Nonprofit Organizations Law Commons^™

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

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

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 …

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

Freedom In Serving Others: Arguments And Sources For Religious Institutional Freedom, Thomas C. Berg

University of St. Thomas Law Journal

No abstract provided.

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.

Public Good Through Charter Schools?, Philip Hackney

Articles

Should nonprofit charter schools be considered “charitable” under § 501(c)(3) of the Internal Revenue Code and be entitled to the benefits that go with that designation (income tax exemption, charitable contribution deduction, etc.)? Current tax law treats them as such; the question is whether there is a good rationale for this treatment. In addition to efficiency and equity, I consider political justice as a value in evaluating tax policy. By political justice, I mean a democratic system that prioritizes the opportunity for more people to have a voice in collective decisions (political voice equality or PVE). Thus, a tax policy …

A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson

Articles

United States tax law provides churches with extra benefits and robust protection from IRS enforcement actions. Churches and religious organizations are automatically exempt from the income tax without needing to apply to be so recognized and without needing to file a tax return. Beyond that, churches are protected from audit by stringent procedures. There are good reasons to consider providing a distance between church and state, including the state tax authority. In many instances, Congress granted churches preferential tax treatment to try to avoid excess entanglement between church and state, though that preferential treatment often just shifts the locus of …

Regulating Charitable Crowdfunding, Lloyd H. Mayer

Indiana Law Journal

Charitable crowdfunding is a global and rapidly growing new method for raising money to benefit charities and individuals in need. While mass fundraising has existed for hundreds of years, crowdfunding is distinguishable from those earlier efforts because of its low cost, speed of implementation, and broad reach. Reflecting these advantages, it now accounts annually for billions of dollars raised from tens of millions of donors through hundreds of internet platforms, including Charidy, Facebook, GoFundMe, and GlobalGiving. Although most charitable crowdfunding campaigns raise only modest amounts, on occasion a campaign attracts tens of millions of dollars in donations. However, charitable crowdfunding …

Pentingnya Perlindungan Terhadap Pengetahuan Tradisional Dan Ekspresi Budaya Dalam Negara Yang Kaya Akan Budaya, Rayes Senoper S Turnip

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract.

Traditional Knowledge and cultural expression are important to protect. Nowadays some cultures were claimed by other country. That means every culture have commercial value. Traditional knowledge is a culture also intellectual property that are communal that inventarised from generation to other generation. Every culture have a different value that comes from the origin of the indigenious people. Indonesia have 1340 ethnic group which are have different culture. Every traditional knowledge and cultural expression are needs to be protect especially the value and indigenious people. The Law No 28/ 2014 regarding copyright protect work belong to unknown creators which is …

America’S Constant Crisis Of Care: The Case For Passing A National Direct Care Ratio For Nursing Homes, Marissa Espinoza

Journal of Law and Policy

For decades, the conditions in America’s nursing homes have been the subject of bombshell media reporting, governmental investigations, and public outrage. Longstanding issues—such as chronic staffing shortages and inadequate infection control measures—were laid bare as the COVID-19 pandemic tore through nursing homes, exposing society’s most vulnerable populations—the elderly and the sick—to appalling living conditions. Amid horrifying media reports documenting life inside nursing homes, and in response to mounting public outrage, legislators sprang into action. The most aggressive policy proposed was a direct care ratio, which caps the profits that nursing home owners can extract from facilities by mandating a minimum …

The Role Of Non-Governmental Organizations (Ngos) In Improving Human Rights In Iraq, Naser A. Yahya

Political Science Department -- Theses, Dissertations, and Student Scholarship

Iraq has had a long history of human rights violations since its inception as a modern state in 1921. This is true especially under the personalistic dictatorship of Saddam Hussein. Under his regime, the Iraqi people suffered a consistent pattern of gross violations of internationally recognized human rights, including political imprisonment, torture, and summary and arbitrary executions. This regime used a variety of mechanisms to squelch political dissent, including house-to-house searches; arbitrary arrests, often in large numbers; surveillance; harassment and questioning of family members; detention of targeted individuals, such as those returning to Iraq pursuant to amnesties, at unknown locations; …