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Nonprofit Organizations Law Commons™

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Full-Text Articles in Nonprofit Organizations Law

Clark Memorandum: Fall 2023, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society Dec 2023

Clark Memorandum: Fall 2023, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum


Hospitals And Local Taxation: The Troubled Tale Of Property Tax, Matthew S. Johnson Oct 2023

Hospitals And Local Taxation: The Troubled Tale Of Property Tax, Matthew S. Johnson

Brigham Young University Journal of Public Law

The taxation of hospitals is plagued with subjectivity, which especially burdens nonprofit hospitals. Inconsistencies across localities further exacerbate the uncertainty encountered by nonprofit hospitals seeking local tax exemptions. While federal and state tax implications for nonprofit hospitals receive most of the attention from debaters and scholars, local property tax exemptions are also of significant value for nonprofit hospitals and have been largely overlooked. This Comment explores the policy arguments for and against nonprofit status for hospitals. It shows that while the federal government has chosen relatively bright-line rules for determining non-profit status, localities are far less predictable. This Comment contributes …


A Memorial And Remonstrance Against Taxation Of Churches, Reece Barker May 2022

A Memorial And Remonstrance Against Taxation Of Churches, Reece Barker

BYU Law Review

No abstract provided.


Clark Memorandum: Fall 2021, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society Nov 2021

Clark Memorandum: Fall 2021, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum

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Preventing Perpetrators Of Sexual Misconduct From Circulation In The International Development And Humanitarian Assistance Sectors, Susan Keller Pascocello Apr 2021

Preventing Perpetrators Of Sexual Misconduct From Circulation In The International Development And Humanitarian Assistance Sectors, Susan Keller Pascocello

BYU Law Review

No abstract provided.


Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars Nov 2019

Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars

Brigham Young University Education and Law Journal

No abstract provided.


Clark Memorandum: Fall 2018, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society Oct 2018

Clark Memorandum: Fall 2018, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum


An Emerging International Norm For Non-Governmental Organizations, Stephanie Cotton-Betteridge Aug 2015

An Emerging International Norm For Non-Governmental Organizations, Stephanie Cotton-Betteridge

Brigham Young University International Law & Management Review

No abstract provided.