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Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen
Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen
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What is the relevance of race to tax law? The race issues are apparent when one studies a subject like constitutional law. The Constitution concerns itself explicitly with such matters as defining rights of citizenship, allocating powers of government, and determining rights with respect to property. Given the history of our country -- with slavery followed by periods of de jure and de facto racial discrimination -- these constitutional law matters obviously must have racial dimensions.
Tax law, however, does not generally concern itself explicitly with matters of race. Tax law is often thought of as completely race neutral in …
The Power Of The Treasury: Racial Discrimination, Public Policy And "Charity" In Contemporary Society, David A. Brennen
The Power Of The Treasury: Racial Discrimination, Public Policy And "Charity" In Contemporary Society, David A. Brennen
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The Treasury Department is empowered to enforce “established public policy” with respect to tax-exempt charities. Under this public policy power, the Treasury has revoked the tax-exempt charitable status of organizations that discriminated against blacks, organizations whose members engaged in civil disobedience against war, and organizations involved in illegal activity. The Treasury interprets its public policy power as applying to any activity that violates clear public policy. Thus, presumably, the Treasury could use this power to deny tax-exempt charitable status to an organization that engages in conduct that violates assisted suicide laws, anti-abortion laws, or other sufficiently “established” public policies.
The …