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Articles 1 - 2 of 2
Full-Text Articles in Law and Politics
Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney
Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney
Articles
The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It is largely seen as a battle over campaign finance rather than tax enforcement. Two of the nonprofits involved, social welfare organizations and business leagues, are referred to as “dark money” organizations because they allow individuals to influence elections while maintaining donor anonymity. Many in the campaign finance community are concerned that this change means wealthy donors can avoid campaign finance laws and have no reason to fear being discovered. In this Article, I focus on whether …
Domestic Courts And The Generation Of Norms In International Law, Charles T. Kotoby Jr.
Domestic Courts And The Generation Of Norms In International Law, Charles T. Kotoby Jr.
Articles
International law in the form of treaty and custom is primarily shaped by national executives and legislatures. To be sure, “judicial decisions” are deemed a “subsidiary means for the determination of [international] law,” but that still does not give domestic courts an everyday role in the generation of universal norms and international law. This article proposes a more dynamic reality which elevates the importance of municipal courts in the generation and creation of international law. The truth is that domestic courts interact regularly to announce and create important universal norms—by, for instance, adjudicating expropriation claims, passing on the recognition and …