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Full-Text Articles in Law

Adhering To The Old Line: Uncovering The History And Political Function Of The Unrelated Business Income Tax, Ethan Stone Oct 2005

Adhering To The Old Line: Uncovering The History And Political Function Of The Unrelated Business Income Tax, Ethan Stone

Ethan G. Stone

The paper examines the history of the building pressure during the 1940s the pass the UBIT and finds that the traditional explanations hide an underlying political function. As the charitable exemption became more important with the expansion of the income tax in the 1940s, it attracted new attention from both policymakers and a growing tax-shelter industry. Charities and sympathetic policymakers tried to justify a suddenly important blanket subsidy to charity on the basis of the charities exclusive dedication to good works. Tax-shelter promoters made the effort more difficult by featuring charities in roles, such as buying and leasing commercial real …


The Things People Do When No One Is Looking: An Argument For The Expansion Of Standing In The Charitable Sector, Joshua B. Nix Jan 2005

The Things People Do When No One Is Looking: An Argument For The Expansion Of Standing In The Charitable Sector, Joshua B. Nix

University of Miami Business Law Review

No abstract provided.


The Common Law Power Of The Legislature: Insurer Conversions And Charitable Funds, Jill R. Horwitz, Marion R. Fremont-Smith Jan 2005

The Common Law Power Of The Legislature: Insurer Conversions And Charitable Funds, Jill R. Horwitz, Marion R. Fremont-Smith

Articles

New York's Empire Blue Ccoss and Blue Shield conversion from nonprofic cofor­ profic form has considerable legal significance. Three aspects of the conversion ma.ke checase unique: the role of the scace legislature in directing the disposicion of the conversion assets, che face chac it made itself che primary beneficiary of chose assets, and the actions of che scace attorney general defending the state rather than che public inceresc in che charitable assets. Drawing on several cenruries of common Law rejecting the Legislacive power to direct the disposition of charitable funds, chis article argues chat the legislature lacked power cocontrol che …


Charity Scandals As A Catalyst Of Legal Change And Literary Imagination In Nineteenth Century England, James J. Fishman Jan 2005

Charity Scandals As A Catalyst Of Legal Change And Literary Imagination In Nineteenth Century England, James J. Fishman

Elisabeth Haub School of Law Faculty Publications

Nineteenth century England, often called the age of reform, was a period of enormous political, social, and economic change. In the first two decades came an increase in the rate of transformation of the economy, the polity and society and a greater stir and movement in all spheres of public activity caused by more “rational and purposeful” control based upon measuring, counting and observing. Political, economic and governmental institutions developed modern structures and approaches. Charitable regulation reflected these trends. As part of a broader movement of inquiry, supervision and statutory reform, and in an effort to remedy the social evils …


Charitable Accountability And Reform In Nineteenth Century England: The Case Of The Charity Commission, James J. Fishman Jan 2005

Charitable Accountability And Reform In Nineteenth Century England: The Case Of The Charity Commission, James J. Fishman

Elisabeth Haub School of Law Faculty Publications

Why is it so difficult to carry out effective institutional change? Why did the principle of charitable accountability, a nearly unanimously supported ideal, ring so hollow in practice? This Article offers hypotheses about the difficulties of administrative reform, through the prism of the nineteenth century, which may apply to contemporary issues of charitable accountability.


Charity, Publicity, And The Donation Registry, Brian Broughman, Robert Cooter Jan 2005

Charity, Publicity, And The Donation Registry, Brian Broughman, Robert Cooter

Articles by Maurer Faculty

Many Americans donate little or nothing to charity, but according to Robert Cooter and Brian Broughman, our social environment is the cause, not human nature. They propose a small policy change to increase transparency and elicit generosity inspired by experimental evidence about the nature of giving.