Nonprofit Organizations Law Commons^™

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

Clark Memorandum: Fall 2023, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum

• Five Ways Law School Contributes to Life’s True Purpose
• Faith in Law: A Q&A with President Dallin H. Oaks
• Personal Religious Conviction and the Practice of Law

Hospitals And Local Taxation: The Troubled Tale Of Property Tax, Matthew S. Johnson

Brigham Young University Journal of Public Law

The taxation of hospitals is plagued with subjectivity, which especially burdens nonprofit hospitals. Inconsistencies across localities further exacerbate the uncertainty encountered by nonprofit hospitals seeking local tax exemptions. While federal and state tax implications for nonprofit hospitals receive most of the attention from debaters and scholars, local property tax exemptions are also of significant value for nonprofit hospitals and have been largely overlooked. This Comment explores the policy arguments for and against nonprofit status for hospitals. It shows that while the federal government has chosen relatively bright-line rules for determining non-profit status, localities are far less predictable. This Comment contributes …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Contextual Determinants Of Re-Reporting For Families Receiving Alternative Response: A Survival Analysis In A Midwestern State, Jianchao Lai, Michelle Graef, Todd Franke, Toby Burnham

Center on Children, Families, and the Law: Faculty Publications

Differential response (DR) has been widely adopted in over 30 states to address shortcomings of the traditional approach to child maltreatment reports in complex family and case circumstances. However, despite continued evaluation efforts, evidence of the effectiveness of DR remains inconclusive. The current study aims to assess the impact of a DR program and potential predictors, including service match and number of family case workers, on maltreatment re-reports in a Midwestern state. The study utilized a randomized control trial and assigned eligible families to either the Alternative Response (AR) track or Traditional Response (TR) track. The enrollment was implemented in …

Louisville’S Cj Ryan To Join Indiana Law In January, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

Adding to an already impressive list of new faculty, the Indiana University Maurer School of Law is pleased to announce CJ Ryan, of the University of Louisville Brandeis School of Law, will join the Law School for the start of the spring 2024 semester.

In addition to his role on the Brandeis faculty, Ryan is an affiliated scholar at the American Bar Foundation.

Welcome Address, Lauren Mckenzie

DePaul Business & Commercial Law Journal

No abstract provided.

Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

Risk Management Perceptions And Preventive Practices Of Athletic Directors From Naia Schools, Yan Gioseffi

Health, Exercise, and Sports Sciences ETDs

The increase in the number of incidents associated with sports has led to the rise of litigation, and physical, emotional, and financial damage to stakeholders. Collegiate athletic directors (ADs) have the duty to keep their programs safe.

This study aimed to explore and understand the practices, perceptions, and experiences of ADs from National Association of Intercollegiate Athletics (NAIA) institutions regarding preventive risk management. As risk management is significantly new in the sporting industry, an exploratory study using a qualitative design, grounded in narrative inquiry was conducted using the D.I.M. Process as a guide to collect data from 10 NAIA ADs …

Court Cases Turned Trojan Horse: Examining The Future Of The Endangered Species Act And Environmental Protection After Friends Of Animals V. Haaland, Brianna Manobianco

Villanova Environmental Law Journal (1991 - )

No abstract provided.

On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams

Villanova Environmental Law Journal (1991 - )

No abstract provided.

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 …

Sacred Spheres: Religious Autonomy As An International Human Right, Diana V. Thomson, Kayla A. Toney

Catholic University Law Review

How should courts resolve thorny human rights disputes that arise within religious groups? According to an emerging international consensus, they shouldn’t. When a case involves sensitive internal decisions by a religious organization, such as choosing who is qualified to teach the faith, courts are increasingly taking a hands-off approach. This global consensus has formed across international treaties, tribunals, and domestic courts in European and American nations. Every major human rights instrument and many international and domestic courts recognize that religious freedom must extend to religious communities, especially houses of worship and schools where believers gather to practice their faith and …

Black Lives Matter And The Push For Colonial-Era Cultural Heritage Restitution, Kathryn Speckart

Catholic University Law Review

The influence of the Black Lives Matter movement extends into U.S. museums in the form of calls for “decolonization” of collections comprised of art and artifacts from Africa and other colonized areas. As a result, the accompanying legal and ethical questions surrounding these artifacts now figure prominently in the museum industry. This Comment analyzes why the current U.S. cultural heritage law framework does not accommodate colonial-era African artifacts. This is due to few of these artifacts being subject to legal claims under current laws, African artifacts not having protection as a special classification, and the lack of enforcement mechanisms in …

California Law Changes The Fashion Industry Furever: First Statewide Fur Ban Takes Effect This Year, Mikee Olegario

SLU Law Journal Online

On January 1^st of this year, California made history in becoming the first to enact a statewide fur ban, prohibiting the sale of new clothing and accessories made of fur. This article explores the potential implications of the ban for the state, California's influence in the fashion industry, and the future of the fur industry for the rest of the nation. In this article, Mikee Olegario will use these factors to analyze how one state's bill could have a major impact on ethical fashion forever.

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 …

The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed: Bringing The Debate To A Conclusion, Edward A. Zelinsky

Articles

It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. The contemporary nonprofit hospital is a commercial enterprise, materially indistinguishable for tax purposes from its profit-making, taxed competitor. The federal income tax and the states’ income, sales and property taxes should treat all hospitals alike, regardless of whether such hospitals are nonprofit or for-profit enterprises. In the interests of equity and efficiency, these similar institutions should be taxed similarly.

As a political matter, nonprofit hospitals will continue to defend their tax-exempt status. Like any other lucrative, vested interest, nonprofit hospitals will continue to fight …

Adat As Strategy For Legal Struggle And Legal Mobilization (Adat Sebagai Strategi Perjuangan Dan Mobilisasi Hukum), Yance Arizona

The Indonesian Journal of Socio-Legal Studies

The word "adat" has several different meanings in Indonesia. Adat can be used to describe informal dispute settlement procedures, a habit that keeps repeating itself, or a norm that develops into a code of behavior. Adat is perceived in this article as a narrative and a strategy employed by oppressed groups to fight against various forms of exclusion, particularly in relation to land grabbing for resource extraction and conservation carried out by the state and private sectors. This article will analyze the evolution and distinctions of Adat-based studies and movements in Indonesia during the colonial and national periods. Using existing …

2023 Champions For Justice 1-27-2023, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.

The Evolution Of Chapter 11: How Corporate Restructuring Has Evolved And Its Important Role In The Recovery Of A Struggling Economy, Eduardo Cervantes

DePaul Business & Commercial Law Journal

No abstract provided.

Covid-19 Vs. Constitution; Limited Government's Unlimited Response, John A. Losurdo

DePaul Business & Commercial Law Journal

No abstract provided.

The "No License, No Chips" Policy: When A Refusal To Deal Becomes Reasonable, Sheng Tong

DePaul Business & Commercial Law Journal

No abstract provided.

The Dark Triad: Private Benefits Of Control, Voting Caps And The Mandatory Takeover Rule, Jorge Brito Pereira

DePaul Business & Commercial Law Journal

No abstract provided.

When Congress Passes The Buck: How Russia’S Invasion Of Ukraine Exposed Flaws In Granting The President Sanctioning Powers, Artem M. Joukov, Samantha M. Caspar

Seattle University Law Review

The United States (U.S.) Constitution provides few limitations on endowing the Executive Branch with powers to govern foreign trade, which was initially granted to the Legislature. In a world where global trade dominates, the power over foreign trade can be more important than the power over domestic matters. Leaving unrestrained trade authority to the Executive Branch may cause hazards for Americans and foreigners alike. Russia’s war in Ukraine demonstrates the flaws in permitting the Executive Branch to unilaterally sanction foreign states. This Article demonstrates how reactive Executive Branch policies infringed on the welfare and safety of American citizens and foreigners …

Pedaling Backwards: Examining The King County Board Of Health’S Choice To Repeal Its Bicycle Helmet Law, Schuyler M. Peters

Seattle University Law Review

In Part I, this Comment will explain the Helmet Law itself and the timeline that ultimately led to its repeal. Part II will focus on the positive impact of the Helmet Law, the dangers associated with the repeal, why the repeal should not have occurred in the manner it did, and what societal costs stem from the BOH’s decision. Part III will address the actions that must be taken to revoke this repeal and the reasons behind these alternative pathways, including an Equity Impact Review study specifically on the consequences of repeal, a collaborative outreach program to bring helmets to …

Nonprofits, Taxes, And Speech, Lloyd Hitoshi Mayer

Journal Articles

Federal tax law is of two minds when it comes to speech by nonprofits. The tax benefits provided to nonprofits are justified in significant part because they provide nonprofits great discretion in choosing the specific ends and means to pursue, thereby promoting diversity and pluralism. But current law withholds some of these tax benefits if a nonprofit engages in certain types of political speech. Legislators have also repeatedly, if unsuccessfully, sought to expand these political speech restrictions in various ways. And some commentators have proposed denying tax benefits to groups engaged in other types of disfavored speech, including hate speech …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Beyond The Business Case: Moving From Transactional To Transformational Inclusion, Jamillah Bowman Williams

Seattle University Law Review

While workplace diversity is a hot topic, the extent to which the diversity management movement has effectively improved intergroup relations and reduced racial inequality remains unclear.1 Despite large investments in diversity and inclusion training and other company wide initiatives, historically excluded groups remain vastly underrepresented in leadership and the most lucrative careers, such as finance, law, and technology. This calls the efficacy of diversity, equity, and inclusion (DEI) efforts into question, particularly with respect to reducing racial inequality in the workplace.

This Article explains why it is time for organizational leaders to move beyond the transactional case for diversity and …

How Firms Turn Middle Managers Into Diversity Leaders, Alexandra Kalev, Frank Dobbin

Seattle University Law Review

In 2007, the Conference Board published a piece calling middle managers “the biggest roadblock to diversity and inclusion” for standing in the way of change efforts. Today, many chief diversity officers report that they have failed both to diversify middle management and to get middle managers involved in promoting inclusion. We explore popular diversity programs that create “paper” or “symbolic” principles for achieving diversity (diversity policy statements and guidelines for hiring, promotion, and discharge), as well as programs that engage middle managers in promoting diversity (special recruitment and mentoring programs, and diversity task forces). “Paper” policies often fall flat, but …

Gender And The Constitutional Theory Of The Firm, Jamee K. Moudud

Seattle University Law Review

This Article adds to the literature that has linked feminist economics to foreign trade and development. It argues that two key factors need to be in place jointly if efforts to promote gender equity are to succeed. On the one hand it argues that foreign debt is an important constraint to domestic progressive social policies of all kinds as it increases the power of international creditors who generally tend to support austerity policies. On the other hand, while alleviating the burden of foreign debt via exportpromotion policies is necessary, it is by no means a sufficient condition to promote domestic …