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Full-Text Articles in Nonprofit Organizations Law
Unregulated Charity, Eric Franklin Amarante
Unregulated Charity, Eric Franklin Amarante
Washington Law Review
The vast majority of charities in the United States operate in a regulatory blind spot: they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to essentially ignore any charity that claims it will realize less than $50,000 in annual gross receipts. From a practical perspective, the IRS’s decision makes sense. To the extent smaller charities are less likely to cause harm, it is reasonable (perhaps even preferable) to subject them to less scrutiny. This type of prioritization, known as risk-based regulation, has …
The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer
The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer
Washington Law Review
For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness, …
The Charitable Status Of Nonprofit Hospitals: Toward A Donative Theory Of Tax Exemption, Mark A. Hall, John D. Colombo
The Charitable Status Of Nonprofit Hospitals: Toward A Donative Theory Of Tax Exemption, Mark A. Hall, John D. Colombo
Washington Law Review
This Article examines the growing controversy over the multi-billion dollar charitable tax exemption enjoyed by nonprofit hospitals. It begins by articulating four criteria for evaluating a rationale of the charitable exemption: deservedness, incorporating the elements of worth and need; proportionality; universality; and historical consistency. The Article then employs these criteria to refute three conventional explanations of why nonprofit hospitals are exempt: because health care is a per se charitable activity; because the treatment of indigent patients relieves a government burden; and because nonprofit hospitals provide community benefits. The Article also uses these criteria to refute two academic theories: Boris Bittker's …
Cooperative Corporation Law On The Marketing Transaction, A. Ladru Jensen
Cooperative Corporation Law On The Marketing Transaction, A. Ladru Jensen
Washington Law Review
In our generation American agricultural leaders have pioneered a new system of marketing. They have developed and expanded a new type of business unit: an association of producers acting by and through a non-profit corporation agent which they create and control. In our day the lawyers, admmistrators, judges and legislators are engaged in clarifying the legal concepts involved in the personal, corporate and propity relations which a pioneering generation of agricultural cooperators have created by their new commercial practice called cooperative marketing.
Tort Liability Of Charitable Corporations, Nona B. Fumerton
Tort Liability Of Charitable Corporations, Nona B. Fumerton
Washington Law Review
The protective and friendly attitude with which the courts and legislatures have viewed charities is reflected in the rule of nonliability for torts committed by such eleemosynary institutions. The rationales for this exemption may be briefly classified into five main groups. The first and most all inclusive, is the trust fund doctrine based on an early English case and exemplified by the Massachusetts decisions. Under this theory a charitable institution can not be held liable for the negligence of servants and employees or administrative officials.Nor is the court concerned with the status of the plaintiff as beneficiary, employee or stranger. …