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Wealth Accumulation At Elite Colleges, Endowment Taxation, And The Unlikely Story Of How Donald Trump Got One Thing Right, Mae C. Quinn
Wealth Accumulation At Elite Colleges, Endowment Taxation, And The Unlikely Story Of How Donald Trump Got One Thing Right, Mae C. Quinn
Journal Articles
President Donald Trump has· declared war on immigrants, diversity, and those who dare to dissent. Rooted in resentments about who people are, where they were born, and what they believe, these executive-led assaults are dangerous developments in the modern era. However, in the course of Trump's many retrograde tirades, he has somehow managed to get one thing right-too many elite private colleges in the United States, considered nonprofit entities, have amassed way too much wealth. This Article recounts this unlikely story, including how the Trump Administration's 2017 endowment tax could work to advance diversity. The new endowment tax penalizes private …
Called To Serve: Elevating Human-Performed Caregiver And Volunteer Work In An Era Of Ai-Robotic Technologies, Hilary G. Escajeda
Called To Serve: Elevating Human-Performed Caregiver And Volunteer Work In An Era Of Ai-Robotic Technologies, Hilary G. Escajeda
Journal Articles
Although the status quo of the traditional female caregiver has managed to muddle forward, it may begin to unwind as increasingly capable technologies dislodge humans from full-time employment and compel a redefinition of valuable work. Given this backdrop, this Essay seeks to open a dialogue for developing thoughtful, modem tax policies. Part I outlines the vocational endeavors of historically female community members who serve as caregivers and social volunteers. Next, Part II summarizes the economic value of volunteer and caregiver services. Part III examines whether tax policies should adopt a more expansive definition of beneficial occupations, as artificial intelligence (AI) …
The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Histoshi Mayer
The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Histoshi Mayer
Journal Articles
For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness, …
When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Histoshi Mayer
When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Histoshi Mayer
Journal Articles
Beginning in the 1990s and continuing to today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble ever more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include underreporting of political activity in government filings, fly-by-night organizations that …