Table of Contents

The Australian Charities and Not-for-Profits Commission: Reform or Un-Reform?

Ian Murray, University of Western Australia - Faculty of Law

The Secret Economy of Charitable Giving

Allison Anna Tait, University of Richmond - School of Law

The Tax Consequences of Catalyzed Fans

Adam Chodorow, Arizona State University (ASU) - Sandra Day O'Connor College of Law


"The Australian Charities and Not-for-Profits Commission: Reform or Un-Reform?" Free Download
(2014) 17 Charity Law and Practice Review 151
UWA Faculty of Law Research Paper

IAN MURRAY, University of Western Australia - Faculty of Law

After more than a decade of reviews and inquiries, in 2012 Australia finally adopted a national regulator for the charity sector, the Australian Charities and Not-for-profits Commission (ACNC). However, the change of federal government in Australia in 2013 has seen a concerted effort from the new Coalition Government to eliminate the regulator, abolish its supporting legislation and to fill the gap in a largely unspecified way, other than through the creation of a Centre for Excellence. This paper builds on the discussion in Fiona Martin’s earlier paper in this volume, by teasing out the Coalition’s plans to replace the ACNC and examining in greater detail the practical problems such an attempt might involve and might generate. It also expands on Martin’s critique of the reasons provided for abolition. Given that much of the transitional cost has already been incurred, the paper ultimately questions why the ACNC should not be left in place to enable the possibility of longer-term benefits in the form of greater inter-jurisdictional regulatory harmonisation.

"The Secret Economy of Charitable Giving" Free Download
Boston University Law Review, Vol. 95, 2015

ALLISON ANNA TAIT, University of Richmond - School of Law

Charitable giving is big business. In 2009, the Internal Revenue Service reported close to 100,000 private foundations, almost double the number from fifteen years earlier. Some of these charitable trusts, like the Gates Foundation, are multi-billion dollar enterprises. Trust instruments and other governing documents set forth the terms that control these gifts. Because charitable trusts can exist in perpetuity, however, changing circumstances sometimes render the terms difficult to fulfill. Courts can apply cy pres, a doctrine that allows for the modification of gift restrictions, but in the past courts have tended to apply cy pres narrowly and privilege donor intent above all other considerations. Recent reforms, however, have moved courts toward a more flexible application of the doctrine. In this Article, I analyze certain high-profile cases that have driven these reforms — including the presumption of general charitable intent, the recognition of “wasteful? as a criterion, and the deployment of deviation — and explain how these reforms represent positive change. Moreover, I provide a theoretical grounding to account for the correctness of these reforms. I argue that charitable giving should be understood as embedded in a nexus of material and social exchanges — part of the “charitable gift economy.? I describe how charitable giving provides a range of benefits to donors, including both tangible tax benefits and intangible benefits such as status, social identity, and “warm glow.? Based on this understanding of the charitable gift economy, courts and charities alike should embrace current reforms and seek to expand them further.

"The Tax Consequences of Catalyzed Fans" Free Download
6 Harvard Journal of Sports Law & Entertainment 187 (2015)

ADAM CHODOROW, Arizona State University (ASU) - Sandra Day O'Connor College of Law

This article, in honor of Dan Markel, explores the tax issues that would arise were fans to band together as a Fan Action Committee (FAC) to offer players additional compensation or a donation to a favored charity as an incentive to sign with the fans’ team, the proposal at the heart of one of Dan’s last articles. Both the direct compensation and charitable models raise questions regarding whether the players and owners have income, the tax consequences for the FAC of both contributions and distributions, and the fans’ ability to deduct contributions to the FAC. Exploring these questions will help pave the way for FACs to move from academic discourse to the real world, offers the opportunity to consider a number of important tax policy issues that have far broader application, and seems like a wonderful way to honor Dan’s memory.


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This eJournal distributes working and accepted paper abstracts in the fields of nonprofit law and policy, philanthropy law and policy and related areas of scholarship. Thus, drafts and articles that concern nonprofit corporations, charities, charitable corporations, charitable organizations, charitable donations, charitable foundations, charitable fundraising, charitable solicitation, charitable trusts, philanthropy, private foundations, nongovernmental organizations, tax-exempt organizations, tax-exempt corporations, private clubs, membership clubs and similar topics are appropriate for this journal.

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Advisory Board

Nonprofit & Philanthropy Law eJournal

John E. Anderson Professor of Tax Law, Associate Dean for Academic Programs, Loyola Law School Los Angeles

Professor of Law, Chicago-Kent College of Law

Albert E. Jenner, Jr. Professor of Law, University of Illinois College of Law

University Professor of Philanthropy and the Law, Director - National Center on Philanthropy and the Law, New York University School of Law

Professor of Law, Stetson University College of Law

Professor of Law and Sociology, Vanderbilt University - Law School

Professor of Law Emeritus, University of California, Hastings College of the Law

Professor of Law, University of Florida - Levin College of Law