TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Friday, January 14, 2005

Kelley on History of Nonprofit Law

Kelley Ssrn_5 Thomas A. Kelley (North Carolina) has posted Rediscovering Vulgar Charity: A Historical Analysis of America's Tangled Nonprofit Law on SSRN. Here is the abstract:

Charitable organizations in the United States find themselves in a double bind these days. On one hand, our free-market American culture expects them to be entrepreneurial and bottom-line oriented, adopting many of the methods and practices of commercial enterprises. On the other hand, courts and governmental agencies, the IRS in particular, threaten and punish charities when they become too commercial. Charities live in fear of being ensnared by confusing and contradictory legal doctrines such as the operational test, the commerciality doctrine, the unrelated business income tax, and the commensurate in scope doctrine. This paper takes a historical approach to explaining why we find ourselves in this vexing bind, then proposes in broad outline a possible legislative fix.

http://taxprof.typepad.com/taxprof_blog/2005/01/kelley_on_emhis.html

Scholarship | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef00d83542309169e2

Listed below are links to weblogs that reference Kelley on History of Nonprofit Law:

Comments