Villanova University Charles Widger School of Law
Texas A&M University School of Law
Universitas Gadjah Mada, Indonesia
University of Michigan Law School
Brooklyn Law School
University of Nebraska-Lincoln
Maurice A. Deane School of Law, Hofstra University
University of Oregon
Court Cases Turned Trojan Horse: Examining The Future Of The Endangered Species Act And Environmental Protection After Friends Of Animals V. Haaland,
2023
Villanova University Charles Widger School of Law
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,
2023
Villanova University Charles Widger School of Law
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,
2023
Brooklyn Law School
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,
2023
The Catholic University of America, Columbus School of Law
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,
2023
Catholic University of America (Student)
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,
2023
Saint Louis University School of Law
California Law Changes The Fashion Industry Furever: First Statewide Fur Ban Takes Effect This Year, Mikee Olegario
SLU Law Journal Online
On January 1st 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,
2023
Texas A&M University School of Law (Student)
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,
2023
Benjamin N. Cardozo School of Law
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),
2023
Universitas Gadjah Mada, Indonesia
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 …
Freedom In Serving Others: Arguments And Sources For Religious Institutional Freedom,
2023
University of St. Thomas School of Law
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,
2023
Roger Williams University
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,
2023
DePaul University
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,
2023
DePaul University
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,
2023
DePaul University
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,
2023
DePaul University
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.
A More Capacious Concept Of Church,
2023
University of Pittsburgh School of Law
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 …
Public Good Through Charter Schools?,
2023
University of Pittsburgh School of Law
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 …
Protecting Corporations From Discrimination Under The Convention On The Elimination Of Racial Discrimination,
2022
Brooklyn Law School
Protecting Corporations From Discrimination Under The Convention On The Elimination Of Racial Discrimination, William Thomas Worster
Brooklyn Journal of International Law
This article argues that legal persons derive rights under the Convention on the Elimination of All Forms of Racial Discrimination (CERD) and can enforce those rights by individual or inter-state complaint. It uses the case study of media corporations, following from the recent judgment by the International Court of Justice (ICJ) in the litigation between Qatar and the UAE over the application of CERD to the treatment of the Al Jazeera media corporation. However, the implications of this study apply to all private corporations and non-governmental organizations (NGOs). The CERD protects against certain forms of racial, ethnic and national origin …
Regulating Charitable Crowdfunding,
2022
University of Notre Dame
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,
2022
Universitas Indonesia
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 …
