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Full-Text Articles in Law
Pro-Business Or Anti-Gay? Disguising Lgbt Animus As Economic Legislation, James A. Reed
Pro-Business Or Anti-Gay? Disguising Lgbt Animus As Economic Legislation, James A. Reed
Alex Reed
Several states are considering legislation that would prohibit cities from enacting nondiscrimination ordinances which are more inclusive than state law in terms of their protected classes. Although characterized as economic legislation, the evidence suggests that these bills are being introduced because of—not merely in spite of—their adverse effects upon the LGBT community. This article proposes that the Supreme Court apply heightened scrutiny to classifications based on sexual orientation and gender identity so as to expose the discriminatory motivations underlying these bills and ensure that courts are no longer complicit in denying LGBT Americans the equal protection of the laws.
Subsidizing Hate: A Proposal To Reform The Internal Revenue Service's Methodology Test, James A. Reed
Subsidizing Hate: A Proposal To Reform The Internal Revenue Service's Methodology Test, James A. Reed
Alex Reed
Although a wide variety of organizations may qualify as tax-exempt public charities, reform is needed to ensure that hate groups masquerading as educational organizations do not receive preferential tax treatment. Since 1986, the Internal Revenue Service has utilized a methodology test to determine when advocacy of a particular viewpoint may be deemed educational so as to qualify the underlying organization as a public charity. Because the Service has been reluctant to apply the test rigorously, however, a number of hate groups have been able to obtain charitable status under the guise of operating as legitimate educational organizations. This Article argues …