Table of Contents

The Taming of the Charitable Shrew: State Roll Back of Charity Tax Concessions

Ian Murray, University of Western Australia - Faculty of Law

Identifying the Institutional Religious Freedom Claimant

Kathryn Chan, University of Victoria - Faculty of Law


NONPROFIT & PHILANTHROPY LAW eJOURNAL

"The Taming of the Charitable Shrew: State Roll Back of Charity Tax Concessions" Free Download
(2016) 27(1) Public Law Review 54
UWA Faculty of Law Research Paper No. 2017-3

IAN MURRAY, University of Western Australia - Faculty of Law
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Charitable status is used as a key vehicle for the delivery of State tax concessions for matters such as transferring property, paying wages to employees and owning land. From a regulatory perspective, the concessions are intended to reward or influence a range of behaviours that might broadly be described as being for the benefit of the public. However, the untamed common law concept of ‚Äúcharity‚Ä? that applies for State taxes has continued to expand, so reducing the behaviour-focusing effect of the concessions. Until recently, the States had done little to address the issue, but that has now changed with a flurry of amendments and proposals across various jurisdictions. This article examines and critiques the reforms and proposals by, first, investigating how the broadening of charitable ends and means acted as an impetus, and secondly, by evaluating the efficiency with which the reforms seek to influence behaviour by restricting ends and means.

"Identifying the Institutional Religious Freedom Claimant" Free Download
95 Cdn Bar Review (Forthcoming)

KATHRYN CHAN, University of Victoria - Faculty of Law
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The 'institutional turn' that religious freedom litigation has taken in Europe and the United States is now discernible in Canada. If this institutional turn continues, the Supreme Court of Canada will soon need to decide whether the "everyone" entitled to freedom of conscience and religion under the Canadian Charter of Rights and Freedoms includes corporations. This paper argues that before we begin extending constitutional rights to corporate vehicles in Canada, we should have a workable account of institutional religious freedom and some sense of the corporate and trust law mechanics through which it will operate.

Recent American scholarship outlines two different accounts of "institutional conscience" that courts have relied upon in extending free exercise rights to non-profit and for-profit institutions. This paper explores each of these accounts through the lens of a particular case study: the ongoing dispute over the accreditation of Trinity Western University's proposed law school. I conclude that the "moral-association theory" provides a stronger basis that the "mission-operation theory" for according constitutional protection to the University's defence of its discriminatory covenant. Whatever theory the courts adopt, however, they must be mindful of the type of evidence required to support an institutional religious freedom claim.

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Nonprofit & Philanthropy Law eJournal

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

EVELYN BRODY
Professor of Law, Chicago-Kent College of Law

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

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

DARRYLL K. JONES
Professor of Law, Stetson University College of Law

BEVERLY I. MORAN
Professor of Law and Sociology, Vanderbilt University - Law School

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

STEVEN J. WILLIS
Professor of Law, University of Florida - Levin College of Law