Administering the tax system we have
KE Hickman - Duke LJ, 2013 - HeinOnline
Traditional perceptions of tax exceptionalism from administrativelaw doctrines and
requirements have been predicated at least in part on the importance of the tax code's …
requirements have been predicated at least in part on the importance of the tax code's …
Punctilios and Nonprofit Corporate Governance-A Comprehensive Look at Nonprofit Directors' Fiduciary Duties
TL Hazen, LL Hazen - U. Pa. J. Bus. L., 2011 - HeinOnline
Nonprofit organizations generally have a governing board. Members of those governing
boards are regarded as fiduciaries. However, this just begins the analysis. As Justice Felix …
boards are regarded as fiduciaries. However, this just begins the analysis. As Justice Felix …
Charity Law's Essentials
DB Reiser - Notre Dame L. Rev., 2011 - HeinOnline
The boundary between charity and business has become a moving target. Google located
its philanthropic efforts within its for-profit company, rather than in a traditional nonprofit …
its philanthropic efforts within its for-profit company, rather than in a traditional nonprofit …
" I'd Gladly Pay You Tuesday for a [Tax Deduction] Today": Donor-Advised Funds and the Deferral of Charity
SD Brunson - Wake Forest L. Rev., 2020 - HeinOnline
The initial public offering of GoPro made founder and chief executive officer Nicholas
Woodman wealthy: after the company went public, his net worth was about $3 billion. 1 In …
Woodman wealthy: after the company went public, his net worth was about $3 billion. 1 In …
Nongovernmental organizations and the forces against them: Lessons of the anti-NGO movement
GW Jenkins - Brook. J. Int'l L., 2011 - HeinOnline
NONGOVERNMENTAL ORGANIZATIONS AND THE FORCES AGAINST THEM: LESSONS
OF THE ANTI-NGO MOVEMENT Page 1 NONGOVERNMENTAL ORGANIZATIONS AND …
OF THE ANTI-NGO MOVEMENT Page 1 NONGOVERNMENTAL ORGANIZATIONS AND …
Duties of Nonprofit Corporate Directors-Emphasizing Oversight Responsibilities
TL Hazen, LL Hazen - NCL Rev., 2011 - HeinOnline
There is scant literature on nonprofit directors' duties under North Carolina law. Nationally,
there has been a rethinking of nonprofit best practices in the wake of corporate governance …
there has been a rethinking of nonprofit best practices in the wake of corporate governance …
Show me the money: addressing the oversight gap in private foundation donations to donor-advised funds
K Gibbons - Minn. L. Rev., 2021 - HeinOnline
* Lead Articles Editor, Minnesota Law Review, Vol. 106; JD Candidate 2022, University of
Minnesota Law School. I am very grateful to Professor Kristin Hickman and Claire Topp for …
Minnesota Law School. I am very grateful to Professor Kristin Hickman and Claire Topp for …
Are gray skies clearing up: Shedding light on nonprofit governance in the wake of revamped IRS Form 990
JC Hilton - NCL Rev., 2016 - HeinOnline
A 1970s study'examined the crime rates of two virtually indistinguishable Texas
neighborhoods. 2 The control neighborhood saw a five percent increase in crime, while the …
neighborhoods. 2 The control neighborhood saw a five percent increase in crime, while the …
High-Stakes Word Search: Ensuring Fair and Effective IRS Centralization in Tax Exemption
HC DeJean - La. L. Rev., 2014 - HeinOnline
On May 10, 2013, Lois Lerner, then director of the Internal Revenue Service (IRS) Exempt
Organizations unit, gave a speech revealing that the IRS had recently decided to review …
Organizations unit, gave a speech revealing that the IRS had recently decided to review …
Choking Out Local Community Service Organizations: Rising Federal Tax Regulation and Its Impact on Small Nonprofit Entities
NS Dandridge - Ky. LJ, 2010 - HeinOnline
S MALL community nonprofit and charitable organizations are a vital component of
American life and culture. These organizations encourage community collaboration and are …
American life and culture. These organizations encourage community collaboration and are …