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Articles 1 - 4 of 4
Full-Text Articles in Nonprofit Organizations Law
Uncharitable Think Tanks, Faith Stevelman
Uncharitable Think Tanks, Faith Stevelman
FIU Law Review
As people debate whether the Heritage Foundation’s Project 2025 is good policy, what’s being overlooked is that it’s likely unlawful as the work product of a charitable think tank. (Think tanks nearly always are qualified as charities under the tax code.) To reinforce think tanks’ educational mission, tax law sets rigorous content requirements for their materials. It also bans them from campaigning, sharply limits their lobbying, and prohibits their benefiting private parties. The doctrines are intended to keep think tanks charity-worthy educators, but they have not succeeded.
Ironically, the failure reflects other features of tax law that incentivize using think …
Keeping The Perpetual In Florida's Conservation Easements, Nancy A. Mclaughlin
Keeping The Perpetual In Florida's Conservation Easements, Nancy A. Mclaughlin
FIU Law Review
Hundreds of millions of dollars are being invested in the protection of the Florida Wildlife Corridor and other environmentally sensitive lands. One of the primary tools being used to accomplish this protection is the perpetual conservation easement, which is touted to landowners and the public as providing a permanent guarantee that the subject lands will never be developed. There is a very real danger, however, that perpetual conservation easements in Florida may not, in fact, be perpetual, and the protections put in place today will vanish over time—along with the public funds invested therein—as government and nonprofit holders “release” the …
A Rawlsian Critique Of The Political Speech Constraints On Charities, Johnny Rex Buckles
A Rawlsian Critique Of The Political Speech Constraints On Charities, Johnny Rex Buckles
FIU Law Review
This Essay analyzes whether the Rawlsian concept of public reason explains the substantive content of the lobbying limitation and the campaigning ban, and, more broadly, the implications of public reason for tax-exempt charities and their political speech. The question is notwhether public reasons—distinct premises and conclusions forming an argument—justify these provisions of law, but whether the political activity limitations of IRC § 501(c)(3) are properly understood to manifest or implement the ideal of public reason itself. Additionally, if these statutory constraints do not embody the ideal of public reason, do they offend it?
Take The Airwaves And Run: How A Loophole In The Copyright Laws Is Helping Competitors Gain An Advantage In The Name Of Public Interest, Mario Romero
FIU Law Review
No abstract provided.