Law Commons^™

Cyberspace Charities: Fundraising Tax Issues For Nonprofit Organizations In An Internet World, Hans Famularo

UC Law SF Communications and Entertainment Journal

Nonprofit organizations are increasingly relying on the internet as a fundraising tool. This note provides an overview of tax issues affecting online fundraising and suggests certain tax planning strategies to avoid the Unrelated Business Income Tax (UBIT) rules in anticipation of the possible position that the U.S. Treasury and the Internal Revenue Service may take in the future regarding online fundraising.

Book Review: Protection Of Global Biodiversity: Converging Strategies, By Lakshman D. Guruswamy And Jeffrey Mcneely (Eds.), Marla Mansfield

Articles, Chapters in Books and Other Contributions to Scholarly Works

No abstract provided.

Review Of Jesse Dukeminier And James E. Krier, Property (4th Edition 1998), Andrew P. Morriss

Faculty Scholarship

Professors Dukeminier and Krier's property casebook is reputed to be the market leader in Property casebooks; I have heard estimates that it has as much as a fifty percent market share. This position is well-deserved-the casebook is thorough, comprehensive, well-written, error free, and, a significant feature for new teachers, has the best teacher's manual I have encountered for any casebook in any subject. IBM once sold computers because "No one ever got fired for choosing IBM." An analogous claim can be made for this casebook-no one ever provoked significant faculty or student unrest by choosing Dukeminier and Krier.

In this …

The Potential Impact Of The Ism Code On Ship Owner's Liability For Maritime Claims, Zhou Shen

World Maritime University Dissertations

No abstract provided.

An Introduction Of Port State Control In Vietnam, Minh Duc Tran

World Maritime University Dissertations

No abstract provided.

The Shareholder Primacy Norm, D. Gordon Smith

Faculty Scholarship

Corporate directors have a fiduciary duty to make decisions in the best interests of the shareholders. This aspect of fiduciary duty is often called the shareholder primacy norm. Legal scholars generally assume that the shareholder primacy norm is a major factor considered by boards of directors of publicly traded corporations in making ordinary business decisions and that changing the shareholder primacy norm would have an effect on the substance of those decisions. This Article challenges this view and argues that the shareholder primacy norm was never equipped to mediate conflicts between shareholders and nonshareholder constituencies of a corporation. The origins …

Recommendations For Improved Implementation Of Port State Control In Nigeria, Akilu Wase Abdu

World Maritime University Dissertations

No abstract provided.

The Position Of The Republic Of Senegal In The Proposed West And Central African Memorandum Of Understanding On Port State Control, Papa Mor Thiam

World Maritime University Dissertations

No abstract provided.

Collisions : A Legal Analysis, Kerry-Ann N. Mckoy

World Maritime University Dissertations

No abstract provided.

Inter-Sectoral Co-Ordination And The Legal Framework To Protect The Eritrean Marine Environment, Abraha Haile

World Maritime University Dissertations

No abstract provided.

Impact Of The New Annex Vi Of Marpol And Its Entry Into Force, Nestor O. Perez

World Maritime University Dissertations

No abstract provided.

Control Of Pollution From Ships : Emphasis On The Implementation Of Marpol 73/78 Convention In Panamanian Territorial Waters, Felipe Moreno Rojas

World Maritime University Dissertations

No abstract provided.

Petition For Writ Of Certiorari - Washington V. United States, Puget Sound Shellfish Growers V. United States, Alexander V. United States, 26 Tideland And Upland Private Property Owners V. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

Washington v. United States, Puget Sound Shellfish Growers v. United States, Alexander v. United States, 26 Tideland and Upland Private Property Owners v. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

No abstract provided.

Petition For Writ Of Certiorari - Washington V. United States, Puget Sound Shellfish Growers V. United States, Alexander V. United States, 26 Tideland And Upland Private Property Owners V. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

Washington v. United States, Puget Sound Shellfish Growers v. United States, Alexander v. United States, 26 Tideland and Upland Private Property Owners v. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

No abstract provided.

Appendix To Petitions For A Writ Of Certiorari - Washington V. United States, Puget Sound Shellfish Growers V. United States, Alexander V. United States, 26 Tideland And Upland Private Property Owners V. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

Washington v. United States, Puget Sound Shellfish Growers v. United States, Alexander v. United States, 26 Tideland and Upland Private Property Owners v. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

No abstract provided.

Petition For Writ Of Certiorari - Washington V. United States, Puget Sound Shellfish Growers V. United States, Alexander V. United States, 26 Tideland And Upland Private Property Owners V. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

Washington v. United States, Puget Sound Shellfish Growers v. United States, Alexander v. United States, 26 Tideland and Upland Private Property Owners v. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

No abstract provided.

Petition For A Writ Of Certiorari - Washington V. United States, Puget Sound Shellfish Growers V. United States, Alexander V. United States, 26 Tideland And Upland Private Property Owners V. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

Washington v. United States, Puget Sound Shellfish Growers v. United States, Alexander v. United States, 26 Tideland and Upland Private Property Owners v. United States, Docket Nos. 98-1028, 98-1026, 98-1039, 98-1052 (526 U.S. 1060 (1999))

No abstract provided.

Impact Statements: Regulations Leave Room For Delays In Seqra Proceedings, John R. Nolon

Elisabeth Haub School of Law Faculty Publications

SEQRA, the New York State Environmental Quality Review Act, creates a process whereby public actions are reviewed with the intent to mitigate adverse environmental impacts. The SEQRA process has several flexible time constraints, which through negotiation, may be extended. Issues often arise due to the discrepancies between SEQRA’s imposed time limits and the time limits imposed on land use boards to make determinations about proposed projects. The question of which time limits apply was determined in Sun Beach Real Estate Corp. v. Anderson Beach. In that case, the court held that decisions, such as site plan approval deadlines, do not …

Issue 51 - December 15, 1998, Benjamin N. Cardozo School Of Law

Post-Soviet Media Law & Policy Newsletter

Inside:

Signs of the Times

Russia

Crisis of ORT, page 1

News from the Duma, page 5

Communists Call for Control of Media, page 7

Election News, page 12

News on VGTRK, page 13

Other Media News, page 17

Azerbaijan, page 20

Belarus, page 22

Estonia, page 22

Moldova, page 22

Ukraine, page 23

Albania, page 24

Bulgaria, page 25

Hungary, page 25

Poland, page 26

Slovakia, page 27

Yugoslavia and Former Yugoslavia:

Bosnia-Herzegovina, page 29

Macedonia, page 33

Montenegro, page 33

Serbia, page 34

Slovenia, page 36

Law of Kyrgyz Republic on Mass Media, page 37

Queries and …

The Internet And Political Campaigns: Some Early Considerations, Ibpp Editor

International Bulletin of Political Psychology

This article provides hypotheses on the effects of the Internet on political campaigns. The IBPP staff hopes that researchers among its readers will attempt to evaluate these hypotheses through combinations of empiricism, rationalism, and other epistemological approaches.

Rubinstein V. The Minister Of Defense, Aharon Barak, Shlomo Levin, Theodor Or, Eliahu Mazza, Itzchak Zamir, Dalia Dorner, Jacob Turkel, Dorit Beinisch, Izhak Englard, Mishael Cheshin, Tova Strasberg-Cohen

Translated Opinions

Facts: The petitioners, Members of Knesset, reserve military officers, and student organizations, challenged a practice in which the Minister of Defense routinely grants deferrals of and exemptions from required military service to ultra-Orthodox Jewish Yeshiva students who engage in full-time religious study. They claim the exemptions, granted to an ever-growing percentage of enlistment candidates (8% in the year 1997), violate the principle of equality, exceed the zone of reasonableness, and are disproportionate.  They further claim that the Minister of Defense lacks the authority to regulate the matter, and that it must be done so via legislation.

Held:  The Knesset, not …

Vol. 15, No. 14 (December 7, 1998)

Indiana Law Annotated

No abstract provided.

Sexual Orientation & Human Rights In American Religious Discourse, Gerard V. Bradley

Journal Articles

Sexual Orientation & Human Rights in American Religious Discourse, edited by Saul M. Olyan and Martha Nussbaum (Oxford, 260 pp., $29.95)

The editors of this volume fear that "reasoned debate" about homosexuality is imperiled. Indeed Martha Nussbaum in her introduction reports that she was "surprised" to "discover" that she could engage in such debate with religious thinkers who take a less permissive view than she in the Colorado Amendment Two "gay-rights" litigation.

Brief Of Intervenor, Women’S Legal Education And Action Fund (Leaf), Ferrel V. Ontario, Laura Spitz

Faculty Scholarship

The issues in this appeal are whether Bill 8, An Act to Repeal Job Quotas and Restore Merit-Based Employment Practices in Ontario ("Bill 8''), contravenes section 15(1) of the Canadian Charter of Rights and Freedoms (the "Charter''), and, if so, whether the contravention is justified under section I of the Charter. This brief reviews the Government's repeal of the Federal Emplyment Equity Act (EEA). This repeal impairs designated groups to the greatest extent possible by removing all of the mechanisms which are necessary to remedy systemic discrimination in employment. Additionally, where discrimination is effected by the wholesale repeal of human …

State And Local Income And Franchise Tax Aspects Of Corporate Acquisitions, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.

Learning To Live With The New Foreign Nongrantor Trust Rules, Carlyn S. Mccaffrey

William & Mary Annual Tax Conference

No abstract provided.

Valuation Issues In Intra-Family Transfers, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.

Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.

Selected Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.

Confidentiality, Conflict Of Interest And Tax Professionals, James P. Holden

William & Mary Annual Tax Conference

No abstract provided.