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Articles 1 - 5 of 5
Full-Text Articles in Law
Keep Charitable Oversight In The Irs, Philip Hackney
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 charitable solution increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot act …
The New Laboratories Of Democracy, Gerald S. Dickinson
The New Laboratories Of Democracy, Gerald S. Dickinson
Articles
Nearly a century ago, Justice Louis D. Brandeis’s dissent in New State Ice Co. v. Liebman coined one of the most profound statements in American law: “It is one of the happy incidents of the federal system that a single courageous state may, if its citizens choose, serve as a laboratory; and try novel social and economic experiments without risk to the rest of the country.” Justice Brandeis reminded us of our strong tradition of federalism, where the states, exercising their sovereign power, may choose to experiment with new legislation within their separate jurisdictions without the concern that such …
Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney
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 …
Documentary Disenfranchisement, Jessie Allen
Documentary Disenfranchisement, Jessie Allen
Articles
In the generally accepted picture of criminal disenfranchisement in the United States today, permanent voting bans are rare. Laws on the books in most states now provide that people with criminal convictions regain their voting rights after serving their sentences. This Article argues that the legal reality may be significantly different. Interviews conducted with county election officials in New York suggest that administrative practices sometimes transform temporary voting bans into lifelong disenfranchisement. Such de facto permanent disenfranchisement has significant political, legal, and cultural implications. Politically, it undermines the comforting story that states’ legislative reforms have ameliorated the antidemocratic interaction of …
Identitarian Violence And Identitarian Politics: Elections And Governance In Iraq, Haider Ala Hamoudi
Identitarian Violence And Identitarian Politics: Elections And Governance In Iraq, Haider Ala Hamoudi
Articles
This Essay, originally published in a 2010 issue of the Harvard International Law Journal (Online), maintains that it is a mistake to ask whether or not the United States was wise to have "allowed" elections in Iraq as early as it did following its overthrow of the Saddam Hussein regime in 2003. Such a question presumes an absence of domestic agency that was certainly not the case in Iraq, and is probably not the case in any modern society under occupation. Domestic demands coming from domestic forces seeking to shore up their own power base almost necessitated the outcome of …