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Articles 1 - 13 of 13

Full-Text Articles in Nonprofit Organizations Law

Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax, Rebeka Cohan May 2023

Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax, Rebeka Cohan

Brooklyn Law Review

This note explores the unrelated business income tax (UBIT) and its unfair impact on smaller, less well-funded nonprofits. Although typically exempt from taxation, nonprofits can still be subject to the unrelated business income tax. Nonprofits are subject to UBIT when they have income that (1) qualifies as a trade or business, (2) is regularly carried on, and (3) is not substantially related to its tax-exempt purpose. This note argues that small nonprofits are unfairly disadvantaged by UBIT, because they typically have low budgets and small staffs without legal counsel. Congress should update the Internal Revenue Code (IRC) so organizations that …

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Protecting Corporations From Discrimination Under The Convention On The Elimination Of Racial Discrimination, William Thomas Worster Dec 2022

Protecting Corporations From Discrimination Under The Convention On The Elimination Of Racial Discrimination, William Thomas Worster

Brooklyn Journal of International Law

This article argues that legal persons derive rights under the Convention on the Elimination of All Forms of Racial Discrimination (CERD) and can enforce those rights by individual or inter-state complaint. It uses the case study of media corporations, following from the recent judgment by the International Court of Justice (ICJ) in the litigation between Qatar and the UAE over the application of CERD to the treatment of the Al Jazeera media corporation. However, the implications of this study apply to all private corporations and non-governmental organizations (NGOs). The CERD protects against certain forms of racial, ethnic and national origin …

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America’S Constant Crisis Of Care: The Case For Passing A National Direct Care Ratio For Nursing Homes, Marissa Espinoza Jun 2022

America’S Constant Crisis Of Care: The Case For Passing A National Direct Care Ratio For Nursing Homes, Marissa Espinoza

Journal of Law and Policy

For decades, the conditions in America’s nursing homes have been the subject of bombshell media reporting, governmental investigations, and public outrage. Longstanding issues—such as chronic staffing shortages and inadequate infection control measures—were laid bare as the COVID-19 pandemic tore through nursing homes, exposing society’s most vulnerable populations—the elderly and the sick—to appalling living conditions. Amid horrifying media reports documenting life inside nursing homes, and in response to mounting public outrage, legislators sprang into action. The most aggressive policy proposed was a direct care ratio, which caps the profits that nursing home owners can extract from facilities by mandating a minimum …

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The Patient Assistance Problem, Daniel O’Brien Lichtenauer Dec 2021

The Patient Assistance Problem, Daniel O’Brien Lichtenauer

Journal of Law and Policy

Implemented in January 2006 as a voluntary enrollment supplement to standard Medicare plans, Medicare Part D coverage subsidizes the cost of prescription drugs for participants. However, significant gaps in coverage exist for those suffering from rare diseases that require costly drugs. Pharmaceutical companies seek to remove the powerful market force of patient price sensitivity by directly sponsoring or substantially funding “patient assistance programs” that help cover out-of-pocket costs. While pharmaceutical donors insist that their goal is strictly altruistic, the reality is that many of these programs offer a financial windfall for drug makers because they help funnel patients towards new …

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Functional Statehood In Contemporary International Law, William Thomas Worster Dec 2020

Functional Statehood In Contemporary International Law, William Thomas Worster

Brooklyn Journal of International Law

The international community lacks a form of territorial-based, international legal personality distinct from statehood, and yet, non-state, territorial entities of varying degrees of autonomy or independence need to function within the international community in some form. Some of these entities cannot be recognized as states because their creation violates jus cogens norms, though others are not recognized based on an assessment that they may not fully qualify as a state or that there are political reasons to refuse recognition. However, existing states still need to engage with these territorial quasi-states through the only paradigm the international community has—statehood. For example, …

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“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney Jul 2019

“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney

Brooklyn Journal of International Law

The landscape of cultural property and cultural heritage discourse is continually evolving, and the traditional means of regulating disputes must not only be adapted to the current climate but proactively address foreseeable future concerns. This Note explores the Republic of Turkey’s increasing litigiousness with regard to its reparation claims and, further, considers the notion of culture as geographic boundaries transform over the course of time. This Note will analyze the leading international cultural property treaty, the 1970 UNESCO Convention, and recommend UNESCO adopt two mandates to curb the chilling effect current litigation has had on the preservation and dissemination of …

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Disruptive Philanthropy: Chan-Zuckerberg, The Limited Liability Company, And The Millionaire Next Door, Dana Brakman Reiser Sep 2018

Disruptive Philanthropy: Chan-Zuckerberg, The Limited Liability Company, And The Millionaire Next Door, Dana Brakman Reiser

Faculty Scholarship

No abstract provided.

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Nonprofit Oversight Under Siege: Introduction, Dana Brakman Reiser Jan 2016

Nonprofit Oversight Under Siege: Introduction, Dana Brakman Reiser

Faculty Scholarship

No abstract provided.

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Relative International Legal Personality Of Non-State Actors, William Thomas Worster Jan 2016

Relative International Legal Personality Of Non-State Actors, William Thomas Worster

Brooklyn Journal of International Law

Non-state actors are increasingly being considered international legal persons on a case-by-case basis. This articles argues that the common thread in making decisions on whether to treat a non-state actor as an international legal person is one of the function that the actor is playing in relation to other international actors. Gone is the traditional notion that only states are international legal persons, and it is now well accepted that international organizations are also persons. More controversial is the status of self-determination peoples, National Liberation Movements, indigenous peoples, insurgents, belligerents, combatants, private corporations, non-governmental organizations, religious organizations, and individuals. This …

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Deaccessioning: A Pragmatic Approach, Ardis E. Strong Jan 2016

Deaccessioning: A Pragmatic Approach, Ardis E. Strong

Journal of Law and Policy

Art museums are curators of ideas, preservers of culture, and educators on the evolving aesthetics and morals of society. As such, they play an important role in contemporary society and should be accessible to a wide and diverse audience. One important debate in how museums best serve the public interest involves the museum practice of deaccessioning. Historically, policies governing the proceeds museums receive when they deaccession (or remove) work from their collection have strictly limited the use of these funds to the purchase of new art. This policy is based on the idea that museums hold art for the public …

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Theorizing Forms For Social Enterprise, Dana Brakman Reiser Jan 2013

Theorizing Forms For Social Enterprise, Dana Brakman Reiser

Faculty Scholarship

No abstract provided.

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The Challenge To Financial Regulators Posed By Social Security Privatization, Roberta S. Karmel Jan 1998

The Challenge To Financial Regulators Posed By Social Security Privatization, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

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The Supreme Court, 1996 Term: Leading Cases, Dana Brakman Reiser Nov 1997

The Supreme Court, 1996 Term: Leading Cases, Dana Brakman Reiser

Faculty Scholarship

No abstract provided.

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