonprofit Sector And The New State Activism, Mark Sidel
Michigan Law Review
The burgeoning field of nonprofit and philanthropic law has a new and superb history in Norman Silber's pathbreaking A Corporate Form of Freedom: The Emergence of the Nonprofit Sector. In confronting "the history of efforts to control the creation and permissible purposes for nonprofit corporations by states, and ... the relocation of these efforts to the Internal Revenue Service" (p. 5), Professor Silber effectively deliniates the rich history of our ambiguous, often conflicted attempts to regulate the American nonprofit sector, and points clearly to the ways in which history influences the current complexities of state regulation. From a discredited …
The Children Left Behind: How Zero Tolerance Impacts Our Most Vulnerable Youth, Ruth Zweifler, Julia De Beers
The Children Left Behind: How Zero Tolerance Impacts Our Most Vulnerable Youth, Ruth Zweifler, Julia De Beers
Michigan Journal of Race and Law
The Michigan Journal of Race & Law Symposium, February 8th and 9th, 2002, at the University of Michigan examined the issue: Separate but Unequal: The Status of America's Public Schools. In the past, children of color were expressly denied an equal education on the basis of their race. Today's policies deny many children of color access to educational programs and supports, for reasons that are neutral on their face, with devastating consequences to the students, their families and their communities. The following article explores the concerns and experiences of a public service agency with the growing application of "Zero Tolerance" …
Are You Now Or Have You Ever Been A Member Of The Aclu, David Cole
Are You Now Or Have You Ever Been A Member Of The Aclu, David Cole
Michigan Law Review
A Review of In Defense of American Liberties: A History of the ACLU by Samuel Walker
Does Charity Begin At Home? The Tax Status Of A Payment To An Individual As A Charitable Deduction, Michigan Law Review
Does Charity Begin At Home? The Tax Status Of A Payment To An Individual As A Charitable Deduction, Michigan Law Review
Michigan Law Review
In White v. United States, the United States Court of Appeals for the Tenth Circuit reversed a district court decision and held that the taxpayers could deduct expenses they paid directly to their dependent son to support his missionary activities away from home. In Brinley v. Commissioner, the Tax Court sitting in Texas refused to follow the Tenth Circuit in White, and held that while the missionary son was entitled to deduct his personal expenses, the parents could not deduct their payment of the son's expenses.
This Note supports the result in Brinley and argues that the …
Freedom Of Association After Roberts V. United States Jaycees, Douglas O. Linder
Freedom Of Association After Roberts V. United States Jaycees, Douglas O. Linder
Michigan Law Review
The decision of the U.S. Supreme Court in Roberts v. United States Jaycees, upholding a Minnesota ruling which requires the Minnesota Jaycees to admit women as full members, ended one controversy but marked only the beginning of a far larger one. It was predicted by many that U.S. Jaycees would answer the question of whether private associations with restrictive membership policies were vulnerable to state anti-discrimination laws or were constitutionally protected. It did not. Instead, while rejecting the Jaycees' constitutional claims, the Court established a comprehensive framework for analyzing future claims of associational freedom that contains a number of …
Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review
Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review
Michigan Law Review
This Note argues that the courts and the Service should recognize social welfare organizations as charitable and, consequently, contributions to such organizations should be tax deductible. Part I describes the Service's position and sets forth the statutory arguments supporting it. Part II raises two objections to the Service's position: (1) the distinction between social welfare organizations and charitable organizations lacks an adequate statutory justification, and (2) this distinction produces unpredictable and arbitrary results. Part III proposes that all social welfare organizations be accorded charitable status under subsection 50l(c)(3). This proposal would eliminate the arbitrary results now reached by the Service, …
Another Theory Of Nonprofit Corporations, Ira Mark Ellman
Another Theory Of Nonprofit Corporations, Ira Mark Ellman
Michigan Law Review
This Article argues that the distinction between donors and customers is critical, and that the contract failure model is therefore seriously flawed. It distinguishes two types of nonprofit corporations - those structured to satisfy donors' needs ("donative nonprofits") and those structured to satisfy customers' needs ("mutual benefit nonprofits"). This dichotomy suggests a very different nonprofit corporation law than the one urged by Hansmann. Once the concept of contract failure is limited to donors, it can be refined to serve as part of the rationale for donative nonprofits. Refining the concept of contract failure reveals, however, that it confuses the analysis …
Refugee Resettlement In The United States: The Role Of The Voluntary Agencies, Norman L. Zucker
Refugee Resettlement In The United States: The Role Of The Voluntary Agencies, Norman L. Zucker
Michigan Journal of International Law
Statistics on refugee resettlement in the United States are obsolete as soon as they are published. What does remain current and constant, however, is that there is a global refugee crisis. The numbers of refugees in the world are not likely to diminish, and indeed, given the vagaries of international politics, the world's refugee population is likely to increase. As a major world power the United States has had to evolve a refugee policy. This policy operates on two levels: on the foreign level there has been an attempt to provide for the regional and international resettlement of refugees and …
The Nonprofit Health Care Corporation Reform Act Of 1980, David L. Hollister, Patience A. Drake
The Nonprofit Health Care Corporation Reform Act Of 1980, David L. Hollister, Patience A. Drake
University of Michigan Journal of Law Reform
In recent years, Blue Cross/Blue Shield has been the subject of considerable controversy. Its critics charge the non-profit, tax-exempt corporation with being unduly secretive, arrogantly unresponsive to consumer interest and not vigorous in its cost containment efforts. These criticisms, along with a variety of other factors, led to the legislative reform I am here to talk to you about this evening.
Discriminatory Membership Policies In Federally Chartered Nonprofit Corporations, Michigan Law Review
Discriminatory Membership Policies In Federally Chartered Nonprofit Corporations, Michigan Law Review
Michigan Law Review
Since 1791 the United States has created federal corporations by specific acts of Congress. These corporations fall into three general types, including corporations organized in the District of Columbia, corporations that carry out a federal governmental or public function, and private nonprofit corporations that undertake educational, charitable, historical, cultural or similar purposes. About fifty groups comprise the third category, including the American National Red Cross, the Girl Scouts of America, the Boy Scouts of America, the United States Olympic Committee, the American Legion, the Veterans of Foreign Wars of the United States (VFW), and the Little League.
Recently, the discriminatory …
Delegation Of Investment Powers By Charitable Trustees, Richard B. Urda Jr.
Delegation Of Investment Powers By Charitable Trustees, Richard B. Urda Jr.
University of Michigan Journal of Law Reform
Over the past few years the activities of philanthropic organizations have been undergoing considerable critical scrutiny. Congressional committees, private commissions, and individuals have extensively analyzed institutionalized charity. An area of particular concern involves problems created by the investment policies of charitable organizations. One investment problem that has not received much attention, however, is the plight of the natural person trustee of a charitable trust who, in general, is legally prohibited from delegating his responsibility for investment of trust funds. Almost one-third of all charitable foundations take the legal form of trusts. Of the foundations organized as charitable trusts, over 60 …
Religious Corporations And The Law, Paul G. Kauper, Stephen C. Ellis
Religious Corporations And The Law, Paul G. Kauper, Stephen C. Ellis
Michigan Law Review
This article will attempt to present a picture of the legal status of religious organizations, with particular reference to the enjoyment of the corporate privilege. Necessarily, this will involve at the outset an historical review tracing the development of that status, beginning with the practice of granting special charters to churches and culminating in the now familiar general incorporation statute. Special attention will be paid to distinctive problems that arose in Utah, Pennsylvania, and Virginia concerning corporate status. The historical review is followed by a summary survey of the current state laws relating to the incorporation of churches. The last …
The United States Post Office, Incorporated: A Blueprint For Reform, Stanley Siegel
The United States Post Office, Incorporated: A Blueprint For Reform, Stanley Siegel
Michigan Law Review
For several generations, the United States Post Office has been the textbook demonstration of the inefficiency of the government in business. To some, the solution to its problems lies only in turning over its functions to free enterprise. A more constructive and politic approach is to inquire whether a structural arrangement falling somewhere between that of a governmental department and that of a privately owned business would permit the Post Office to achieve some of the efficiencies of private enterprise without compromising the most essential elements of public responsibility. This approach has been given new timeliness by the proposal of …
Foundations And The Patman Committee Report, John E. Riecker
Foundations And The Patman Committee Report, John E. Riecker
Michigan Law Review
It is the purpose of this article to evaluate the major points of the first, and main, installment of Congressman Patman's Report in the light of existing Internal Revenue Code provisions, Treasury regulations, and the more significant federal court decisions and Internal Revenue Service rulings. While the Report itself is more inclusive, space limitations dictate that this article be confined to section 501(c)(3) organizations-chiefly foundations, tax-exempt funds, and charitable trusts. Although the writer will strive to be objective, it is difficult to avoid some of the political gloss in which the Report is cast and impossible to discuss the ramifications …
Taxation-Federal Income Taxation-The Three-Party Sale And Lease-Back, Lawrence R. Velvel S.Ed.
Taxation-Federal Income Taxation-The Three-Party Sale And Lease-Back, Lawrence R. Velvel S.Ed.
Michigan Law Review
The so-called sale and lease-back device has long been the subject of judicial and governmental scrutiny. The Internal Revenue Service has recently decided to begin a more active campaign of enforcement against a certain three-party variation of the sale and lease-back device. The structure of this variation can be best understood by considering the following hypothetical situation.
Taxation-Federal Income Tax-Religious Order Not Exempt From Supplment U Tax As A Church, Alan Rothenberg
Taxation-Federal Income Tax-Religious Order Not Exempt From Supplment U Tax As A Church, Alan Rothenberg
Michigan Law Review
Plaintiff, a non-profit, membership corporation consists of members of the Christian Brothers Order, and was established to furnish religious and secular education to youth. The Catholic Church considers religious instruction to be the performance of a church function, and property of the Christian Brothers Order is church property according to Roman Catholic canon law. During the taxable years in question plaintiff owned and operated a novitiate, Catholic schools, homes for the Brothers, and a winery and distillery. Plaintiff was assessed and paid $489,800.83 as a Supplement U tax on its unrelated business income realized from the winery and distillery operation. …
Municipal Corporations - Tort Liability - Duty To Protect Informers, Thomas A. Kauper S.Ed.
Municipal Corporations - Tort Liability - Duty To Protect Informers, Thomas A. Kauper S.Ed.
Michigan Law Review
Decedent Schuster supplied information to the police which led to the arrest of the notorious Willie "The Actor" Sutton. After decedent's part in the arrest was widely publicized he received threats against his life. He demanded police protection, which was denied on a belief that the threats were not seriously made. Three weeks later the decedent was shot and killed by an unknown assailant. Plaintiff, administrator of decedent's estate, sued the defendant city to recover damages for wrongful death. The supreme court dismissed the complaint, and the appellate division affirmed. On appeal, held, reversed, three judges dissenting. The complaint …
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Michigan Law Review
It now becomes necessary to examine the cases in which the disposition could not be treated as one to the existing members. This treatment will disclose that some courts have been prepared to regard some dispositions to associations as being for the purposes of the association. The only way in which property may be devoted to a purpose without conferring beneficial interests on particular individuals is by a trust. Accordingly in many instances the disposition takes effect as a trust.
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Dispositions Of Property To Unincorporated Non-Profit Associations, Harold A.J. Ford
Michigan Law Review
The aim of this article is to examine the ways in which courts in common law countries have given this assistance and the problems they have encountered in regard to property transactions.
Taxation - Federal Estate Tax - Deductibility Of Contingent Bequests To Charity, Jack G. Armstrong S.Ed.
Taxation - Federal Estate Tax - Deductibility Of Contingent Bequests To Charity, Jack G. Armstrong S.Ed.
Michigan Law Review
Testator bequeathed a remainder interest to charitable organizations which was contingent upon her sister, age eighty-two, predeceasing two other women, ages sixty-seven and sixty-eight. The Commissioner disallowed a deduction for this bequest on the ground that it was not certain that charity would receive any benefit. In the district court the parties stipulated that there was an eleven to one chance that charity would receive the bequest. On the basis of this stipulation the district court found for the taxpayer. On appeal, held, reversed. In order for a deduction to be allowed the possibility that charity will not take …
Damage Liability Of Charitable Institutions, Carl Zollman
Damage Liability Of Charitable Institutions, Carl Zollman
Michigan Law Review
The question of the liability of charitable institutions to actions for damages presents great difficulties. This is not due how- -ever to a lack of cases. The question has peculiarly "engaged the attention of the bench and bar of the country. The problem has been scrutinized from every conceivable viewpoint. The arguments for and against have well nigh been exhausted, and little, if anything, new remains to be advanced".' In their opinions the courts have frequently gone back to certain English cases disregarding the points decided but stressing certain dicta which have been uttered by the judges which decided them. …