Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Charity (2)
- Tax (2)
- 14th Amendment (1)
- Advertising (1)
- Charitable contribution deduction (1)
-
- Charitable goods (1)
- Charitable organization (1)
- Charities (1)
- Constitutional law (1)
- Crowdfunding (1)
- Deduction (1)
- Distributive justice (1)
- Donation (1)
- Economic subsidy theory (1)
- Economics (1)
- Equal Protection Clause (1)
- Equal protection (1)
- Fourteenth Amendment (1)
- Free riding (1)
- Gratz v. Bollinger (1)
- Grutter v. Bollinger (1)
- IRS (1)
- Internal Revenue Service (1)
- Market failures (1)
- Nonprofits (1)
- Public goods (1)
- Race (1)
- Regulation (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
Solving Charity Failures, Brian L. Frye
Solving Charity Failures, Brian L. Frye
Law Faculty Scholarly Articles
“Crowdfunding” is a way of using the Internet to raise money by asking the public to contribute to a project. In the past, asking a large number of people to contribute small amounts of money to a project was expensive and inefficient for most organizations and individuals. By greatly reducing transaction costs, crowdfunding enables anyone to inexpensively and efficiently seek small contributions to a project. While crowdfunding is a new model of fundraising, it has already transformed funding for the arts. For example, the crowdfunding platform Kickstarter distributed more than forty million dollars to the creators of almost seventy-five hundred …
Race Conscious Affirmative Action By Tax Exempt 501(C)(3) Corporations After Grutter And Gratz, David A. Brennen
Race Conscious Affirmative Action By Tax Exempt 501(C)(3) Corporations After Grutter And Gratz, David A. Brennen
Law Faculty Scholarly Articles
The Equal Protection Clause of the Fourteenth Amendment generally acts as a legal limit on the permissible bounds of government action. Accordingly, public universities and other government entities are constitutionally prohibited from engaging in acts that violate equal protection of the laws. The Supreme Court recently reinforced this point when it ruled, in two related cases, that public universities may consider the race of applicants when making admissions decisions, so long as an applicant's race does not amount to a deciding factor when granting admission. By its very terms, the constitutional limitation imposed by the Equal Protection Clause only directly …
The Proposed Corporate Sponsorship Regulations: Is The Treasury Department "Sleeping With The Enemy"?, David A. Brennen
The Proposed Corporate Sponsorship Regulations: Is The Treasury Department "Sleeping With The Enemy"?, David A. Brennen
Law Faculty Scholarly Articles
In 1993, the Treasury Department (the Treasury) issued a proposed regulation outlining when money received by a charity from a corporate sponsor would be subject to federal income tax. In defining the phrase "trade or business," the proposed regulation addresses the extent to which sponsorship payments to charities will be treated by the Treasury as having been made in return for advertising on behalf of the sponsor, thus subjecting the payment to income tax. In the proposed regulation, the Treasury concludes that a charity's use of a corporate sponsor's name in the title of a charitable event is a mere …