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The Lingering Demise of Tax Exempt Mutual and Captive Insurance Companies
Get PDFPrior to the enactment of IRC §501(m), the issue of whether a group self-insurance pool was tax exempt generally depended upon an analysis of the substantial purpose requirement contained in Treasury Regulation §1.501(c)(3)-1(c)(1) which denies tax exempt status to an entity or organization if more than an insubstantial part of its activities is not in furtherance of an exempt purpose. In addition, Treas. Reg. §1.501(c)(3)-1(e)(1) allows an entity to operate a trade or business as a substantial part of its activities but only if the operation of such trade or business is in furtherance of the organization\u27s exempt purpose.... Thus, the analysis turned upon whether the selling of insurance constituted an activity which furthered an exempt purpose. Two cases indicate that the provision of insurance in return for a premium is generally viewed as an activity which does not further an exempt purpose. In American Association of Christian School Voluntary Employees Beneficiary Association Welfare Plan Trust v. United States, 850 F.2d 1510 (11th Cir. 1988), the 11th Circuit held that a trust conducted a substantial nonexempt activity by providing insurance to employees of its tax exempt members in exchange for premium payments. The 10th Circuit came to a similar conclusion in Mutual Aid Association v. United States, 759 F.2d 792 (10th Cir. 1985), where an unincorporated insurance association sold insurance to its tax exempt members. In both cases, the provision of insurance exclusively to other tax exempt organizations did not change what the courts essentially viewed as commercial activities. Instead, the courts looked to the manner in which the entity or organization sold its insurance, focusing on the similarities with commercial insurance companies
The Top Fives: An Internet Pathfinder for Law Librarians
Get PDFMany law librarians are currently beginning to explore the Internet as a source of legal information. One of the most frequently asked questions after one gets an Interet connection is Where do I go from here? The following pathfinder is a list of what I consider to be the most important resources which will lead the legal researcher to the widest possible amount of legal information on the Internet. This list is purely subjective, and certainly not complete. I tried to stick to the \u27top five\u27 format as much as possible, but every so often I couldn\u27t help myself from cheating a bit. Information about Internet tools and commands mentioned in this handout can be found in the sources listed under Five Best Guides, and Five Best Online Guides. Please note that due to the ever changing nature of the Internet, the access instructions could change at any time
Sovereign Immunity and Citizen Enforcement of Federal Environmental Laws: A Proposal for a New Synthesis
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Be Fruitful, and Multiply, and Replenish the Earth, and Subdue It: Third World Population Growth and the Environment
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Abortion Rights in America
Get PDFThe purpose of this Article is to raise the question of whether abortion is an answer to the numerous inequalities that confront many women when there is an unwanted pregnancy, or whether abortion exacerbates the inequalities by encouraging the subordination of women to men. There is the additional question of whether the judicial system is the appropriate forum for deciding the abortion issue-an issue that invokes high emotions and one that is fraught with deeply held and divergent moral convictions. It is my opinion that abortion has provided women with only an illusion of choice rather than meaningful choice because the societal value systems currently in place devalue and oppress women
