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Full-Text Articles in Law
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
Journal Articles
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 …
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Journal Articles
The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it.
This Article focuses on the elusive issue …
How Not To Count Votes, John C. Nagle
How Not To Count Votes, John C. Nagle
Journal Articles
Rutherford B. Hayes defeated Samuel Tilden by one electoral vote in the presidential election of 1876. In Fraud of the Century: Rutherford B. Hayes, Samuel Tilden, and the Stolen Election of 1876, Roy Morris, Jr. concludes that the election was stolen from Tilden by Republican partisans serving on the canvassing boards in the three Southern states - Florida, Louisiana, and South Carolina - that were still under the control of Republican governments backed by the federal army. But in Centennial Crisis: The Disputed Election of 1876, Chief Justice William H. Rehnquist defends the integrity and the actions of the …
Madison's Hope: Virtue, Self-Interest, And The Design Of Electoral Systems, James A. Gardner
Madison's Hope: Virtue, Self-Interest, And The Design Of Electoral Systems, James A. Gardner
Journal Articles
In recent years, perhaps no institution of American governance has been so thoroughly and consistently excoriated by legal theorists as the familiar American system of winner-take-all elections. The winner-take-all system is said to waste votes, lead to majority monopolization of political power, and cause the under representation and consequent social and economic subordination of political minorities. Some political scientists have attempted to defend winner-take-all systems on the ground that they perform better than PR in maximizing long-term collective and social interests. This article argues, in contrast, that winner-take-all electoral systems rest upon, and can be adequately defended, if at all, …
The Recusal Alternative To Campaign Finance Legislation, John C. Nagle
The Recusal Alternative To Campaign Finance Legislation, John C. Nagle
Journal Articles
Typical campaign finance proposals focus on limiting the amount of money that can be contributed to candidates and the amount of money that candidates can spend. This article suggests an alternative proposal that places no restrictions on contributions or spending, but rather targets the corrupting influence of contributions. Under the proposals, legislators would be required to recuse themselves from voting on issues directly affecting contributors. I contend that this proposal would prevent corruption and the appearance of corruption while remedying the first amendment objections to the regulation of money in campaigns.