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A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
Evelyn Brody
This piece, included in the University of Hawaii Law Review's symposium issue on the Bishop Estate, explores the relationship between the new intermediate sanctions law and the IRS's power to revoke tax exemption under § 501(c)(3). Inspired by the storied setting, I indulge in a fantasy: This article pretends that the IRS revoked the Estate's exemption, and takes the form of the Tax Court declaratory judgment opinion. I reluctantly 'rule' that exemption was not appropriate, because State enforcement action against the trustees was proceeding. (However, this forum allows me to hedge my argument by producing two concurring and one dissenting …
Leveling The Playing Field Or Stacking The Deck? The "Unfair Advantage" Critique Of Perceived Disability Claims, Michelle A. Travis
Leveling The Playing Field Or Stacking The Deck? The "Unfair Advantage" Critique Of Perceived Disability Claims, Michelle A. Travis
Michelle A. Travis
In Title I of the Americans with Disabilities Act of 1990 (ADA), Congress recognized that the fears, misperceptions, and stereotypes about disabled individuals are so pervasive that employment discrimination reaches beyond those who actually possess substantially limiting impairments. Accordingly, the ADA protects not only employees with actual disabilities, but also those nondisabled employees who mistakenly are regarded as disabled by their employers. This Article analyzes to what extent those with perceived disabilities should receive the same substantive safeguards as those who are actually disabled. Specifically, the Article argues that applying the traditional forms of the ADA's reasonable accommodations and essential …