Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Nonprofits (8)
- Charities (6)
- Federal taxation (6)
- Charity (2)
- Transaction costs (2)
-
- Authorship (1)
- Branch Ministries II (1)
- Branch Ministries v. Rossotti (1)
- Charitable (1)
- Charitable contributions (1)
- Charitable institutions (1)
- Church taxation (1)
- Copyright (1)
- Electoral politics (1)
- Government failures (1)
- IP (1)
- Intellectual property (1)
- Market (1)
- Nonprofit institutions (1)
- Nonprofit organizations (1)
- Philanthropy (1)
- Popular (1)
- Public good (1)
- Public health (1)
- Public safety (1)
- Social technology (1)
- Social welfare (1)
- Taxation (1)
- Publication Type
Articles 1 - 12 of 12
Full-Text Articles in Nonprofit Organizations Law
Race Conscious Affirmative Action By Tax Exempt 501(C)(3) Institutions After Students For Fair Admissions V. Harvard And Unc, David A. Brennen
Race Conscious Affirmative Action By Tax Exempt 501(C)(3) Institutions After Students For Fair Admissions V. Harvard And Unc, David A. Brennen
Law Faculty Scholarly Articles
In 1983, several years after its 1954 decision in Brown v. Board of Education, the United States Supreme Court decided a case that significantly impacted tax-exempt § 501(c)(3) charitable schools that consider race in making admissions decisions. In Bob Jones University v. United States, the Court held that a private school that discriminates against African Americans in admissions is not entitled to § 501(c)(3) tax-exempt status. The Court based its decision on the public policy doctrine, an off-shoot of the well established illegality doctrine. Pursuant to the public policy doctrine, the Court upheld the IRS’s decision to deny …
Social Technology & The Origins Of Popular Philanthropy, Brian L. Frye
Social Technology & The Origins Of Popular Philanthropy, Brian L. Frye
Law Faculty Scholarly Articles
The prevailing theory of charity law holds that the charitable contribution deduction is justified because it solves market and government failures in charitable goods by compensating for free riding on charitable contributions. This Article argues that many market and government failures in charitable goods are actually caused by transaction costs, and that social technology can solve those market and government failures by reducing transaction costs. Specifically, it shows that in the early twentieth century, the social technology of charity chain letters solved market and government failures in charitable contributions and facilitated the emergence of popular philanthropy.
Copyright As Charity, Brian L. Frye
Copyright As Charity, Brian L. Frye
Law Faculty Scholarly Articles
Copyright and charity law are generally considered distinct and unrelated bodies of law. But they are actually quite similar and complement each other. Both copyright and charity law are intended to increase social welfare by solving market and government failures in public goods caused by free riding. Copyright solves market and government failures in works of authorship by providing an indirect subsidy to marginal authors, and charity law solves market and government failures in charitable goods by providing an indirect subsidy to marginal donors. Copyright and charity law complement each other by solving market and government failures in works of …
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman
Kentucky Law Journal
No abstract provided.
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser
Kentucky Law Journal
No abstract provided.
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles
Kentucky Law Journal
No abstract provided.
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge
Kentucky Law Journal
No abstract provided.
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff
Kentucky Law Journal
No abstract provided.
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel
Kentucky Law Journal
No abstract provided.
Tax Exemption Of American Churches And Other Nonprofits: One Election Cycle After Branch Ministries V. Rossotti, Jerome Park Prather
Tax Exemption Of American Churches And Other Nonprofits: One Election Cycle After Branch Ministries V. Rossotti, Jerome Park Prather
Kentucky Law Journal
No abstract provided.
Financing Public Health Through Nonprofit Conversion Foundations, Christopher W. Frost
Financing Public Health Through Nonprofit Conversion Foundations, Christopher W. Frost
Kentucky Law Journal
No abstract provided.
Extent Of Exemption From Taxation Of Charitable Institutions Under The Kentucky Constitution Section 170, Mary Garner Borden
Extent Of Exemption From Taxation Of Charitable Institutions Under The Kentucky Constitution Section 170, Mary Garner Borden
Kentucky Law Journal
No abstract provided.