Law Commons^™

Parting The Dark Money Sea: Exposing Politically Active Tax-Exempt Groups Through Fec-Irs Hybrid Enforcement, Carrie E. Miller

William & Mary Law Review

No abstract provided.

Charities In Politics: A Reappraisal, Brian Galle

William & Mary Law Review

Federal law significantly limits the political activities of charities, but no one really knows why. In the wake of Citizens United, the absence of any strong normative grounding for the limits may leave the rules vulnerable to constitutional challenge. This Article steps into that breach, offering a set of policy reasons to separate politics from charity. I also sketch ways in which my more precise exposition of the rationale for the limits helps guide interpretation of the complex legal rules implementing them.

Any defense of the political limits begins with significant challenges because of a long tradition of scholarly criticism …

The Role Of Charity In A Federal System, Brian Galle

William & Mary Law Review

This Article critiques the prevailing justification for subsidies for the charitable sector and suggests a new alternative. Existing rationales are based on an economic model that assumes a single government whose decisions are guided by a single median voter. I argue that this theory is unpersuasive when translated to federal systems, such as the United States, in which there may instead be thousands of competing local governments.

I then attempt to construct a theory of the charitable sector that takes account of interactions between charity, local government, and national government. In this revised account, charity is most important when federalism …

Commercial Activity And Charitable Tax Exemption, John D. Colombo

William & Mary Law Review

No abstract provided.