The Power to Destroy
The Power to Destroy

Author: Michael J. Graetz

Publisher: Princeton University Press

Published: 2024-02-13

Total Pages: 368

ISBN-13: 0691225540

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How the antitax fringe went mainstream—and now threatens America’s future The postwar United States enjoyed large, widely distributed economic rewards—and most Americans accepted that taxes were a reasonable price to pay for living in a society of shared prosperity. Then in 1978 California enacted Proposition 13, a property tax cap that Ronald Reagan hailed as a “second American Revolution,” setting off an antitax, antigovernment wave that has transformed American politics and economic policy. In The Power to Destroy, Michael Graetz tells the story of the antitax movement and how it holds America hostage—undermining the nation’s ability to meet basic needs and fix critical problems. In 1819, Chief Justice John Marshall declared that the power to tax entails “the power to destroy.” But The Power to Destroy argues that tax opponents now wield this destructive power. Attacking the IRS, protecting tax loopholes, and pushing tax cuts from Reagan to Donald Trump, the antitax movement is threatening the nation’s social safety net, increasing inequality, ballooning the national debt, and sapping America’s financial strength. The book chronicles how the movement originated as a fringe enterprise promoted by zealous outsiders using false economic claims and thinly veiled racist rhetoric, and how—abetted by conservative media and Grover Norquist’s “taxpayer protection pledge"—it evolved into a mainstream political force. The important story of how the antitax movement came to dominate and distort politics, and how it impedes rational budgeting, equality, and opportunities, The Power to Destroy is essential reading for understanding American life today.

Law and Religion
Law and Religion

Author: Leslie C. Griffin

Publisher: Aspen Publishing

Published: 2010-03-10

Total Pages: 620

ISBN-13: 145483174X

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Designed to be used either as a primary text or with any Law and Religion or First Amendment text, Law and Religion: Cases in Context presents descriptions and discussions of the landmark cases in law and religion and the First Amendment. Cases are selected from the leading religion and First Amendment casebooks, and the authors provide insights into the significance of each while revealing its context and, for many, details about what happened after the case was concluded. This unique text will intrigue students and engage their interest with: - Accessible prose and interesting illustrations; - Cases that involve issues that continue to confound the courts: creation science and evolution; public religious symbols like the cross and the crèche; private religious clothing like the yarmulke and the khimar; tax policy and religion; - Engaging characters, such as: Guy Ballard, who told customers that he was chosen by Saint Germain as a divine messenger and possessed supernatural healing powers that they could purchase; Officer and Doctor Simcha Goldman, who wore a yarmulke to the psychology clinic until an irritated military attorney complained to Goldman's superiors that the yarmulke was not permitted under Air Force regulations; Kimberlie Webb, a Philadelphia police officer who lost her efforts to wear a headscarf while in uniform and on duty; Ronald Rosenberger, who successfully challenged the University of Virginia's denial of funding to his evangelical publication, Wide Awake; - Insights from leading law and religion scholars of diverse professional, religious, geographical, and institutional backgrounds. In her role as editor, Leslie C. Griffin, who holds a Ph.D. in Religious Studies from Yale University as well as a J.D. from Stanford Law School, has brought together an impressive group of contributors to create Law and Religion: Cases in Context.

The Law of Tax-Exempt Organizations
The Law of Tax-Exempt Organizations

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2011-03-01

Total Pages: 1096

ISBN-13: 1118015614

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Praise for the law of tax-exempt organizations "Mr. Hopkins—just wanted to let you know how much I am getting from The Law of Tax-Exempt Organizations. It is exceptionally clear, well organized, and well written. It has been a huge help to both my clients and me and allows me to feel confident in my advisory work in this area. Thank you for your efforts!"—Matthew Leader, Marcus Attorneys, Brooklyn, New York A comprehensive guide to the law of tax-exempt organizations—written by Bruce R. Hopkins, the most respected name in the field No doubt you know tax-exempt organizations are subject to a complex set of statutes and regulations that are as diverse as the organizations that are covered. As a lawyer, manager, accountant, director, officer, or executive for a nonprofit, you face special rules governing everything from how your organization must be organized to methods of measuring unrelated business income. The last decade alone bears witness to an immense and unprecedented augmentation of the federal tax (and other) law of tax-exempt organizations. You need an easy-to-use reference—written in plain English—to help you understand the issues at hand and make informed decisions. You need The Law of Tax-Exempt Organizations, Tenth Edition. Written by Bruce R. Hopkins, one of the country's leading legal authorities on tax-exempt organizations, this resource will allow you—whether you are a newcomer to the field or a seasoned practitioner—to learn particular aspects of the subject matter or get a quick refresher regarding specific rules of interest. Take a look inside the Tenth Edition for new coverage on: Katrina Emergency Tax Relief Act of 2005 Tax Technical Corrections Act of 2007 Patient Protection and Affordable Care Act Health Care and Education Reconciliation Act of 2010 New Treasury Department regulations New Internal Revenue Service revenue rulings and revenue procedures Countless opinions from various federal courts IRS "private" determinations—private letter rulings, technical advice memoranda, and chief counsel advice memoranda With detailed documentation and citations on Internal Revenue Code citations, references to regulations, IRS rulings, court opinions, tax law literature, current articles, tax law review notes, tables of cases, and tables of IRS rulings, this publication is supplemented annually with significant updates on the latest developments in: Nonprofit governance Nonprofit regional healthcare cooperatives New rules for donor-advised funds New rules for supporting organizations Expanded discussion of private benefit doctrine (to reflect recent IRS ruling activity) Updates on unrelated business activities Integration of new Treasury Department regulations As an extra celebratory bonus, when you purchase the print version of this Tenth Edition, you will also receive a free ebook download of The Law of Tax-Exempt Organizations, Tenth Edition. For details, see the inside back cover of this book. With everything you need in one volume, this must-own guide for nonprofit executives, officers, directors, lawyers, accountants, and consultants is the resource you will turn to time and again for the reliable advice you need to complicated tax law issues.