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Table Of Contents, Seattle University Law Review 2021 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney 2021 University of Pittsburgh School of Law

Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney

Articles

In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political justice ...


Torching Athlete Rights: Examining The Fiduciary Duties Of The United States Olympic And Paralympic Committee Board Of Directors, Anne Hart 2020 Boston College Law School

Torching Athlete Rights: Examining The Fiduciary Duties Of The United States Olympic And Paralympic Committee Board Of Directors, Anne Hart

Boston College Law Review

The United States Olympic and Paralympic Committee (USOPC) is a uniquely situated nonprofit corporation. As a federally incorporated nonprofit corporation, the USOPC’s vast powers derive from an act of Congress. The USOPC possesses exclusive jurisdiction over Olympic and Paralympic representation within the United States, has the sole power to recognize National Governing Bodies (NGBs), which in turn control individual athletes within each sport, and must develop interest within the United States for physical activity. Despite this sweeping scope, there has been to date little accountability for the USOPC board of directors (USOPC Board). Fiduciary duties bind all nonprofit directors ...


Table Of Contents, Seattle University Law Review 2020 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Did The America Invents Act Change University Technology Transfer?, Cynthia L. Dahl 2020 University of Pennsylvania Law School

Did The America Invents Act Change University Technology Transfer?, Cynthia L. Dahl

Faculty Scholarship at Penn Law

University technology transfer offices (TTOs) are the gatekeepers to groundbreaking innovations sparked in research laboratories around the U.S. With a business model reliant on patenting and licensing out for commercialization, TTOs were positioned for upheaval when the America Invents Act (AIA) transformed U.S. patent law in 2011. Now almost ten years later, this article examines the AIA’s actual effects on this patent-centric industry. It focuses on the five key areas of most interest to TTOs: i) first to file priority; ii) broadening of the universe of prior art; iii) carve-out to the prior commercial use defense; iv ...


The Proxy Problem: Using Nonprofits To Solve Misaligned Incentives In The Proxy Voting Process, Leah Duncan 2020 University of Michigan Law School

The Proxy Problem: Using Nonprofits To Solve Misaligned Incentives In The Proxy Voting Process, Leah Duncan

Michigan Business & Entrepreneurial Law Review

Proxy advisory firms and their influence on the proxy voting process have recently become the subject of great attention for the Securities and Exchange Commission (“SEC”) among other constituencies. A glance at recent proxy season recaps and reports, many of which devote space to discussing proxy advisory firm recommendations, reveal the significance of this influence on institutional voting. As Sagiv Edelman puts it, “proxy advisory firms exist at the nexus of some of the most high-profile corporate law discussions—most notably, the shareholder voting process, which has recently been the subject of much scholarly and legal debate.” The SEC has ...


Sovereign Debt Crises And Vulture Hedge Funds: Issues And Policy Solutions, Daniel J. Brutti 2020 Boston College Law School

Sovereign Debt Crises And Vulture Hedge Funds: Issues And Policy Solutions, Daniel J. Brutti

Boston College Law Review

Since the 1990s, “vulture” hedge funds have made fabulous returns by pursuing a controversial strategy: buying bonds issued by countries in or near default and then suing those countries for full repayment. Vulture funds’ investments have resulted in chaotic, drawn-out default episodes and an enormous redistribution of wealth from developing countries to billionaire investors. Despite the real benefits vultures provide to the secondary market for sovereign debt, something must be done to dull their talons. Lamentably, however, no viable solution currently exists. This Note argues that a nonprofit fund designed to compete with vultures could at least mitigate harm to ...


The Oregon Stewardship Trust: A New Type Of Purpose Trust That Enables Steward-Ownership Of A Business, Susan N. Gary 2020 University of Oregon

The Oregon Stewardship Trust: A New Type Of Purpose Trust That Enables Steward-Ownership Of A Business, Susan N. Gary

University of Cincinnati Law Review

No abstract provided.


Evaluating The Facilitating Attuned Interactions (Fan) Approach: Vicarious Trauma, Professional Burnout, And Reflective Practice, Katherine Hazen, Matthew W. Carlson, Holly Hatton-Bowers, Melanie Fessinger, Jennie Cole-Mossman, Jamie Bahm, Kelli Hauptman J.D., Eve Brank, Linda Gilkerson 2020 University of Nebraska-Lincoln

Evaluating The Facilitating Attuned Interactions (Fan) Approach: Vicarious Trauma, Professional Burnout, And Reflective Practice, Katherine Hazen, Matthew W. Carlson, Holly Hatton-Bowers, Melanie Fessinger, Jennie Cole-Mossman, Jamie Bahm, Kelli Hauptman J.D., Eve Brank, Linda Gilkerson

Faculty Publications of the Center on Children, Families, and the Law

Background: This evaluation examined the use of the Facilitated Attuned Interaction (FAN) approach to reflective practice among child welfare and early childhood professionals working with vulnerable children and families.

Objective: The aims of the current evaluation were to test (a) the role of vicarious trauma in predicting professional burnout, (b) the effect of reflective practice quality in decreasing professional burnout, and (c) the ability of reflective practice quality to lessen the relationship between vicarious trauma and professional burnout.

Participants and Setting: The sample included sixty-three professionals across diverse professions including child welfare social workers, early childhood educators, and child welfare ...


The Five Percent Fig Leaf, Ray D. Madoff 2020 Boston College

The Five Percent Fig Leaf, Ray D. Madoff

Boston College Law School Faculty Papers

What do we ask of private foundations? What should we?

The current answer to this first question, provided by Tax Reform Act of 1969, and continuing to this day, is the annual payout requirement which requires private foundations to spend 5% of their assets each year. The purpose of the payout requirement rule was to address the concern that donors to private foundations get significant up-front tax benefits for their creation of a private foundation, but that, absent a payout rule, there could be a near unlimited delay between the time of tax benefits and the time the public benefited ...


Table Of Contents, Seattle University Law Review 2020 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Mandatory, Fast, And Fair: Case Outcomes And Procedural Justice In A Family Drug Court, Melanie Fessinger, Katherine Hazen, Jamie Bahm, Jennie Cole-Mossman, Roger Heideman, Eve Brank 2020 University of Nebraska-Lincoln

Mandatory, Fast, And Fair: Case Outcomes And Procedural Justice In A Family Drug Court, Melanie Fessinger, Katherine Hazen, Jamie Bahm, Jennie Cole-Mossman, Roger Heideman, Eve Brank

Faculty Publications of the Center on Children, Families, and the Law

Objectives: Problem-solving courts are traditionally voluntary in nature to promote procedural justice and to advance therapeutic jurisprudence. The Family Treatment Drug Court (FTDC) in Lancaster County, Nebraska, is a mandatory dependency court for families with allegations of child abuse or neglect related to substance use. We conducted a program evaluation examining parents’ case outcomes and perceptions of procedural justice to examine whether a mandatory problem-solving court could replicate the positive outcomes of problem-solving courts. Methods: We employed a quasi-experimental design that compared FTDC parents to traditional dependency court parents (control parents). We examined court records to gather court orders, compliance ...


In Memory Of Professor James E. Bond, Janet Ainsworth 2020 Seattle University School of Law

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.


Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles 2020 University of Maryland Francis King Carey School of Law

Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles

Maryland Law Review

No abstract provided.


The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney 2020 University of Pittsburgh School of Law

The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney

Articles

Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today ...


In Times Of Chaos: Creating Blueprints For Law School Responses To Natural Disasters, Jeffrey R. Baker, Christine E. Cerniglia, Davida Finger, Luz E. Herrera, JoNel Newman 2020 Texas A&M University School of Law

In Times Of Chaos: Creating Blueprints For Law School Responses To Natural Disasters, Jeffrey R. Baker, Christine E. Cerniglia, Davida Finger, Luz E. Herrera, Jonel Newman

Faculty Scholarship

A recent onslaught of domestic natural disasters created acute, critical needs for legal services for people displaced and harmed by storms and fires. In 2017, Hurricanes Harvey, Irma, Maria and Michael struck much of Texas, Florida, and Puerto Rico, displacing millions from their homes. Wildfires burned throughout California and tested the capacity of pro bono and legal aid systems across the state. In 2018, Hurricane Florence flooded North Carolina, and Hurricane Michael devastated the Florida Panhandle. California again suffered wildfires, the largest and most devastating in recorded history. Natural disasters are both more common and more destructive, the “new abnormal ...


Unregulated Charity, Eric Franklin Amarante 2019 University of Washington School of Law

Unregulated Charity, Eric Franklin Amarante

Washington Law Review

The vast majority of charities in the United States operate in a regulatory blind spot: they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to essentially ignore any charity that claims it will realize less than $50,000 in annual gross receipts. From a practical perspective, the IRS’s decision makes sense. To the extent smaller charities are less likely to cause harm, it is reasonable (perhaps even preferable) to subject them to less scrutiny. This type of prioritization, known as risk-based ...


Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars 2019 Brigham Young University Law School

Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Patrick R. Baker, Paula Hearn Moore, Kaleb Paul Byars

Brigham Young University Education and Law Journal

No abstract provided.


Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy 2019 Boston College Law School

Case Study 3: Movement Lawyers And Community Organizers In Litigation: Issues Of Finances And Collaboration, Paul R. Tremblay, Baher Azmy

Paul R. Tremblay

This essay represents one of several Case Studies published as the Movement Lawyering Roundtable Symposium by Hofstra Law Review. The Case Studies were developed within a roundtable of movement lawyers, community organizers, and legal ethics experts convened in March, 2018 by the Monroe H. Freedman Institute for the Study of Legal Ethics at Hofstra University’s Maurice A. Deane School of Law. This Case Study addresses the ethical tensions encountered by movement lawyers and community organizers engaged in public interest litigation. The Study consists of three topics, with resulting ethics analyses of the issues that arise in the differing settings ...


The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer 2019 University of Washington School of Law

The Promises And Perils Of Using Big Data To Regulate Nonprofits, Lloyd Hitoshi Mayer

Washington Law Review

For the optimist, government use of “Big Data” involves the careful collection of information from numerous sources. The government then engages in expert analysis of those data to reveal previously undiscovered patterns. Discovering patterns revolutionizes the regulation of criminal behavior, education, health care, and many other areas. For the pessimist, government use of Big Data involves the haphazard seizure of information to generate massive databases. Those databases render privacy an illusion and result in arbitrary and discriminatory computer-generated decisions. The reality is, of course, more complicated. On one hand, government use of Big Data may lead to greater efficiency, effectiveness ...


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