Sessions Information

  • January 8, 2011
    10:30 am - 12:15 pm
    Session Type: Section Call for Papers
    Session Capacity: N/A
    Hotel: N/A
    Room: Peninsula
    Floor: Twenty-Fifth Floor

    (Papers to be published in Kentucky Law Journal)


    One or more presenters were selected from a call for papers.


    Except with respect to eligibility for exemption from the federal income tax, nonprofit and charity law developments have historically been the province of state law edict. Thus, in the areas of formation and dissolution, fiduciary duty, and charitable solicitation, scholars, courts, law makers and others have looked to the state of domicile or similar basis to determine what law applies.  This state of affairs appears, to some, to be changing.  For example, the Internal Revenue Service, in its role as interpreter of federal tax laws concerning charities, recently issued a new IRS Form 990 which seems to seek information that well exceeds the bounds of what is called for by Congress.  Similarly, though hospitals are facially concerned with federal tax laws solely in order to maintain tax-exempt status, the close scrutiny of Congress in recent years has transformed many non-tax aspects of hospital operations.  These are just a few examples.  The question is: What are, or should be, the limits of federal regulation, through the guise of tax law, of nonprofit and charitable entities? This program will have four scholarsboth junior and seniorpresent their scholarly analysis of various aspects of this very broad topic. An additional senior scholar will offer his comments on each of topics presented, and the audience will be invited to participate in what is expected to be a lively discussion.


    Business Meeting at Program Conclusion.
Session Speakers
University of Kentucky, J. David Rosenberg College of Law

University of Houston Law Center
Speaker from a Call for Papers

Michigan State University College of Law
Speaker from a Call for Papers

Pace University Elisabeth Haub School of Law

American University, Washington College of Law
Speaker from a Call for Papers

University of Utah, S. J. Quinney College of Law

University of Iowa College of Law
Speaker from a Call for Papers

Session Fees
  • 7280 Nonprofit and Philanthropy Law: $0.00