Topic
Tax-Exempt Organizations
Posts
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ArticleVol. 103 · Iss. 4
Theories of University Endowment Taxation
University endowment taxation is now one of the most significant issues in U.S. federal tax policy, and it only promises to grow in prominence…
Lauren Libby -
NoteVol. 102 · Iss. 4
Taxing Cultural Endowments
On February 5, 2019, the Museum of Modern Art (MoMA) in New York announced that it had received the largest donation in its ninety-year…
Skyler E. Dykes -
ArticleVol. 87 · Iss. 3
Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice
Distributive justice plays a starring role in many fundamental tax policy debates, from the marginal rate structure to the choice of base to the…
Miranda Perry Fleischer -
ArticleVol. 93 · Iss. 5
Pay It Forward? Law and the Problem of Restricted-Spending Philanthropy
American foundations and other philanthropic giving entities hold about $1 trillion in investment assets, and that figure continues to grow every year. Even as…
Brian Galle -
NoteVol. 92 · Iss. 6
The Evolution of Federal Courts’ Healthcare Antitrust Analysis: Does the PPACA Spell the End to Hospital Mergers?
Traditionally, hospital mergers were seen as a benefit to consumers. That is no longer the case. After years of nonprofit hospitals engaging in price…
Collin Z. Groebe -
NoteVol. 92 · Iss. 4
Knowing an “Educational Institution” When You See One: Applying the Commerciality Approach to Tax Exemptions for Universities Under § 501(C)(3)
Throughout American history, colleges and universities have had a constant presence in the nation. Education has consequently played a paramount role in the growth…
Eric Rubin -
NoteVol. 92 · Iss. 1
A Path to “Inure” Peace: Consolidating the Perplexities of the Private Inurement and Private Benefit Doctrines
The preferential tax treatment of charities is an ancient tradition. This treatment was originally grounded in divine, but also procedural, principles. During antiquity, revenue…
Mark C. Westenberger