Tax-Exempt Organizations and Constitutional Law : Nonprofit Law As Shaped by the U. S. Supreme Court.
Title:
Tax-Exempt Organizations and Constitutional Law : Nonprofit Law As Shaped by the U. S. Supreme Court.
Author:
Hopkins, ce R.
ISBN:
9781118420782
Personal Author:
Edition:
1st ed.
Physical Description:
1 online resource (338 pages)
Series:
Wiley Nonprofit Authority Ser. ; v.244
Wiley Nonprofit Authority Ser.
Contents:
Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court -- Contents -- About the Author -- Preface -- Book Citations -- CHAPTER 1: Introduction to the U.S. Constitution and Nonprofit Law -- 1.1 Overview of Relevant Portions of the Constitution -- (a) Relevant Portions of the Original Constitution -- (b) Relevant Portions of Amendments -- 1.2 Role of the Supreme Court and Basic Principles -- (a) Principle of Separation of Powers -- (b) Role of the Judiciary -- (c) Role of the Supreme Court -- (d) Policy of Stare Decisis -- (e) Facial and As Applied Challenges -- (f) Congressional Findings -- g) Severability -- 1.3 Concept of the Nonprofit Organization -- 1.4 Doctrine of Private Inurement -- 1.5 The Supreme Court's Definition of Nonprofit Organization -- 1.6 The Supreme Court's View as to Eligibility for Tax Exemption -- 1.7 The Supreme Court's Rationale for Tax Exemption -- 1.8 Public Policy Doctrine -- (a) Basic Principles -- (b) Race-Based Discrimination -- (c) Gender-Based Discrimination -- (d) Affirmative Action Principles -- 1.9 Freedom of Association Principle -- 1.10 The Commerciality Doctrine -- 1.11 Constitutionality of Lobbying Limitation -- 1.12 Tax Exemption as Government Subsidy -- (a) Religious Organizations Real Estate Tax Exemption Case -- (b) Limitation on Lobbying Case -- (c) Racially Discriminatory School Case -- (d) Commerce Clause Case -- (e) Establishment Clause Standing Case -- (f) Other Litigation as to Subsidy Issue -- (g) Tax Expenditures -- CHAPTER 2: Nonprofit Organizations and the Religion Clauses -- 2.1 Historical Perspective -- 2.2 Overview of Religion Clauses -- 2.3 Free Exercise Clause -- 2.4 Establishment Clause -- 2.5 Establishment Clause Standards -- (a) Lemon Tests -- (b) Endorsement Test.
2.6 Tax Exemption for Religious and Other Organizations -- (a) Tax Exemption in General -- (b) Tax Exemption for Religion -- (c) Mooting of Tax Refund Cases -- 2.7 Government Assistance to Religious Schools -- 2.8 Government Assistance to Other Religious Activities -- 2.9 Establishment Clause and Religious Symbols -- 2.10 Disputes over Church Property -- 2.11 Employment Discrimination Laws and Ministerial Exception -- (a) Basic Principles -- (b) Definition of Minister -- CHAPTER 3: Nonprofit Organizations and the Commerce Clause Generally -- 3.1 Historical Perspective -- 3.2 Dormant Commerce Clause Basic Principles -- 3.3 Facts of Nonprofit Organization Case -- 3.4 Majority Opinion in Nonprofit Organization Case -- (a) Summary of Opinion -- (b) Focus on Charitable Tax Exemptions -- (c) Subsidy Concept Revisited -- 3.5 Dissents -- (a) Second Dissent -- (b) First Dissent -- CHAPTER 4: Health Care Reform Law and the Commerce Clause -- 4.1 Commerce Clause in General -- 4.2 Necessary and Proper Clause -- (a) Basic Principles -- (b) Civil-Commitment Statute Case -- 4.3 Analytical Framework Established by the Court -- (a) Wheat Farmer Case -- (b) Firearms Possession Case -- (c) Gender-Motivated Violence Case -- (d) Marijuana Consumption Case -- (e) Perspective -- 4.4 Overview of Health Reform Law -- 4.5 District Courts, Commerce Clause, and the Individual Mandate -- 4.6 District Courts, Necessary and Proper Clause, and the Individual Mandate -- 4.7 Appellate Courts and the Individual Mandate -- (a) Sixth Circuit Opinion -- (b) Eleventh Circuit Opinion -- (I) MAJORITY HOLDING -- (II) DISSENT -- (c) District of Columbia Circuit Opinion -- (I) MAJORITY HOLDING -- (II) CONCURRING OPINION -- (III) DISSENT -- 4.8 The Supreme Court and the Individual Mandate -- CHAPTER 5: Federal Election Campaign.
5.1 Overview of Federal Election Law -- 5.2 Federal Election Commission -- 5.3 Free Speech Principles Overview -- (a) Free Speech Principles in Political Context -- (b) Unconstitutionality of Preferences -- (c) Free Speech and Corporations -- (d) Contribution and Expenditure Limitations -- 5.4 Political Committees -- 5.5 Limitations on Contributions -- 5.6 Corporate Independent Expenditures -- 5.7 Soft Money Restrictions -- 5.8 Disclosure Requirements -- 5.9 Coordinated Communications and Expenditures -- 5.10 Reporting of Independent Expenditures -- 5.11 Establishment and Maintenance of Segregated Funds -- CHAPTER 6: Constitutional Law as Applied to Nonprofits: The State Action Doctrine -- 6.1 Basic Principles -- 6.2 Discriminatory Restaurant Case -- 6.3 Discriminatory Fraternal Organization Case -- 6.4 Coach Suspension Case -- 6.5 Athletic Association Case -- 6.6 Social and Fraternal Organizations -- 6.7 Other Court Decisions -- 6.8 Statutory Law -- CHAPTER 7: Charitable Fundraising Law -- 7.1 Overview of State Charitable Solicitation Acts -- (a) Definition of Charitable -- (b) Definition of Solicitation -- (c) Definition of Membership -- (d) Other Definitions -- (e) Regulation of Charitable Organizations -- (f) Regulation of Professional Fundraisers -- (g) Regulation of Solicitors -- (h) Regulation of Commercial Co-Venturers -- (i) Solicitation Notice Requirements -- (j) Prohibited Acts -- (k) Contracts -- (l) Availability of Records -- 7.2 Exemptions from Solicitation Acts -- (a) Churches -- (b) Other Religious Organizations -- (c) Educational Institutions -- (d) Libraries -- (e) Museums -- (f) Health Care Institutions -- (g) Other Health Care Provider Organizations -- (h) Membership Organizations -- (i) Small Solicitations -- (j) Named Organizations -- 7.3 States' Police Power.
7.4 Fundraising as Free Speech -- (a) State of Law before 1980 Supreme Court Decision -- (b) Free Speech Principles in Fundraising Context -- (c) 1980 Opinion -- (d) 1984 Opinion -- (e) 1988 Opinion -- (f) Dissents -- (g) State of Law Subsequent to Three Supreme Court Decisions -- (h) Airport Terminal Solicitations -- (i) Door-to-Door Advocacy -- (j) Outer Boundaries of Free Speech Doctrine -- (k) Interplay between Fundraising Regulation and Fraud -- 7.5 Due Process Rights -- 7.6 Equal Protection Rights -- 7.7 Delegation of Legislative Authority -- 7.8 Treatment of Religious Organizations -- 7.9 Other Constitutional Law Issues -- CHAPTER 8: The Court's Influence on Other Nonprofit Law -- 8.1 Judicial Deference and Tax Regulations -- 8.2 Congress's Power to Tax -- 8.3 Association Law -- (a) Line of Business Requirement -- (b) Concept of Line of Business -- (c) Supreme Court Pronouncement -- 8.4 Unrelated Business Law -- (a) Trade or Business Requirement -- (b) Substantially Related Test -- 8.5 Meaning of Gift -- 8.6 Scholarship Law -- (a) Basic Principles -- (b) Supreme Court Gloss on Scholarship Law -- 8.7 Nonprofit Governance -- 8.8 Hate Protests -- 8.9 Gifts of Monuments to Government -- 8.10 Medical Residents and Employment Taxes -- 8.11 Third-Party Litigation -- 8.12 Standing to Sue -- (a) Basic Principles -- (b) Third-Party Litigation Again -- (c) Focus on Tax Credits -- (d) Standing and the Care Act -- (I) STANDING FOUND -- (II) STANDING NOT FOUND -- (e) States and Standing -- 8.13 Anti-Injunction Act -- (a) Basic Principles -- (b) Individual Mandate Context -- About the Companion Website -- Index.
Abstract:
A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations Although the U.S. Constitution does not make any reference to nonprofit organizations-not surprising, since the Constitution is not a framework for the structure of the entirety of U.S. society-the Supreme Court has effusively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational, religious, and healthcare institutions, are directly affected by constitutional law decisions and other pronouncements from the U.S. Supreme Court. Written by one of the country's leading legal authorities on tax-exempt organizations Provides a comprehensive, authoritative examination of constitutional law principles and their implications for tax-exempt organizations Includes coverage of the Supreme Court's perspective on nonprofit organizations and tax exemption, applicability of the Establishment and Free Exercise Clauses to nonprofit religious organizations, the import of Free Speech principles in the charitable fundraising context, the constitutionality of the individual health insurance mandate, and more Other titles by Bruce R. Hopkins: The Law of Tax-Exempt Organizations, Tenth Edition, The Law of Fundraising, Fourth Edition, and The Tax Law of Charitable Giving, Fourth Edition Should religious organizations be exempt from taxation? Should religious groups get tax exemptions not available to other organizations? Are state charitable solicitation acts constitutional? Is the health insurance mandate constitutional? Is the Affordable Care Act subject to legal challenge at this time? How many ways has the Supreme Court shaped nonprofit law? Get answers to these questions and many more from Tax-Exempt Organizations and Constitutional Law.
Local Note:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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