Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Law and Politics (4)
- Civil Law (3)
- Civil Rights and Discrimination (3)
- Criminal Law (3)
- Immigration Law (3)
-
- Law and Society (3)
- Other Law (3)
- Supreme Court of the United States (3)
- Tax Law (3)
- Comparative and Foreign Law (2)
- Constitutional Law (2)
- Courts (2)
- Human Rights Law (2)
- International Law (2)
- Jurisprudence (2)
- Legal Education (2)
- Legal Ethics and Professional Responsibility (2)
- Public Law and Legal Theory (2)
- Rule of Law (2)
- Social Welfare Law (2)
- State and Local Government Law (2)
- Transnational Law (2)
- Banking and Finance Law (1)
- Business Organizations Law (1)
- Civil Procedure (1)
- Common Law (1)
- Cultural Heritage Law (1)
- Disaster Law (1)
- Keyword
- Publication Year
- Publication Type
Articles 1 - 14 of 14
Full-Text Articles in Nonprofit Organizations Law
Plutocratic Public Safety, Erin Collins
Plutocratic Public Safety, Erin Collins
Texas A&M Law Review
Recent political events have laid bare the ways that the United States functions like a plutocracy, in which the ultra-wealthy exert influence over core governance functions. The criminal system is not immune from this influence. Big Capital shapes the operation of the criminal system in highly visible ways through its investments in policing technology, electronic monitoring systems, and correctional and detention systems. This Article shows how the economic elite shape the operation of the criminal system in a less obvious way: through philanthropic giving. Big Philanthropy provides another—albeit seemingly benevolent—avenue through which the ultra-wealthy can advance a vision of public …
Clerical-Collar Crime: How Church Members Deal When Church Leaders Steal Church Property, Preslie B. Grumbles
Clerical-Collar Crime: How Church Members Deal When Church Leaders Steal Church Property, Preslie B. Grumbles
Texas A&M Journal of Property Law
Christian churches will lose an estimated $59 billion worldwide to embezzlement in 2022. Embezzlement and other white-collar crimes are property theft crimes characterized by the violation of another’s trust. This Comment names white-collar crimes committed exclusively by church leaders or officials “clerical-collar crimes.” Distinguishing clerical-collar crime from white-collar crime gives weight to and promotes future consideration of the unique problems that arise when church leaders and officials commit clerical-collar crime.
Although clerical-collar crime is subject to civil and criminal liability, this Comment focuses solely on victims’ experiences in bringing civil claims against perpetrators of clerical-collar crime in Texas and leaves …
In Times Of Chaos: Creating Blueprints For Law School Responses To Natural Disasters, Jeffrey R. Baker, Christine E. Cerniglia, Davida Finger, Luz E. Herrera, Jonel Newman
In Times Of Chaos: Creating Blueprints For Law School Responses To Natural Disasters, Jeffrey R. Baker, Christine E. Cerniglia, Davida Finger, Luz E. Herrera, Jonel Newman
Faculty Scholarship
A recent onslaught of domestic natural disasters created acute, critical needs for legal services for people displaced and harmed by storms and fires. In 2017, Hurricanes Harvey, Irma, Maria and Michael struck much of Texas, Florida, and Puerto Rico, displacing millions from their homes. Wildfires burned throughout California and tested the capacity of pro bono and legal aid systems across the state. In 2018, Hurricane Florence flooded North Carolina, and Hurricane Michael devastated the Florida Panhandle. California again suffered wildfires, the largest and most devastating in recorded history. Natural disasters are both more common and more destructive, the “new abnormal.” …
Entering The Trump Ice Age: Contextualizing The New Immigration Enforcement Regime, Bill Ong Hing
Entering The Trump Ice Age: Contextualizing The New Immigration Enforcement Regime, Bill Ong Hing
Texas A&M Law Review
During the early stages of the Trump ICE age, America seemed to be witnessing and experiencing an unparalleled era of immigration enforcement. But is it unparalleled? Did we not label Barack Obama the “deporter-inchief?” Was it not George W. Bush who used the authority of the Patriot Act to round up nonimmigrants from Muslim and Arab countries, and did his ICE not commonly engage in armed raids at factories and other worksites? Are there not strong parallels that can be drawn between Trump enforcement plans and actions and those of other eras? What about the fear and hysteria that seems …
Give Me Your Tired, Your Poor, Your Pregnant: The Jurisprudence Of Abortion Exceptionalism In Garza V. Hargan, Kaytlin L. Roholt
Give Me Your Tired, Your Poor, Your Pregnant: The Jurisprudence Of Abortion Exceptionalism In Garza V. Hargan, Kaytlin L. Roholt
Texas A&M Law Review
Since a majority of Supreme Court justices created the abortion right in 1973, a troubling pattern has emerged: The Supreme Court has come to ignore—and even nullify—longstanding precedent and legal doctrines in the name of preserving and expanding the abortion right. And with a Supreme Court majority that is blithe to manipulate any doctrine or principle—no matter how deeply rooted in U.S. legal tradition—in the name of expansive abortion rights, it should come as no surprise that lower courts are following suit. Most recently, the D.C. Circuit fired up the “ad hoc nullification machine,” but this time, its victim of …
Fulfilling U.S. Commitment To Refugee Resettlement: Protecting Refugees, Preserving National Security, & Building The U.S. Economy Through Refugee Admissions, Harvard Immigration And Refugee Clinical Program
Fulfilling U.S. Commitment To Refugee Resettlement: Protecting Refugees, Preserving National Security, & Building The U.S. Economy Through Refugee Admissions, Harvard Immigration And Refugee Clinical Program
Texas A&M Law Review
At a time when the U.S. refugee admissions program is under serious threat and the world’s displaced population is at its highest, this Report sets forth extensive recommendations regarding the United States’ role in protecting vulnerable refugees and compliance with its commitments under domestic and international law that together safeguard people fleeing persecution and fearing return to torture. The Report also identifies key national security reasons for supporting and enhancing the refugee program in keeping with U.S. foreign policy priorities. Additionally, the Report provides an in-depth discussion of the robust, multistep security-assessment mechanisms already in place for screening refugees; offers …
Rejecting Charity: Why The Irs Denies Tax Exemption To 501(C)(3) Applicants, Terri Lynn Helge
Rejecting Charity: Why The Irs Denies Tax Exemption To 501(C)(3) Applicants, Terri Lynn Helge
Faculty Scholarship
New charitable organizations generally must file an application for exemption (Form 1023) and await approval from the Internal Revenue Service. Unfortunately, the criteria the Internal Revenue Service uses to evaluate applications has not always been transparent. If an application is approved, the Internal Revenue Service determination letter and the application for exemption are required to be made publicly available and can be requested from the Internal Revenue Service or the organization itself. Prior to 2004, in the case of denials, neither the application nor the Internal Revenue Service’s correspondence setting forth its rationale for the denial were made publicly available. …
Developing A Pedagogy Of Beneficiary Accountability In The Representation Of Social Justice Non-Profit Organizations, Amber Baylor, Daria Fisher Page
Developing A Pedagogy Of Beneficiary Accountability In The Representation Of Social Justice Non-Profit Organizations, Amber Baylor, Daria Fisher Page
Faculty Scholarship
This article seeks to begin a conversation on how we teach the problem of beneficiary accountability in the representation of organizations with social justice missions: How do we guide students towards a fuller understanding of the moral responsibility to engage and respect the voices of the communities most directly affected by the non-profit organization’s mission? We look at the issue through the pedagogical lens of our experience supervising clinic students, deconstructing the problems of beneficiary accountability that students faced in the representation of two social justice organizations, surveying relevant legal scholarship on organizational representation and community lawyering, and considering alternative …
Nuts And Bolts Of Unrelated Business Income Tax, Terri Lynn Helge
Nuts And Bolts Of Unrelated Business Income Tax, Terri Lynn Helge
Faculty Scholarship
This paper summarizes the unrelated business income tax rules as they apply to tax-exempt charitable organizations described in Section 501(c)(3) of the Code. Since the 1950s, the unrelated business income tax has been imposed on a charity’s net income from a regularly carried on trade or business that is unrelated to the charity’s tax-exempt purposes. Often times, the justification for imposing this tax on a charity’s net income from unrelated business activities is that such activities involve unfair competition with the charity’s for-profit counterparts.
Commercializing And Protecting Intellectual Property In An Increasingly Open And Fluid World, Terri Lynn Helge, Deborah L. Lively
Commercializing And Protecting Intellectual Property In An Increasingly Open And Fluid World, Terri Lynn Helge, Deborah L. Lively
Faculty Scholarship
For all non-profit organizations, intellectual property is important whether it is intellectual property created by the organization or instead is intellectual property used by the organization in the operation of its business.
Joint Ventures Of Nonprofits And For-Profits, Terri Lynn Helge
Joint Ventures Of Nonprofits And For-Profits, Terri Lynn Helge
Faculty Scholarship
This article summarizes special tax considerations that should be taken into account when for-profit parties seek to engage in joint ventures with charitable organizations. In particular, there are two areas of concern unique to charitable organizations with respect to joint ventures with for-profit parties. First, certain rules restrict or prohibit a charitable organization's ability to enter into transactions with insiders. Second, a charitable organizations' participation in a joint venture with a taxable party may cause the charitable organization to incur unrelated business taxable income or lose its tax-exempt status. Underlying both of these areas of concern is the overriding concern …
Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge
Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge
Faculty Scholarship
This article discusses choice of entity issues related to the formation, operation and governance of nonprofit organizations, highlighting the distinctions between charitable organizations formed as charitable trusts and charitable organizations formed as nonprofit corporations. In determining the legal structure for a new nonprofit entity, considerations that need to be taken into account include: (1) ease/speed of formation; (2) limitation of liability for members and directors; (3) financial resources; (4) type and scale of activities to be conducted; (5) governance requirements; (6) capacity to own property and contract; (6) capacity to sue and be sued; (7) liabilities to third parties; (8) …
Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg
Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg
Faculty Scholarship
Excessive compensation paid to nonprofit executives and board members is one of the key issues concerning charitable organizations that garner the attention of the general public and Congress. Charitable organizations may pay reasonable compensation to their directors, executive officers and employees for their services without violating applicable federal tax law or state law. The determination of reasonable compensation depends on several factors – the budget of the organization being the most significant factor. Other factors include the number of employees of the organization, the particular sector of the charitable community served by the organization, the geographic location of the organization, …
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Faculty Scholarship
Recently, public confidence in the charitable sector has eroded due to a barrage of media reports on scandals and abuses. The principal parties charged with regulation of the charitable sector, the Internal Revenue Service and state attorneys general, are saddled with bureaucratic constraints that make it difficult to enforce the laws governing the fiduciary responsibilities of charity managers. Substantial reform in the regulation of charitable organizations is necessary to curb the reported abuses that have undermined confidence in the charitable sector.
Some advocate expanding private regulation of the charitable sector to improve enforcement of the fiduciary responsibilities of charitable managers. …