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Relative International Legal Personality Of Non-State Actors, William Thomas Worster Brooklyn Law School

Relative International Legal Personality Of Non-State Actors, William Thomas Worster

Brooklyn Journal of International Law

Non-state actors are increasingly being considered international legal persons on a case-by-case basis. This articles argues that the common thread in making decisions on whether to treat a non-state actor as an international legal person is one of the function that the actor is playing in relation to other international actors. Gone is the traditional notion that only states are international legal persons, and it is now well accepted that international organizations are also persons. More controversial is the status of self-determination peoples, National Liberation Movements, indigenous peoples, insurgents, belligerents, combatants, private corporations, non-governmental organizations, religious organizations, and individuals. This ...

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Joint Ventures Of Nonprofits And For-Profits, Terri Lynn Helge Texas A&M University School of Law

Joint Ventures Of Nonprofits And For-Profits, Terri Lynn Helge

Faculty Scholarship

This article summarizes special tax considerations that should be taken into account when for-profit parties seek to engage in joint ventures with charitable organizations. In particular, there are two areas of concern unique to charitable organizations with respect to joint ventures with for-profit parties. First, certain rules restrict or prohibit a charitable organization's ability to enter into transactions with insiders. Second, a charitable organizations' participation in a joint venture with a taxable party may cause the charitable organization to incur unrelated business taxable income or lose its tax-exempt status. Underlying both of these areas of concern is the overriding ...

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The New Activist Non-Profits: Four Models Breaking From The Non-Profit Industrial Complex, Michael Haber Maurice A. Deane School of Law, Hofstra University

The New Activist Non-Profits: Four Models Breaking From The Non-Profit Industrial Complex, Michael Haber

University of Miami Law Review

Twenty-first century activists—inspired by recent social movements and criticisms of the “non-profit industrial complex”—have increasingly sought to avoid pursuing their activism through the hierarchical, professionally managed non-profit corporations that have been the norm for social justice organizations since the 1970s. While many of these activist groups have chosen to remain unincorporated, some activists have been experimenting with new, innovative structures for non-profit organizations, structures that aim to better align activists’ organizations with their values. This Article presents four models of activist non-profits: (1) sociocratic non-profits, (2) worker self-directed non-profits, (3) hub-and-spoke counter-institutions, and (4) swarm organizations. It describes ...

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Rejecting Charity: Why The Irs Denies Tax Exemption To 501(C)(3) Applicants, Terri Lynn Helge Texas A&M University School of Law

Rejecting Charity: Why The Irs Denies Tax Exemption To 501(C)(3) Applicants, Terri Lynn Helge

Faculty Scholarship

New charitable organizations generally must file an application for exemption (Form 1023) and await approval from the Internal Revenue Service. Unfortunately, the criteria the Internal Revenue Service uses to evaluate applications has not always been transparent. If an application is approved, the Internal Revenue Service determination letter and the application for exemption are required to be made publicly available and can be requested from the Internal Revenue Service or the organization itself. Prior to 2004, in the case of denials, neither the application nor the Internal Revenue Service’s correspondence setting forth its rationale for the denial were made publicly ...

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Delegation Of Investment Powers By Charitable Trustees, Richard B. Urda Jr. University of Michigan Law School

Delegation Of Investment Powers By Charitable Trustees, Richard B. Urda Jr.

University of Michigan Journal of Law Reform

Over the past few years the activities of philanthropic organizations have been undergoing considerable critical scrutiny. Congressional committees, private commissions, and individuals have extensively analyzed institutionalized charity. An area of particular concern involves problems created by the investment policies of charitable organizations. One investment problem that has not received much attention, however, is the plight of the natural person trustee of a charitable trust who, in general, is legally prohibited from delegating his responsibility for investment of trust funds. Almost one-third of all charitable foundations take the legal form of trusts. Of the foundations organized as charitable trusts, over 60 ...

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Religious Corporations And The Law, Paul G. Kauper, Stephen C. Ellis University of Michigan Law School

Religious Corporations And The Law, Paul G. Kauper, Stephen C. Ellis

Michigan Law Review

This article will attempt to present a picture of the legal status of religious organizations, with particular reference to the enjoyment of the corporate privilege. Necessarily, this will involve at the outset an historical review tracing the development of that status, beginning with the practice of granting special charters to churches and culminating in the now familiar general incorporation statute. Special attention will be paid to distinctive problems that arose in Utah, Pennsylvania, and Virginia concerning corporate status. The historical review is followed by a summary survey of the current state laws relating to the incorporation of churches. The last ...

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The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney University of Pittsburgh School of Law

The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney

Articles

Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today ...

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Monsanto: Creator Of Cancer Liability, DePaul University

Monsanto: Creator Of Cancer Liability

DePaul Business and Commercial Law Journal

No abstract provided.

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Commercializing And Protecting Intellectual Property In An Increasingly Open And Fluid World, Terri Lynn Helge, Deborah L. Lively Texas A&M University School of Law

Commercializing And Protecting Intellectual Property In An Increasingly Open And Fluid World, Terri Lynn Helge, Deborah L. Lively

Faculty Scholarship

For all non-profit organizations, intellectual property is important whether it is intellectual property created by the organization or instead is intellectual property used by the organization in the operation of its business.

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Peacekeeping Operations In West Africa: Mechanisms Of Cooperation Between The United Nations And Ecowas With The Case Studies Concerning The Crises In Liberia And The Gambia, Serigne Cheikh Modou Kara CISSE CUNY City College

Peacekeeping Operations In West Africa: Mechanisms Of Cooperation Between The United Nations And Ecowas With The Case Studies Concerning The Crises In Liberia And The Gambia, Serigne Cheikh Modou Kara Cisse

Dissertations and Theses

The African continent has significantly suffered from a great number of civil wars and armed conflicts since the beginning of the independence era in late 1960s. On May 28, 1975, the creation of a regional The African continent has significantly suffered from a great number of civil wars and armed conflicts since organization in West Africa called the Economic Community of West Africa States (ECOWAS) took place. The intent was to achieve "collective self-sufficiency" for its member states by building a full economic and trading union. In the late 1990s, the maintenance of peace and security in the region was ...

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Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney 2022 University of Pittsburgh School of Law

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the ...

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A Memorial And Remonstrance Against Taxation Of Churches, Reece Barker 2022 Brigham Young University Law School

A Memorial And Remonstrance Against Taxation Of Churches, Reece Barker

BYU Law Review

No abstract provided.

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Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor 2022 Depaul University College of Law

Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor

DePaul Business and Commercial Law Journal

No abstract provided.

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Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit 2022 Drake University Law School

Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit

DePaul Business and Commercial Law Journal

No abstract provided.

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The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor 2022 University of North Dakota School of Law

The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor

DePaul Business and Commercial Law Journal

No abstract provided.

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Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements 2022 University of Calgary

Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements

DePaul Business and Commercial Law Journal

No abstract provided.

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Written Testimony Of Philip Hackney For The Hearing On Donor Disclosure And Campaign Finance Regulations: Reviewing Recent Legal Precedents (Pennsylvania House Of Representatives, State Government Committee, February 7. 2022), Philip Hackney 2022 University of Pittsburgh School of Law

Written Testimony Of Philip Hackney For The Hearing On Donor Disclosure And Campaign Finance Regulations: Reviewing Recent Legal Precedents (Pennsylvania House Of Representatives, State Government Committee, February 7. 2022), Philip Hackney

Testimony

The following is written testimony provided to the Pennsylvania House State Government Committee for a hearing entitled Donor Disclosure and Campaign Finance Regulations: Reviewing Recent Legal Precedents held on February 7, 2022. In 2021, the U.S. Supreme Court in Americans for Prosperity Foundation v. Bonta struck down as facially unconstitutional under the First Amendment a law in California requiring charities soliciting donations in the state of California to disclose substantial donors identified on Schedule B to the IRS Form 990. The Form 990 is the information tax return nonprofits must file annually to maintain their tax-exempt status. Schedule B ...

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Monsanto: Creator Of Cancer Liability, 2022 DePaul University

Monsanto: Creator Of Cancer Liability

DePaul Business and Commercial Law Journal

No abstract provided.

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Impact Of Corporate Response To Controversial Presidential Statements Or Policies, 2022 DePaul University

Impact Of Corporate Response To Controversial Presidential Statements Or Policies

DePaul Business and Commercial Law Journal

No abstract provided.

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The Patient Assistance Problem, Daniel O’Brien Lichtenauer 2021 Brooklyn Law School

The Patient Assistance Problem, Daniel O’Brien Lichtenauer

Journal of Law and Policy

Implemented in January 2006 as a voluntary enrollment supplement to standard Medicare plans, Medicare Part D coverage subsidizes the cost of prescription drugs for participants. However, significant gaps in coverage exist for those suffering from rare diseases that require costly drugs. Pharmaceutical companies seek to remove the powerful market force of patient price sensitivity by directly sponsoring or substantially funding “patient assistance programs” that help cover out-of-pocket costs. While pharmaceutical donors insist that their goal is strictly altruistic, the reality is that many of these programs offer a financial windfall for drug makers because they help funnel patients towards new ...

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Clark Memorandum: Fall 2021, J. Reuben Clark Law School, BYU Law School Alumni Association, J. Reuben Clark Law Society 2021 Brigham Young University Law School

Clark Memorandum: Fall 2021, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum

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Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan 2021 Pepperdine University

Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan

Pepperdine Law Review

The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be ...

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The Challenges Of Nonprofit Governance, Peter Molk, D. Daniel Sokol 2021 University of Florida Levin College of Law

The Challenges Of Nonprofit Governance, Peter Molk, D. Daniel Sokol

Boston College Law Review

The stakes for proper nonprofit governance are extremely high. Over 1.5 million nonprofits are registered with the Internal Revenue Service (IRS), collectively employing twelve million people and accounting for 5.6% of U.S. gross domestic profit. Yet whereas for-profit companies have significant checks on the behavior of boards and management, nonprofit firms lack many of the same types of internal and external governance control mechanisms. COVID-19 is just the latest shock to expose the lack of preparedness and capability of many nonprofit boards in fulfilling their essential governance functions. This Article contributes to the corporate governance literature by ...

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The Role Of Nations-State In Protecting And Supporting Internally Displaced Persons, Daisy Byers 2021 The University of San Francisco

The Role Of Nations-State In Protecting And Supporting Internally Displaced Persons, Daisy Byers

Master's Theses

The rising increase of Internally Displaced Persons (IDPs) has become a global problem. There are over 40 million internally displaced people globally, and 15.9 million are displaced in Africa. These displacements come into place due to war/conflict, corruption, massive human rights violations, natural disasters, urban renewal projects (at the hands of powerful nations such as America, China, France, UK, etc.), and large-scale development projects. According to UNHCR, refugees are people who have international cross-border. In contrast, internally displaced persons must stay within their own country and stay under the protection of their government, even if the government is ...

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The Saddest Show On Earth: The Endangered Species Act As Applied To Captive, Endangered Mammals In People For The Ethical Treatment Of Animals Inc. V. Miami Seaquarium, Anne Ringelestein 2021 Villanova University Charles Widger School of Law

The Saddest Show On Earth: The Endangered Species Act As Applied To Captive, Endangered Mammals In People For The Ethical Treatment Of Animals Inc. V. Miami Seaquarium, Anne Ringelestein

Villanova Environmental Law Journal

No abstract provided.

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The Harmful Prioritization Of “Sex Trafficking” In U.S. Anti-Trafficking Discourse, Spencer Pennybacker 2021 Union College - Schenectady, NY

The Harmful Prioritization Of “Sex Trafficking” In U.S. Anti-Trafficking Discourse, Spencer Pennybacker

Honors Theses

In recent years, the issue of “human trafficking,” or what some have deemed “modern slavery” has become increasingly salient in the United States. No doubt, human trafficking is a major humanitarian crisis, with the International Labor Organization estimating some 5.4 victims caught in trafficking networks for every 1,000 people in the world. And yet, the dominant discourse in the US tends to allude solely to the sex trafficking of women. This sex trafficking hysteria in the United States is the backdrop of my research.

This Senior Thesis examines how anti-trafficking organizations leave out survivors by addressing human trafficking ...

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Preventing Perpetrators Of Sexual Misconduct From Circulation In The International Development And Humanitarian Assistance Sectors, Susan Keller Pascocello 2021 Brigham Young University Law School

Preventing Perpetrators Of Sexual Misconduct From Circulation In The International Development And Humanitarian Assistance Sectors, Susan Keller Pascocello

BYU Law Review

No abstract provided.

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Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin, Richard Schmalbeck 2021 Loyola Law School Los Angeles

Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. Mclaughlin, Richard Schmalbeck

Amici Briefs

The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.

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Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ray D. Madoff, Ellen P. Aprill, Roger Colinvaux, Sean Delaney, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Jill S. Manny, Nancy A. McLaughlin, Richard Shmalbeck 2021 Boston College Law School

Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ray D. Madoff, Ellen P. Aprill, Roger Colinvaux, Sean Delaney, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Jill S. Manny, Nancy A. Mclaughlin, Richard Shmalbeck

Boston College Law School Faculty Papers

The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.

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Rethinking The Role Of Ngos In An Era Of Extreme Wealth Inequality: The Example Of The Bill & Melinda Gates Foundation, John J. Chung 2021 Roger Williams University

Rethinking The Role Of Ngos In An Era Of Extreme Wealth Inequality: The Example Of The Bill & Melinda Gates Foundation, John J. Chung

Roger Williams University Law Review

No abstract provided.

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Popular Institutions

Based on downloads in April 2022

University of Miami Law School

The Peter A. Allard School of Law

Florida International University College of Law

Boston College Law School

Villanova University Charles Widger School of Law

DePaul University

Fordham Law School

University of Nebraska - Lincoln

University of Maryland Francis King Carey School of Law

Popular Authors

Based on downloads in April 2022

Terri Helge Texas A&M University School of Law

Eve Brank University of Nebraska-Lincoln

Katherine Hazen University of Nebraska-Lincoln

Philip Hackney University of Pittsburgh School of Law

Jill Horwitz UCLA School of Law; National Bureau of Economic Research (NBER)

Evelyn Brody Chicago-Kent College of Law

Jamie Bahm University of Nebraska-Lincoln

Serigne Cheikh Modou Kara CISSE CUNY City College

Deborah Lively Thompson and Knight, LLP

Ofer Eldar Duke Law School

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