1,720,964 research outputs found
A Rawlsian Critique of the Political Speech Constraints on Charities
Full text linkThis Essay analyzes whether the Rawlsian concept of public reason explains the substantive content of the lobbying limitation and the campaigning ban, and, more broadly, the implications of public reason for tax-exempt charities and their political speech. The question is notwhether public reasons—distinct premises and conclusions forming an argument—justify these provisions of law, but whether the political activity limitations of IRC § 501(c)(3) are properly understood to manifest or implement the ideal of public reason itself. Additionally, if these statutory constraints do not embody the ideal of public reason, do they offend it
When Charitable Gifts Soar Above Twin Towers: A Federal Income Tax Solution to the Problem of Publicly Solicited Surplus Donations Raised for a Designated Charitable Purpose
Full text linkThe Community Income Theory of the Charitable Contributions Deduction
Full text linkThe charitable contributions deduction, a longstanding yet controversial feature of the Internal Revenue Code, has been justified under subsidy theories and tax-base theories. Focusing on the latter, this Article presents and explains a new tax-base theory in support of the charitable contributions deduction-the community income theory. This theory posits that some income, designated as community income, is properly excluded from the personal income tax base because it is more naturally attributed to the community than to the individual members of the community. Adopting the presumption that the community generally should be treated as a tax exempt entity, this Article argues that both the charity income tax exemption and the charitable contributions deduction may be defended on the basis that they reflect the theoretically correct taxation of community income
The Federalization of the Duty of Loyalty Governing Charity Fiduciaries Under United States Tax Law
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Curbing (or not) Foreign Influence on U.S. Politics and Policies Through the Federal Taxation of Charities
Full text linkBook Review: \u3ci\u3eA Tax Giant\u27s View from Atop the Beanstalk\u3c/i\u3e
Full text linkStanley S. Surrey, A Half-Century with the Internal Revenue Code: The Memoirs of Stanley S. Surrey. Edited by Lawrence A. Zelenak & Ajay K. Mehrotra. Durham, N.C.: Carolina Academic Press. 2022. Pp. lvii, 360
The Federalization of Fiduciary Obedience Norms in Tax Laws Governing Charities: An Introduction to State Law Concepts and an Analysis of Their Implications for Federal Tax Law
No full textExplores “obedience” norms under state law and analyzes the degree to which federal tax law does and should embrace various obedience norms. Surveys the basic legal and policy issues under state law, examines how federal tax law should be reformed so as to promote more effectively the elementary obedience norm that does feature prominently in federal tax law-the charity advancement norm. Lays out the basic categories of obedience norms that the law embraces, analyzes the likely purposes of obedience norms and concludes that one purpose is primary, sketches the major features of federal tax law that implement one or more obedience norms, and evaluates the federalization of obedience norms under United States tax laws. Next, identifies various, and often conflicting, assumptions underlying the federal exercise tax system, discusses the federal interest in adopting obedience norms, sets forth recommendations for reforming federal tax law to better advance legitimate federal interests
Is the Ban on Participation in Political Campaigns by Charities Essential to Their Vitality and Democracy? A Reply to Professor Tobin
Full text linkConstitutional Law and Tax Expenditures: A Prelude
Full text link“A little learning is a dang’rous thing,” admonished Pope. Judges who pen legal opinions drawing on tax expenditure theory should heed the neoclassical bard. Armed with the modest yet obligatory exposure to the concept of tax expenditures presented in the basic federal income tax course in law school, many judges indeed possess enough learning to be dangerous. The thesis of this Article is that tax expenditure theory must be applied with a skillful, critical, and cautious appreciation for nuance in constitutional cases. This conclusion holds even under the assumption that tax expenditure budgeting is a useful tool of fiscal analysis. For several reasons, features of tax expenditure analysis apply uneasily in constitutional adjudication
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