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Full-Text Articles in Law
The Political Speech Of Charities In The Face Of Citizens United: A Defense Of Prohibition, Roger Colinvaux
The Political Speech Of Charities In The Face Of Citizens United: A Defense Of Prohibition, Roger Colinvaux
Scholarly Articles
The Supreme Court’s decision in Citizens United v. Federal Election Commission makes a Supreme Court challenge to the tax law rule that prohibits charities from involvement in political activities more likely, and a reexamination of the political speech of charities necessary. Part I of the Article surveys the history of the political activities prohibition in order to emphasize that it was not a reactionary policy but quite considered, and that there are strong State interests supporting it, including protection of the definition of charity from further dilution. Part II of the Article analyzes Citizens United in detail and argues that …
Charity In The 21st Century: Trending Toward Decay, Roger Colinvaux
Charity In The 21st Century: Trending Toward Decay, Roger Colinvaux
Scholarly Articles
The Article argues that the federal tax law framework relating to charitable organizations is decaying. Through an overview of the historical development of the law relating to charity in the 20th century, the Article shows that the statutory law has passively accommodated significant growth of the charitable sector without demanding any rigor of the sector in the form of positive requirements or quantitative measures. This has led to growth without meaningful oversight – a recipe for problems. The Article then provides an overview of many of the scandals that engulfed the sector during the early 21st century and shows that …