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Articles 1 - 11 of 11
Full-Text Articles in Law
Nonprofits, Taxes, And Speech, Lloyd H. Mayer
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 …
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Journal Articles
The first Part of this Article briefly reviews and contrasts the history and current rules governing disclosure and privacy in the federal tax, federal tax exemption, and federal election law contexts. This review reveals that both the cost-benefit approach and the right-to-privacy approach can be found in this history, but to a greater or lesser extent depending on the context. The second Part explores these two different approaches and the extent to which the existing disclosure rules reflect those approaches. This Part shows that the rules are sometimes but not always based both on the cost-benefit approach to disclosure, in …
Politics At The Pulpit: Tax Benefits, Substantial Burdens, And Institutional Free Exercise, Lloyd Hitoshi Mayer
Politics At The Pulpit: Tax Benefits, Substantial Burdens, And Institutional Free Exercise, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
More than fifty years ago, Congress enacted a prohibition against political campaign intervention for all charities, including churches and other houses of worship, as a condition for receiving tax deductible contributions. Yet the IRS has never taken a house of worship to court for alleged violation of the prohibition through political comments from the pulpit, presumably at least in part because of concerns about the constitutionality of doing so. This decision is surprising, because a careful review of Free Exercise Clause case law – both before and after the landmark Employment Division v. Smith decision – reveals that the prohibition …
What Is This “Lobbying” That We Are So Worried About?, Lloyd Hitoshi Mayer
What Is This “Lobbying” That We Are So Worried About?, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
Lobbying is both an essential part of our democratic process and a source of some of our greatest fears about dangers to that process. Yet when Congress, the public, and scholars consider loosening or, as is more often the case, tightening the restrictions on lobbying, they usually assume that everyone knows what activities are in fact “lobbying.” They therefore overlook the fact that multiple definitions of lobbying currently exist in the various federal laws addressing lobbying. This Article seeks to fill this gap by answering the question of how lobbying should be defined for purposes of the existing federal laws …
A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett
A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett
Journal Articles
The government exempts religious associations from taxation and, in return, restricts their putatively political expression and activities. This exemption-and-restriction scheme invites government to interpret and categorize the means by which religious communities live out their vocations and engage the world. But government is neither well-suited nor to be trusted with this kind of line-drawing. What's more, this invitation is dangerous to authentically religious consciousness and associations. When government communicates and enforces its own view of the nature of religion - i.e., that it is a private matter - and of its proper place - i.e., in the private sphere, not …
Book Review, G. Marcus Cole
Book Review, G. Marcus Cole
Journal Articles
G. Marcus Cole provides a thorough review of Towards a Post-Apartheid Future: Political & Economic Relations in Southern Africa by Gavin Maasdorp & Alan Whiteside (New York: St. Martin's Press, 1992).
Law And The Experience Of Politics In Late Eighteenth-Century North Carolina: North Carolina Considers The Constitution, Walter F. Pratt
Law And The Experience Of Politics In Late Eighteenth-Century North Carolina: North Carolina Considers The Constitution, Walter F. Pratt
Journal Articles
In 1788, delegates assembled in North Carolina to decide whether to ratify the Constitution. A debate erupted between Federalists and Anti-federalists regarding each Article of the then-drafted Constitution. This Article analyzes the debate, and proposes that the key difference was the function of the role of the law.
The "Natural Law Tradition", John M. Finnis
The "Natural Law Tradition", John M. Finnis
Journal Articles
This "tradition of natural law theory" has three main features: First, critique and rejection of ethical scepticism, dogmatism and conventionalism; Second, clarification of the methodology of descriptive and explanatory social theories (e.g., political science, economics, jurisprudence .... ); Third, critique and rejection of aggregative conceptions of the right and the just (e.g., consequentialism, utilitarianism, wealth-maximization, "proportionalism"...).
The Political Impact Of Constitutional Courts, Donald P. Kommers
The Political Impact Of Constitutional Courts, Donald P. Kommers
Journal Articles
Introduction to the symposium issue.
Politics And Jurisprudence In West Germany: State Financing Of Political Parties, Donald P. Kommers
Politics And Jurisprudence In West Germany: State Financing Of Political Parties, Donald P. Kommers
Journal Articles
The relationship between political parties and representative government has been an important consideration in the constitutional jurisprudence of the Federal Republic of Germany. The Federal Constitutional Court has gone further than any other constitutional tribunal in the West to promote a free and competitive party system, and the Court’s decisions affecting the status of parties under the Basic Law, especially those having to do with party finance, are a marvelous illustration of the interplay between politics and law. The Federal Constitutional Court’s decision in 1966 to invalidate a federal plan for subsidizing political parties is a good example of the …
Philosophical Reflections Of Leibniz On Law, Politics, And The State;Note, Carl J. Friedrich
Philosophical Reflections Of Leibniz On Law, Politics, And The State;Note, Carl J. Friedrich
Natural Law Forum
No abstract provided.