Law Commons^™

Law School News: From The Community, For The Community 1/21/24, Suzi Morales, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Keep Charitable Oversight In The Irs, Philip Hackney

Articles

Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.

Contextual Determinants Of Re-Reporting For Families Receiving Alternative Response: A Survival Analysis In A Midwestern State, Jianchao Lai, Michelle Graef, Todd Franke, Toby Burnham

Center on Children, Families, and the Law: Faculty Publications

Differential response (DR) has been widely adopted in over 30 states to address shortcomings of the traditional approach to child maltreatment reports in complex family and case circumstances. However, despite continued evaluation efforts, evidence of the effectiveness of DR remains inconclusive. The current study aims to assess the impact of a DR program and potential predictors, including service match and number of family case workers, on maltreatment re-reports in a Midwestern state. The study utilized a randomized control trial and assigned eligible families to either the Alternative Response (AR) track or Traditional Response (TR) track. The enrollment was implemented in …

Louisville’S Cj Ryan To Join Indiana Law In January, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

Adding to an already impressive list of new faculty, the Indiana University Maurer School of Law is pleased to announce CJ Ryan, of the University of Louisville Brandeis School of Law, will join the Law School for the start of the spring 2024 semester.

In addition to his role on the Brandeis faculty, Ryan is an affiliated scholar at the American Bar Foundation.

The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky

Faculty Articles

It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. The contemporary nonprofit hospital is a commercial enterprise, materially indistinguishable for tax purposes from its profit-making, taxed competitor. The federal income tax and the states’ income, sales and property taxes should treat all hospitals alike, regardless of whether such hospitals are nonprofit or for-profit enterprises. In the interests of equity and efficiency, these similar institutions should be taxed similarly.

As a political matter, nonprofit hospitals will continue to defend their tax-exempt status. Like any other lucrative, vested interest, nonprofit hospitals will continue to fight …

2023 Champions For Justice 1-27-2023, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.

Public Good Through Charter Schools?, Philip Hackney

Articles

Should nonprofit charter schools be considered “charitable” under § 501(c)(3) of the Internal Revenue Code and be entitled to the benefits that go with that designation (income tax exemption, charitable contribution deduction, etc.)? Current tax law treats them as such; the question is whether there is a good rationale for this treatment. In addition to efficiency and equity, I consider political justice as a value in evaluating tax policy. By political justice, I mean a democratic system that prioritizes the opportunity for more people to have a voice in collective decisions (political voice equality or PVE). Thus, a tax policy …

Nonprofits, Taxes, And Speech, Lloyd H. Mayer

Journal Articles

Federal tax law is of two minds when it comes to speech by nonprofits. The tax benefits provided to nonprofits are justified in significant part because they provide nonprofits great discretion in choosing the specific ends and means to pursue, thereby promoting diversity and pluralism. But current law withholds some of these tax benefits if a nonprofit engages in certain types of political speech. Legislators have also repeatedly, if unsuccessfully, sought to expand these political speech restrictions in various ways. And some commentators have proposed denying tax benefits to groups engaged in other types of disfavored speech, including hate speech …

A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson

Articles

United States tax law provides churches with extra benefits and robust protection from IRS enforcement actions. Churches and religious organizations are automatically exempt from the income tax without needing to apply to be so recognized and without needing to file a tax return. Beyond that, churches are protected from audit by stringent procedures. There are good reasons to consider providing a distance between church and state, including the state tax authority. In many instances, Congress granted churches preferential tax treatment to try to avoid excess entanglement between church and state, though that preferential treatment often just shifts the locus of …

The Role Of Non-Governmental Organizations (Ngos) In Improving Human Rights In Iraq, Naser A. Yahya

Department of Political Science: Dissertations, Theses, and Student Research

Iraq has had a long history of human rights violations since its inception as a modern state in 1921. This is true especially under the personalistic dictatorship of Saddam Hussein. Under his regime, the Iraqi people suffered a consistent pattern of gross violations of internationally recognized human rights, including political imprisonment, torture, and summary and arbitrary executions. This regime used a variety of mechanisms to squelch political dissent, including house-to-house searches; arbitrary arrests, often in large numbers; surveillance; harassment and questioning of family members; detention of targeted individuals, such as those returning to Iraq pursuant to amnesties, at unknown locations; …

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …

Written Testimony Of Philip Hackney For The Hearing On Donor Disclosure And Campaign Finance Regulations: Reviewing Recent Legal Precedents (Pennsylvania House Of Representatives, State Government Committee, February 7. 2022), Philip Hackney

Testimony

The following is written testimony provided to the Pennsylvania House State Government Committee for a hearing entitled Donor Disclosure and Campaign Finance Regulations: Reviewing Recent Legal Precedents held on February 7, 2022. In 2021, the U.S. Supreme Court in Americans for Prosperity Foundation v. Bonta struck down as facially unconstitutional under the First Amendment a law in California requiring charities soliciting donations in the state of California to disclose substantial donors identified on Schedule B to the IRS Form 990. The Form 990 is the information tax return nonprofits must file annually to maintain their tax-exempt status. Schedule B collects …

Steering Loan Modifications Post-Pandemic, Pamela Foohey, Dalie Jimenez, Christopher K. Odinet

Faculty Articles

As part of federal and state relief programs created during the COVID-19 pandemic, many American households received pauses on their largest debts, particularly on mortgages and student loans. Others may have come to agreements with their lenders, likewise pausing or altering payment on other debts, such as auto loans and credit cards. This relief allowed households to allocate their savings and income to necessary expenses, like groceries, utilities, and medicine. But forbearance does not equal forgiveness. At the end of the various relief periods and moratoria, people will have to resume paying all their debts, the amounts of which may …

Changemakers: Master Of Studies In Law: 'Radical Imagination, Radical Listening', Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Speeding Up Benefits To Charity By Reforming Gifts To Intermediaries, Roger Colinvaux

Scholarly Articles

Charitable giving tax incentives are intended to encourage giving for public benefit. Gifts to intermediaries frustrate this goal. Presently, $1.26 trillion has accumulated in donor advised funds (DAFs) and private foundations. These are charitable intermediaries that do not benefit the public until they release their funds for public use. Congress has long recognized that intermediaries cause a “delay in benefit” problem because the tax incentive is awarded before the public benefits from the gift. Congress addressed this problem for foundations in 1969 by requiring them to pay out a minimum amount annually. Congress, however, has not addressed the problem for …

A Critical Problem Needing A Bolder Solution?: A Response To Atinuke O. Adediran's "Nonprofit Board Composition", Lloyd Hitashi Mayer

Journal Articles

The governing boards of nonprofit organizations, and particularly of nonprofits that serve low income and other vulnerable populations, fail to adequately include the populations that they serve. At least this is the common understanding among people familiar with these boards. Professor Atinuke Adediran not only confirms the existence of this problem but clarifies it in four important ways. Professor Adediran also proposes concrete steps to address it; although, the clarity she has brought to the problem raises the question of whether she could have been bolder in her proposed solutions.

The clarity comes from new data, careful consideration of previous …

Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. Mclaughlin, Richard Schmalbeck

Amici Briefs

The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.

“Born Under My Heart”: Adoptive Parents’ Use Of Metaphors To Make Sense Of Their Past, Present, And Future, Lucas Hackenburg, Toni Morgan, Eve Brank

Center on Children, Families, and the Law: Faculty Publications

Metaphors provide the opportunity to make sense of our experiences and share them with others. The current research qualitatively examined interviews with adoptive parents who had adopted through intercountry or private adoptions. Throughout their interviews, each participant used at least one metaphor in describing their experiences of adopting and raising their child. Overarchingly, the metaphor of “Adoption is a journey” encapsulated parents’ experiences. To demonstrate the journey, parents used metaphors to describe the past, present, and future. Metaphors of the past focused on their child’s trauma and the origin of how the child came to join their family. Metaphors used …

Rethinking The Role Of Ngos In An Era Of Extreme Wealth Inequality: The Example Of The Bill & Melinda Gates Foundation, John J. Chung

Law Faculty Scholarship

No abstract provided.

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney

Articles

In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political …

Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney

Articles

The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It is largely seen as a battle over campaign finance rather than tax enforcement. Two of the nonprofits involved, social welfare organizations and business leagues, are referred to as “dark money” organizations because they allow individuals to influence elections while maintaining donor anonymity. Many in the campaign finance community are concerned that this change means wealthy donors can avoid campaign finance laws and have no reason to fear being discovered. In this Article, I focus on whether …

What Is Caesar's, What Is God's: Fundamental Public Policy For Churches, Lloyd Histoshi Mayer, Zachary B. Pohlman

Journal Articles

Bob Jones University v. United States is both a highly debated Supreme Court decision and a rarely applied one. Its recognition of a contrary to fundamental public policy doctrine that could cause an otherwise tax-exempt organization to lose its favorable federal tax status remains highly controversial, although the Court has shown no inclination to revisit the case and Congress has shown no desire to change the underlying statutes to alter the case’s result. That lack of action may be in part because the IRS applies the decision in relatively rare and narrow circumstances.

The mention of the decision during oral …

Did The America Invents Act Change University Technology Transfer?, Cynthia L. Dahl

All Faculty Scholarship

University technology transfer offices (TTOs) are the gatekeepers to groundbreaking innovations sparked in research laboratories around the U.S. With a business model reliant on patenting and licensing out for commercialization, TTOs were positioned for upheaval when the America Invents Act (AIA) transformed U.S. patent law in 2011. Now almost ten years later, this article examines the AIA’s actual effects on this patent-centric industry. It focuses on the five key areas of most interest to TTOs: i) first to file priority; ii) broadening of the universe of prior art; iii) carve-out to the prior commercial use defense; iv) micro-entity fees; and …

Evaluating The Facilitating Attuned Interactions (Fan) Approach: Vicarious Trauma, Professional Burnout, And Reflective Practice, Katherine Hazen, Matthew W. Carlson, Holly Hatton-Bowers, Melanie Fessinger, Jennie Cole-Mossman, Jamie Bahm, Kelli Hauptman J.D., Eve Brank, Linda Gilkerson

Center on Children, Families, and the Law: Faculty Publications

Background: This evaluation examined the use of the Facilitated Attuned Interaction (FAN) approach to reflective practice among child welfare and early childhood professionals working with vulnerable children and families.

Objective: The aims of the current evaluation were to test (a) the role of vicarious trauma in predicting professional burnout, (b) the effect of reflective practice quality in decreasing professional burnout, and (c) the ability of reflective practice quality to lessen the relationship between vicarious trauma and professional burnout.

Participants and Setting: The sample included sixty-three professionals across diverse professions including child welfare social workers, early childhood educators, and child welfare …

Mandatory, Fast, And Fair: Case Outcomes And Procedural Justice In A Family Drug Court, Melanie Fessinger, Katherine Hazen, Jamie Bahm, Jennie Cole-Mossman, Roger Heideman, Eve Brank

Center on Children, Families, and the Law: Faculty Publications

Objectives: Problem-solving courts are traditionally voluntary in nature to promote procedural justice and to advance therapeutic jurisprudence. The Family Treatment Drug Court (FTDC) in Lancaster County, Nebraska, is a mandatory dependency court for families with allegations of child abuse or neglect related to substance use. We conducted a program evaluation examining parents’ case outcomes and perceptions of procedural justice to examine whether a mandatory problem-solving court could replicate the positive outcomes of problem-solving courts. Methods: We employed a quasi-experimental design that compared FTDC parents to traditional dependency court parents (control parents). We examined court records to gather court orders, compliance …

In Times Of Chaos: Creating Blueprints For Law School Responses To Natural Disasters, Jeffrey R. Baker, Christine E. Cerniglia, Davida Finger, Luz E. Herrera, Jonel Newman

Faculty Scholarship

A recent onslaught of domestic natural disasters created acute, critical needs for legal services for people displaced and harmed by storms and fires. In 2017, Hurricanes Harvey, Irma, Maria and Michael struck much of Texas, Florida, and Puerto Rico, displacing millions from their homes. Wildfires burned throughout California and tested the capacity of pro bono and legal aid systems across the state. In 2018, Hurricane Florence flooded North Carolina, and Hurricane Michael devastated the Florida Panhandle. California again suffered wildfires, the largest and most devastating in recorded history. Natural disasters are both more common and more destructive, the “new abnormal.” …

The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney

Articles

Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, …

Law School News: Are You Experienced? 01-18-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.

Police Surveillance Of Cell Phone Location Data: Supreme Court Versus Public Opinion, Emma W. Marshall, Jennifer L. Groscup, Eve Brank, Analay Perez, Lori A. Hoetger

Center on Children, Families, and the Law: Faculty Publications

The Fourth Amendment to the US Constitution protects individuals from unreasonable searches and seizures. As technology evolves, courts must examine Fourth Amendment concerns implicated by the introduction of new and enhanced police surveillance techniques. Recent Supreme Court cases have demonstrated a trend towards reconsidering the mechanical application of traditional Fourth Amendment doctrine to define the scope of constitutional protections for modern technological devices and personal data. The current research examined whether public opinion regarding privacy rights in electronic communications is in accordance with these Supreme Court rulings. Results suggest that cell phone location data is perceived as more private and …