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Social and Behavioral Sciences Commons™
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Articles 1 - 5 of 5
Full-Text Articles in Social and Behavioral Sciences
Keep Charitable Oversight In The Irs, Philip Hackney
Keep Charitable Oversight In The Irs, Philip Hackney
Articles
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in charitable solution increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot act …
An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves De Castro, Aiden Carthy, Isobel Oreilly Dr
An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves De Castro, Aiden Carthy, Isobel Oreilly Dr
Articles
Many ethical questions have been raised regarding the use of social media and the internet, mainly related to the protection of young people in the digital environment. In order to critically address the research question "who is responsible for ethically protecting minors in the digital environment?", this paper will review the main literature available to understand the role of parents, the government, and companies in protecting young people within the digital environment. We employed a holistic process that covers a state-of-the-art review and desk research. The article is divided into four sessions; (1) Government Policies from the European Union (EU) …
Profiling Food Festivals By Type, Name And Descriptive Content: A Population Level Study, Muhammet Kesgin, Rajendran S. Murthy, Rick Lagiewski
Profiling Food Festivals By Type, Name And Descriptive Content: A Population Level Study, Muhammet Kesgin, Rajendran S. Murthy, Rick Lagiewski
Articles
Purpose: This research aims to classify and describe food festivals and examine the patterns in food festival naming and festival descriptions in online media. Design: This research represents the first population-level empirical examination of food festivals in the United States using a purpose-built dataset (N=2626). Methodology includes text mining to examine food festival communications. Findings: Food festival size varies across local and regional spheres within the country. Food festivals employ geographical (place-, destination-based) associations in their names. Food festivals’ descriptions and online communications showcase a welcoming environment predominantly emphasizing family-oriented and live entertainment experiences. Food festivals across the country show …
Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney
Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney
Articles
The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It is largely seen as a battle over campaign finance rather than tax enforcement. Two of the nonprofits involved, social welfare organizations and business leagues, are referred to as “dark money” organizations because they allow individuals to influence elections while maintaining donor anonymity. Many in the campaign finance community are concerned that this change means wealthy donors can avoid campaign finance laws and have no reason to fear being discovered. In this Article, I focus on whether …
Book Review: Laugesen & Gauld. Democratic Governance & Health: Hospitals, Politics And Health In New Zealand, Vivienne Byers
Book Review: Laugesen & Gauld. Democratic Governance & Health: Hospitals, Politics And Health In New Zealand, Vivienne Byers
Articles
No abstract provided.