Reforming 501(C)(3): Putting The "Charity" Back In The Charitable Deduction,
2010
University of Richmond
Reforming 501(C)(3): Putting The "Charity" Back In The Charitable Deduction, Jennifer Mccrabb Black
Law Student Publications
This paper seeks to lay out a proposal to redefine what it takes to receive tax-deductible donations. Part II of this paper will summarize the current state of the law as it applies to the charitable contribution deduction and the qualification for tax exemption under the Internal Revenue Code. Part III discusses the Charities Act 2006, a recent British act aimed at attempting to redefine charity for England and Wales by requiring organizations to prove that they provide a public benefit before receiving the benefits of being a charity. Part IV proposes additions and changes to the Internal Revenue Code …
Orthodox Jewish Women And Eligibility For The Parsonage Exemption,
2010
Benjamin N. Cardozo School of Law
Orthodox Jewish Women And Eligibility For The Parsonage Exemption, Jacob Lewin
Cardozo Journal of Equal Rights & Social Justice
The note examines the eligibility of Orthodox Jewish women for the parsonage exemption under Section 107 of the Internal Revenue Code, arguing that unordained women can qualify if they hold formal theological degrees, despite lacking formal ordination or certification. It critiques Michael Broyde’s proposal that functional roles alone suffice, asserting that requiring formal licensing or certification prevents abuse of the exemption while ensuring its purpose of supporting religious leadership is maintained.
The Grapes Of Wrathful Heirs: Terminations Of Transfers Of Copyright And "Agreements To The Contrary",
2010
Benjamin N. Cardozo School of Law
The Grapes Of Wrathful Heirs: Terminations Of Transfers Of Copyright And "Agreements To The Contrary", Michael J. Bales
Cardozo Arts & Entertainment Law Journal
No abstract provided.
Responses To Tax Treaty Shopping: A Comparative Evaluation,
2010
Allard School of Law at the University of British Columbia
Responses To Tax Treaty Shopping: A Comparative Evaluation, David G. Duff
All Faculty Publications
Over the last 40 years, the world has experienced exponential growth in international trade and investment, as well as the number of bilateral tax treaties which now number roughly 3,000. As the globalization of economic activity has greatly increased opportunities for tax avoidance and evasion, so also has the expansion of the international tax treaty network increased opportunities for taxpayers to take advantage of domestic tax rules and bilateral tax treaties by arranging their affairs in ways that reduce taxes otherwise owing or eliminate them altogether. Regarding many of these arrangements as abusive treaty shopping, the OECD and several member …
Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment,
2010
University of Miami School of Law
Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment, Stanley I. Langbein
Articles
No abstract provided.
