Rule of Law Commons^™

Tax Exempt Research Guide, University Of Washington School Of Law

Rule of Law Initiative

For over a hundred years, organizations have harnessed and relied on tax exempt status to serve the public. Tax exemption is a powerful tool for social, environmental, and community well-being. This Legal Research Guide on Tax Exemption serves as a navigational compass for the public seeking to learn about tax exemption.

Why The Rule Of Law Matters For Nonprofits, University Of Washington School Of Law

Rule of Law Initiative

The Rule of Law is what keeps tax exemption from being a political weapon and allows for nonprofit organizations to provide services the government is not providing our communities.

Rule Of Law – Public Q&A, University Of Washington School Of Law

Rule of Law Initiative

Below are common questions the public may have about the Rule of Law, tax exemption status, the revocation of tax exempt status, and key cases like Bob Jones University. To understand these in more detail, browse the Tax Exempt research guide (History, Rule of Law, Revoking Tax Exemption, Secondary Materials, and Current Awareness).

Bob Jones University And The Rule Of Law, University Of Washington School Of Law

Rule of Law Initiative

The Rule of Law is what keeps tax exemption from being a political weapon.

Bob Jones University shows the Rule of law in action: clear public policy, cross-branch consensus, balanced against constitutional rights, and enforced through transparent procedures and court review.

The case is influential because it lays the foundations for analyzing The Public Policy Doctrine, a key element when courts review tax exempt revocation cases.

The revocation of tax-exempt status is law-driven, not headline-driven; the Bob Jones University v. United States case set an important precedent by creating a narrow and cautious framework that the IRS must follow to …

A Brief History Of Tax Exemption, University Of Washington School Of Law

Rule of Law Initiative

Below is a condensed history of tax exemption. It contains an analysis of tax exemption before statutory codification in 1894. It explains how the law evolved to provide predictability and fairness in the application of an organization’s tax-exempt status.

How Does A Court Determine The Tax-Exempt Purposes Of An Organization?, University Of Washington School Of Law

Rule of Law Initiative

To determine the tax-exempt purposes of an organization, courts and tax authorities primarily examine whether the organization is both "organized" and "operated" exclusively for exempt purposes, as required under 26 U.S.C § 501.

This involves a two-part test: the "organizational test" and the "operational test." The organizational test assesses whether the organization's foundational documents, such as its charter or articles of incorporation, limit its purposes to one or more exempt purposes and do not authorize substantial non-exempt activities.

Tidal Waves Of Mental Health Damage: Effects Of The 2024 U.S. Election, Mary Anne Layden

Dignity: A Journal of Analysis of Exploitation and Violence

No abstract provided.

Let's Get Personal: Due Process And Personal Jurisdiction As A New Path Forward For Extraterritoriality, Samy Abdelsalam

Northwestern University Law Review

The Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization has put fundamental principles of federalism and state sovereignty under attack. Legislation and lawsuits in states nationwide aim to limit the rights of American citizens to travel freely between states in search of medical care. Further, these measures have extraterritorial reach, legally entangling the rights of private citizens in other states who provide medical care even while fully within their own state borders. Scholars have analyzed this development through various doctrinal lenses, including the Dormant Commerce Clause. But these frameworks fail to adequately protect those who are unfortunate enough …

Climate Exceptionalism In Court, Zachary D. Clopton, David A. Dana

Northwestern University Law Review

Across a range of cases, fossil fuel companies, government actors, and some judges have conceded that climate change is an exceptional phenomenon, only to argue that its exceptional nature is a reason to keep climate change out of court. These parties and judges thus seek to avoid the adjudication of climate cases on the merits, even when the neutral application of existing law would provide for jurisdiction in these cases. We term this phenomenon “climate jurisdiction exceptionalism.”

This Article provides a comprehensive account of climate jurisdiction exceptionalism, focusing on two main threads: Article III standing and state court jurisdiction. First, …

Federal Preemption In Airport Noise Abatement Regulation: Of Federal And State Power, Maine Law Review

Maine Law Review

The growth of air commerce in the United States has been characterized by the use of jet aircraft which has led to frequent litigation by local governments and their citizens attempting to abate the increased aircraft noise. Although from the inception of airflight there has been conflict between localities and the aviation industry over the noise produced by aircraft operations, the present conflict dates from the late 1950s when private air carriers first introduced pure-jet aircraft to the nation's civil airports. While the noise emitted from jet aircraft, measured in decibels, is not necessarily louder, it is of a higher …

Put Me In, Coach: Constitutional Concerns Of Judicial Activism And Legislating From The Bench, Jacob M. Elliott

Senior Honors Theses

Unrestrained judicial activism and legislating from the bench at the Supreme Court level place federalism and freedom in jeopardy. By ignoring crucial doctrines like jurisdiction, deference, and independence, the Supreme Court has demonstrated a tendency toward reinterpreting existing Constitutional precedent as they see fit, basing judgments on extra-legal influences, and supplanting Constitutional principles with their own personal policy preferences.

Numerous cases demonstrate the looming threat of judicial overreach; these cases are often considered some of the most damaging and injurious decisions in the history of the American federal judiciary. One potential solution is to appoint justices who will operate …

Konstitusionalitas Model Putusan Bawaslu Dalam Penyelesaian Pelanggaran Administratif Pemilu, Muhammad Rifai Yusuf, Syarif Hidayat

Jurnal Hukum & Pembangunan

As one of the institutions that carries out quasi-judicial functions in the field of general elections, Bawaslu could issue a decision through an adjudication process. In 2017, Bawaslu was criticized for its several decisions in the Sipol case held by the KPU for the registration of participants in the 2019 general elections, mainly because it was considered that Bawaslu equated its position with the Supreme Court by assessing that Sipol in the KPU Regulation was not in line with the Election Law. In 2024, decisions on election administrative violations appear to be softer or seem to avoid the same potential …

Orientasi Rigid Dan Moderat Dalam Penafsiran Original Intent Dan Praktiknya Di Indonesia, Muhammad Alwi Khoiri Ramdani, Susi Dwi Harijanto, Lailani Sungkar

Jurnal Hukum & Pembangunan

Metode original intent lazimnya menghasilkan penafsiran yang bersifat rigid sesuai niat perumusnya. Selama konstitusi tidak diubah, maka tafsiran original intent pun tidak berubah. Namun penggunaan metode penafsiran original intent di Indonesia dapat menghasilkan pemaknaan yang berbeda/berubah meskipun ketentuan konstitusi dan perumusnya tidak berganti. Hal ini terjadi karena terdapat perkembangan pemikiran dalam penerapan metode penafsiran original intent. Penelitian ini membahas mengenai perkembangan pemikiran tersebut dan menganalisa pola penerapan metode original intent dalam penafsiran konstitusi yang dilakukan oleh Mahkamah Konstitusi di Indonesia. Ini merupakan penelitian doktriner dengan pendekatan konsep dan kasus. Hasil penelitian menunjukkan bahwa terdapat perkembangan pemikiran dalam penerapan metode penafsiran …

Quo Vadis Hak Atas Kesehatan Reproduksi: Analisis Rekonstruksi Pengaturan Aborsi Di Indonesia (Perbandingan Hukum Indonesia Dengan Perancis), Dian Kencana Putri, Erna Dyah Kusumawati

Jurnal Hukum & Pembangunan

Pembatasan akses aborsi di Indonesia menyebabkan banyak perempuan dengan kehamilan tidak diinginkan terpaksa berhadapan dengan hukum. Pembatasan aborsi yang mengakibatkan kriminalisasi ini dapat menyebabkan dilema moral bagi banyak perempuan yang mengalami kehamilan tidak diinginkan. Padahal aborsi berpotensi terjadi pada setiap perempuan berusia produktif di Indonesia. Aborsi di Indonesia merupakan tindakan ilegal dan aborsi hanya dapat dilakukan dalam dua kondisi saja, yakni kedaruratan medis dan kehamilan yang disebabkan perkosaan. Artikel ini menganalisa bagaimana sebenarnya substansi aborsi dapat dimasukkan pada kategori hak kesehatan reproduksi perempuan dan mengapa negara Indonesia perlu mengubah kebijakan dan hukum mengenai aborsi. Untuk melihat seberapa pentingnya negara harus …

Rekontruksi Sistem Pertanggungjawaban Pidana Korporasi Atas Kejahatan Terhadap Lingkungan Hidup Perspektif Hukum Progresif, Mochammad Rafi Pravifjayanto

Jurnal Hukum & Pembangunan

The environment as a place for humans to live certainly needs to be preserved and protected for its existence. In the context of statehood, the Indonesian Constitution guarantees the constitutional right of citizens to a clean environment. Thus, regulations as the face of the Indonesian constitution must not contradict the constitution. Juridically, Indonesia regulates life protection in Law Number 32 of 2009 concerning the Protection of Environmental Management. However, in its implementation, there are many violations of environmental management which in fact are carried out by corporations to obtain economic benefits. This study aims to analyze the corporate criminal responsibility …

Evaluasi Implementasi Putusan Mahkamah Konstitusi Terhadap Desain Surat Suara Calon Tunggal Dalam Pilkada, Enika Maya Oktavia, Rizki Maulana Syafei, Tsalis Khoirul Fatna

Jurnal Hukum & Pembangunan

The phenomenon of single candidates in regional elections in Indonesia has created a dilemma in applying democratic principles, especially regarding ballot design that often confuses voters. The Constitutional Court’s Decision Number 100/PUU-XIII/2015 mandated a plebiscite design with “agree” or “disagree” options for single candidates. However, in practice, this design has been distorted with the presence of a blank box without adequate explanation. This study aims to evaluate the extent to which the discrepancy between the Constitutional Court's decision and actual ballot design practices affects voter understanding and the quality of democracy. This study employs a normative juridical method with a …

Some Issues In Armed Conflict And Human Rights: Issues Toward Human Rights And Applicable Law In The Battlefield, Hiroshi Saito

Japanese Society and Culture

In recent years, Japan’s legal system regarding defense has improved, but little research has been conducted on what would happen if Japanese territory became a battlefield. Due to the Japan–US Security Treaty and the Japan–US Status of Forces Agreement, Japanese territory could technically become a space for armed conflict in the wake of US military action. If this happened, various legal issues would arise, but under the Japanese Constitution and domestic laws, which are primarily concerned with the protection of human rights, there would be a dual application of international humanitarian law and domestic laws including the Constitution. An important …

The Regulatory Triad: Reimagining Environmental Law In The Post-Chevron Era, Shai Stern, Itay Biton

Villanova Environmental Law Journal (1991 - )

No abstract provided.

Get Your Act Together: The Alternative Fines Act In Federal Prosecutions Of Corporate Environmental Crimes, Josiah B. Harmar

Villanova Environmental Law Journal (1991 - )

No abstract provided.

Quo Vadis Desain Pengamanan Hakim Dari Perbuatan Merendahkan Kehormatan Dan Keluhuran Martabat Hakim (Pmkh) Di Indonesia, Zainatul Ilmiyah

Jurnal Hukum & Pembangunan

Judges, as the main judicial actors in law enforcement, have an independent nature, both in terms of institutions and in terms of determining their decisions. However, in exercising their authority, judges are often faced with the risk of injury, both physical and psychological, by the public, who are not satisfied with the decisions made by the judges. With an empirical legal research method and using a conceptual approach, statute approach, and comparative approach, this study aims to find the best form in the design of an institutional model for judge and court security units. In this study, it was found …

Sostenibilidad Ambiental En Comunidades Mayas: Riesgos Y Desafíos En La Era Del Cambio Climático, Gertrudis Guzmán Noh Dr.

Journal of Maya Heritage

El presente artículo analiza las dinámicas de sostenibilidad ambiental en comunidades mayas del estado de Yucatán, México, enfocándose en los riesgos ambientales y las respuestas adaptativas desarrolladas frente al cambio climático. El trabajo se desarrolló en tres comunidades: Yaxunah, caracterizada por la producción artesanal y la sobreexplotación del árbol de Chaká (Bursera simaruba); Ixil, que enfrenta disputas territoriales e inundaciones recurrentes; y Sotuta, afectada por la contaminación acuífera derivada de una granja porcina en zonas aledañas. Metodológicamente, se implementó un enfoque de investigación acción participativa que integró diálogo de saberes, matrices de análisis de riesgo y estrategias de intervención comunitaria. …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Re-Imagining Tomorrow: A Technology, Innovation Law, And Ethics Symposium On Addictive Technology And Children, Margaret Chon

Seattle University Law Review

In this Foreword, Professor Margaret Chon introduces Seattle University's Technology, Innovation Law, and Ethics (TILE) program, the 2024 TILE Symposium, and Dr. Gaia Bernstein’s Unwired: Gaining Control Over Addictive Technologies.

Keynote Address: The Movement To Protect Kids From Addictive Technologies, Gaia Bernstein

Seattle University Law Review

In this keynote address, I describe my personal journey starting with a school outreach program I created in 2017 to address technology overuse among kids. While I initially advocated for self-help methods, I grew to recognize that the tech industry bore responsibility. This realization led me to write Unwired: Gaining Control over Addictive Technologies, which focused on collective action to pressure the tech industry to redesign its addictive products.

I then describe the movement to control addictive technologies and protect kids, which has gained momentum since the end of the pandemic. This movement combines grassroots parent activism with legal-political action. …

Moral Panic Or Public Health Crisis? Lessons From Drugs And Gambling For “Addictive” Design, Matthew B. Lawrence, Haomin (Kevin) Yan

Seattle University Law Review

Alcohol, automobiles, guns, lottery, loot boxes, meat, music, opioid painkillers, processed foods, prop bets, slot machines, television, tobacco, violent video games. Over the last century each of these has been subject to concerns—some might even say “moral panics”—from parents and policymakers about avoidable harms to kids and adults. In some cases we look back with the benefit of hindsight and dismiss those concerns as naïve or moralistic. In others we look back at them as justified or as having come too late to check an expanding industry before it did unfathomable harm while growing so powerful that it became all …

Responding To Digital Addiction, Ned Snow

Seattle University Law Review

In Unwired: Gaining Control over Addictive Technologies, Professor Gaia Bernstein calls our attention to the growing problem of digital addiction. Digital addiction may sound like something out of a science-fiction novel or something that does not raise the same sort of real-life practical concerns as are present in a physical health crisis or an economic decline. But as Bernstein presents the evidence, we learn that the consequences of digital addiction can be just as harmful as a serious disease or a financial depression. Cognitive development disorders, anxiety, emotional depression, social isolation, and other mental health ills can be debilitating—as much …

The Ai Doppelgänger Dilemma: Cloned Voices In The Music Industry, Elizabeth Shields

Seattle University Law Review

With the rise of generative artificial intelligence (AI), there has been an influx of “voice clones”—deep-learning algorithms that create synthetic speech to realistically mimic human voices. Celebrities and, in particular, music artists, have been subjected to the proliferation of AI voice clones on social media platforms like TikTok and streaming platforms such as Spotify. Despite music utilizing AI voice clones having amassed much popularity, this technology can be harmful and highly invasive to musicians whose livelihoods often depend on their distinct voices. While legal scholars have attempted to articulate various rights that could protect a person’s voice, individuals are largely …

Let The Sunshine In: Crafting Constitutional Transparency Regulations For Content Moderation, Caitlin Ring Carlson

Seattle University Law Review

In response to public concern about the impact of social media, legislators in some U.S. states have developed laws to regulate the process of content moderation. Many include mandatory transparency and disclosure requirements, some of which courts have already deemed an unconstitutional infringement on social media platforms’ right to free expression. This article explores the parameters for crafting constitutional social media transparency regulations using existing U.S. media policy and insights from recent legal challenges. The resulting analysis identifies content neutral transparency requirements that mandate the disclosure of purely factual, non-controversial information as those most likely to withstand judicial scrutiny. Specifically, …

This Is Not A Game: The Addictive Allure Of Digital Companions, Nizan Geslevich Packin, Karni Chagal-Feferkorn

Seattle University Law Review

Artificial Intelligence (AI) agents have become an inescapable part of modern childhood, reshaping education, leisure activities, entertainment, and social interaction. From AI-powered tutors that adapt to individual learning styles to emotionally responsive chatbots that simulate human companionship, these systems promise unprecedented personalization, cognitive stimulation, and social support. However, these benefits mask significant risks that remain unregulated and inadequately addressed.

Although adults are also susceptible to forming deep emotional bonds with AI companions—often trusting them as if they possessed genuine understanding and empathy—children are particularly vulnerable. Their misplaced trust can more severely distort social development, weaken critical thinking, and foster unhealthy …

Reimagining Cultural Intersections: A Book Review Of Maya Christian Murals Of Early Modern Yucatán, Texas University Press, 2024., Lilia Fernández Souza Phd, Lilia Lucia Lizama Aranda Dr., José Israel Herrera

Journal of Maya Heritage

Colonial mural art in the Yucatán Peninsula represents a cultural intersection where Christian iconography and Maya artistic traditions converged in a complex visual dialogue. Maya Christian Murals of Early Modern Yucatán (Texas University Press, 2024) offers a detailed analysis of these pictorial expressions, exploring how Indigenous artists reinterpreted colonial impositions by preserving ancestral techniques, materials, and symbolism. The book proposes a rereading of the murals in Franciscan convents, highlighting their role not only as tools of evangelization but also as evidence of cultural resistance and adaptation.

This review, titled Reimagining Cultural Intersections: A Book Review of Maya Christian Murals of …