Saturday, March 19, 2011
Margaret A. Weirich (J.D. 2010, Iowa) has published Hijacking the Charitable System: An Examination of Tax-Exempt Status for Charities that Support Israeli Settlements
, 14 J. Gender Race & Just. 327 (2010). Here is part of the Introduction:
This Note will argue that domestic policy, coupled with strong international law principles, justifies the revocation of tax-exempt status from charities that are supporting settlements. The purpose of tax-exempt status is to encourage individuals and groups to provide aid for educational, charitable, and other purposes that help to alleviate the government's burden. Furthermore, this Note will argue that supporting activities that violate international law and widely recognized public policy does not fall under the intentions of the U.S. Tax Code. Charities that promote activities that are illegal under international customary law, U.S. ratified treaties, and public policy should not be rewarded by the U.S. government with tax-exempt status.
The Background section will briefly focus on the history of the Arab-Israeli conflict and the settlement issue. The Background section will also feature a summary of many of the aspects of international and U.S. domestic law that will be considered in this Note. The Analysis section will focus first on the legal issues surrounding settlements, then the connection between U.S. charities and settlements, and lastly the issue of tax-exempt status for charities that donate to settlements under the U.S. Tax Code. Finally, the Conclusion will summarize the findings of the Analysis section.