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Nonprofit Organizations Law Commons

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296 full-text articles. Page 1 of 11.

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney 2021 University of Pittsburgh School of Law 81818app手机版下载

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney

Articles

In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political justice ...


Table Of Contents, Seattle University Law Review 2020 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Did The America Invents Act Change University Technology Transfer?, Cynthia L. Dahl 2020 University of Pennsylvania Law School

Did The America Invents Act Change University Technology Transfer?, Cynthia L. Dahl

Faculty Scholarship at Penn Law

University technology transfer offices (TTOs) are the gatekeepers to groundbreaking innovations sparked in research laboratories around the U.S. With a business model reliant on patenting and licensing out for commercialization, TTOs were positioned for upheaval when the America Invents Act (AIA) transformed U.S. patent law in 2011. Now almost ten years later, this article examines the AIA’s actual effects on this patent-centric industry. It focuses on the five key areas of most interest to TTOs: i) first to file priority; ii) broadening of the universe of prior art; iii) carve-out to the prior commercial use defense; iv ...


The Proxy Problem: Using Nonprofits To Solve Misaligned Incentives In The Proxy Voting Process, Leah Duncan 2020 University of Michigan Law School 81818app手机版下载

The Proxy Problem: Using Nonprofits To Solve Misaligned Incentives In The Proxy Voting Process, Leah Duncan

Michigan Business & Entrepreneurial Law Review

81818app手机版下载Proxy advisory firms and their influence on the proxy voting process have recently become the subject of great attention for the Securities and Exchange Commission (“SEC”) among other constituencies. A glance at recent proxy season recaps and reports, many of which devote space to discussing proxy advisory firm recommendations, reveal the significance of this influence on institutional voting. As Sagiv Edelman puts it, “proxy advisory firms exist at the nexus of some of the most high-profile corporate law discussions—most notably, the shareholder voting process, which has recently been the subject of much scholarly and legal debate.” The SEC has ...


Sovereign Debt Crises And Vulture Hedge Funds: Issues And Policy Solutions, Daniel J. Brutti 2020 Boston College Law School

Sovereign Debt Crises And Vulture Hedge Funds: Issues And Policy Solutions, Daniel J. Brutti

Boston College Law Review

Since the 1990s, “vulture” hedge funds have made fabulous returns by pursuing a controversial strategy: buying bonds issued by countries in or near default and then suing those countries for full repayment. Vulture funds’ investments have resulted in chaotic, drawn-out default episodes and an enormous redistribution of wealth from developing countries to billionaire investors. Despite the real benefits vultures provide to the secondary market for sovereign debt, something must be done to dull their talons. Lamentably, however, no viable solution currently exists. This Note argues that a nonprofit fund designed to compete with vultures could at least mitigate harm to ...


The Oregon Stewardship Trust: A New Type Of Purpose Trust That Enables Steward-Ownership Of A Business, Susan N. Gary 2020 University of Oregon 81818app手机版下载

The Oregon Stewardship Trust: A New Type Of Purpose Trust That Enables Steward-Ownership Of A Business, Susan N. Gary

University of Cincinnati Law Review

81818app手机版下载No abstract provided.


Evaluating The Facilitating Attuned Interactions (Fan) Approach: Vicarious Trauma, Professional Burnout, And Reflective Practice, Katherine Hazen, Matthew W. Carlson, Holly Hatton-Bowers, Melanie Fessinger, Jennie Cole-Mossman, Jamie Bahm, Kelli Hauptman J.D., Eve Brank, Linda Gilkerson 2020 University of Nebraska-Lincoln 81818app手机版下载

Evaluating The Facilitating Attuned Interactions (Fan) Approach: Vicarious Trauma, Professional Burnout, And Reflective Practice, Katherine Hazen, Matthew W. Carlson, Holly Hatton-Bowers, Melanie Fessinger, Jennie Cole-Mossman, Jamie Bahm, Kelli Hauptman J.D., Eve Brank, Linda Gilkerson

Faculty Publications of the Center on Children, Families, and the Law

Background: This evaluation examined the use of the Facilitated Attuned Interaction (FAN) approach to reflective practice among child welfare and early childhood professionals working with vulnerable children and families.

Objective: The aims of the current evaluation were to test (a) the role of vicarious trauma in predicting professional burnout, (b) the effect of reflective practice quality in decreasing professional burnout, and (c) the ability of reflective practice quality to lessen the relationship between vicarious trauma and professional burnout.

Participants and Setting: 81818app手机版下载The sample included sixty-three professionals across diverse professions including child welfare social workers, early childhood educators, and child welfare ...


Mandatory, Fast, And Fair: Case Outcomes And Procedural Justice In A Family Drug Court, Melanie Fessinger, Katherine Hazen, Jamie Bahm, Jennie Cole-Mossman, Roger Heideman, Eve Brank 2020 University of Nebraska-Lincoln

Mandatory, Fast, And Fair: Case Outcomes And Procedural Justice In A Family Drug Court, Melanie Fessinger, Katherine Hazen, Jamie Bahm, Jennie Cole-Mossman, Roger Heideman, Eve Brank

Faculty Publications of the Center on Children, Families, and the Law

Objectives: Problem-solving courts are traditionally voluntary in nature to promote procedural justice and to advance therapeutic jurisprudence. The Family Treatment Drug Court (FTDC) in Lancaster County, Nebraska, is a mandatory dependency court for families with allegations of child abuse or neglect related to substance use. We conducted a program evaluation examining parents’ case outcomes and perceptions of procedural justice to examine whether a mandatory problem-solving court could replicate the positive outcomes of problem-solving courts. Methods:81818app手机版下载 We employed a quasi-experimental design that compared FTDC parents to traditional dependency court parents (control parents). We examined court records to gather court orders, compliance ...


Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles 2020 University of Maryland Francis King Carey School of Law

Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles

Maryland Law Review

No abstract provided.


In Times Of Chaos: Creating Blueprints For Law School Responses To Natural Disasters, Jeffrey R. Baker, Christine E. Cerniglia, Davida Finger, Luz E. Herrera, JoNel Newman 2020 Texas A&M University School of Law 81818app手机版下载

In Times Of Chaos: Creating Blueprints For Law School Responses To Natural Disasters, Jeffrey R. Baker, Christine E. Cerniglia, Davida Finger, Luz E. Herrera, Jonel Newman

Faculty Scholarship

81818app手机版下载A recent onslaught of domestic natural disasters created acute, critical needs for legal services for people displaced and harmed by storms and fires. In 2017, Hurricanes Harvey, Irma, Maria and Michael struck much of Texas, Florida, and Puerto Rico, displacing millions from their homes. Wildfires burned throughout California and tested the capacity of pro bono and legal aid systems across the state. In 2018, Hurricane Florence flooded North Carolina, and Hurricane Michael devastated the Florida Panhandle. California again suffered wildfires, the largest and most devastating in recorded history. Natural disasters are both more common and more destructive, the “new abnormal ...


The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney 2020 University of Pittsburgh School of Law 81818app手机版下载

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

Articles

81818app手机版下载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 ...


Unregulated Charity, Eric Franklin Amarante 2019 University of Washington School of Law

Unregulated Charity, Eric Franklin Amarante

Washington Law Review

The vast majority of charities in the United States operate in a regulatory blind spot: they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to essentially ignore any charity that claims it will realize less than $50,000 in annual gross receipts. From a practical perspective, the IRS’s decision makes sense. To the extent smaller charities are less likely to cause harm, it is reasonable (perhaps even preferable) to subject them to less scrutiny. This type of prioritization, known as risk-based ...


Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars 2019 Brigham Young University Law School 81818app手机版下载

Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars

Brigham Young University Education and Law Journal

No abstract provided.


Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy 2019 Boston College Law School

Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy

Paul R. Tremblay

This essay represents one of several Case Studies published as the Movement Lawyering Roundtable Symposium by Hofstra Law Review. The Case Studies were developed within a roundtable of movement lawyers, community organizers, and legal ethics experts convened in March, 2018 by the Monroe H. Freedman Institute for the Study of Legal Ethics at Hofstra University’s Maurice A. Deane School of Law. This Case Study addresses the ethical tensions encountered by movement lawyers and community organizers engaged in public interest litigation. The Study consists of three topics, with resulting ethics analyses of the issues that arise in the differing settings ...


The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer 2019 University of Washington School of Law 81818app手机版下载

The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer

Washington Law Review

For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness ...


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law 81818app手机版下载

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge 2019 Texas A&M University School of Law

Choice Of Entity Considerations For Charitable Organizations, Terri Lynn Helge

Terri L. Helge

This article discusses choice of entity issues related to the formation, operation and governance of nonprofit organizations, highlighting the distinctions between charitable organizations formed as charitable trusts and charitable organizations formed as nonprofit corporations. In determining the legal structure for a new nonprofit entity, considerations that need to be taken into account include: (1) ease/speed of formation; (2) limitation of liability for members and directors; (3) financial resources; (4) type and scale of activities to be conducted; (5) governance requirements; (6) capacity to own property and contract; (6) capacity to sue and be sued; (7) liabilities to third parties ...


The Taxation Of Cause-Related Marketing, Terri Lynn Helge 2019 Texas A&M University School of Law 81818app手机版下载

The Taxation Of Cause-Related Marketing, Terri Lynn Helge

Terri L. Helge

With the economy in turmoil, charitable organizations are looking to nontraditional sources of financing to supplement contributions and fee-based revenues. One potentially lucrative source of revenue stems from cause-related marketing. Cause-related marketing is the public association of a for-profit company with a charitable organization to promote the company's product or service in order to raise money for the charitable organization. Introduced almost twenty-five years ago, cause-related marketing has now become a $1 billion a year industry. Cause-related marketing has evolved beyond mere use of a charitable organization's name to an apparent union for the purpose of promoting products ...


Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg 2019 Texas A&M University School of Law

Nonprofit Executive Compensation, Terri Lynn Helge, David M. Rosenberg

Terri L. Helge

81818app手机版下载Excessive compensation paid to nonprofit executives and board members is one of the key issues concerning charitable organizations that garner the attention of the general public and Congress. Charitable organizations may pay reasonable compensation to their directors, executive officers and employees for their services without violating applicable federal tax law or state law. The determination of reasonable compensation depends on several factors – the budget of the organization being the most significant factor. Other factors include the number of employees of the organization, the particular sector of the charitable community served by the organization, the geographic location of the organization, the ...


Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge 2019 Texas A&M University School of Law

Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge

Terri L. Helge

Recently, public confidence in the charitable sector has eroded due to a barrage of media reports on scandals and abuses. The principal parties charged with regulation of the charitable sector, the Internal Revenue Service and state attorneys general, are saddled with bureaucratic constraints that make it difficult to enforce the laws governing the fiduciary responsibilities of charity managers. Substantial reform in the regulation of charitable organizations is necessary to curb the reported abuses that have undermined confidence in the charitable sector.

Some advocate expanding private regulation of the charitable sector to improve enforcement of the fiduciary responsibilities of charitable managers ...