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“Tipping” to Private Foundation Status
EOTJ-18-05-cover.qxp_Layout 1 8/14/18 9:14 AM Page 1 September/October 2018 “Tipping” to Private Foundation Status Constitutionality of Religion Code Sections Impermissible Private Benefit EOTJcoverads.qxp_Journal covers 8/16/18 11:48 AM Page 2 EOTJ-18-09-01-TOC.qxp_PTS-06-06-000-MH&TOC 8/16/18 11:51 AM Page 1 September/October 2018 Volume 30, No. 2 ARTICLES FROM PUBLIC CHARITY TO PRIVATE FOUNDATION: HOW TO HANDLE THE “TIPPING” PROBLEM 3 CHRISTOPHER M. HAMMOND RELIGIOUS ORGANIZATIONS— CONSTITUTIONALITY OF CODE PROVISIONS 17 BRUCE R. HOPKINS IDENTIFYING AND NAVIGATING IMPERMISSIBLE PRIVATE BENEFIT IN PRACTICE 26 JOHN TYLER, EDWARD DIENER, AND HILLARY BOUNDS TENANT IMPROVEMENT ALLOWANCES PAID TO EXEMPT ORGANIZATIONS 33 RICHARD A. NEWMAN THE DISAPPEARING 60% DEDUCTION— NEW CHARITABLE GIVING LIMITS ARE NOT AS GENEROUS AS THEY APPEAR 36 BRAD BEDINGFIELD AND NANCY DEMPZE THE “SIMPLE” PRIVATE FOUNDATION— CHANGING ONE LIFE AT A TIME 42 JOHN DEDON EOTJ-18-09-01-TOC.qxp_PTS-06-06-000-MH&TOC 8/16/18 11:51 AM Page 2 Editors-in-Chief Editorial Staff Joseph E. Lundy Sharon W. Nokes Managing Editor Schnader Harrison Segal & Lewis The Pew Charitable Trusts Daniel E. Feld, J.D. Philadelphia, PA Washington, DC [email protected] Director, International Board of Advisors Tax & Journals Robert Gallagher, J.D., CPA Ronald Aucutt Barbara L. Kirschten McGuire Woods, LLP Wilmer, Cutler & Pickering Desktop Artist McLean, VA Washington, DC Anthony Kibort Wendell R. Bird James J. Knicely Cover Design Bird & Loechl Knicely & Associates Christiane Bezerra Atlanta, GA Williamsburg, VA VP, Editorial, Milton Cerny Michael S. -
Colour, Screen, Read Only (Unsuitable for Print) (CS, Colour, Screen Compiled 7
DDEETTOOXX Colour, Screen, read only (unsuitable for print) (CS, Colour, Screen Compiled 7. September 2018 DETOX II 07.09.18 a) Table of Contents, in Checksheet order: 1. 68-08-28 DRUGS..........................................................................................................................................1 2. 68-08-29 DRUG DATA..................................................................................................................................3 3. 69-10-17 DRUGS, ASPIRIN AND TRANQUILIZERS....................................................................................5 4. 80-10-11 DRUGS AND THEIR EFFECTS ON AUDITING GAINS................................................................9 5. 78-02-06 THE PURIFICATION RUNDOWN REPLACES THE SWEAT PROGRAM ..................................19 6. 78-02-06 THE PURIFICATION RUNDOWN – ERRATA AND ADDITIONS ...............................................41 7. 80-05-21 PURIFICATION RUNDOWN CASE DATA ..................................................................................45 8. 80-01-03 PURIFICATION RUNDOWN AND ATOMIC WAR.......................................................................65 DETOX III 07.09.18 DETOX IV 07.09.18 b) Table of Contents, in chronological order: 1. 68-08-28 DRUGS..........................................................................................................................................1 2. 68-08-29 DRUG DATA..................................................................................................................................3 -
The Dangerous Discourse of Dianetics: Linguistic Manifestations of Violence Toward Queerness in the Canonical Religious Philosophy of Scientology
Relics, Remnants, and Religion: An Undergraduate Journal in Religious Studies Volume 2 Issue 2 Article 4 5-5-2017 The Dangerous Discourse of Dianetics: Linguistic Manifestations of Violence Toward Queerness in the Canonical Religious Philosophy of Scientology Francesca Retana University of Puget Sound, [email protected] Follow this and additional works at: https://soundideas.pugetsound.edu/relics Recommended Citation Retana, Francesca (2017) "The Dangerous Discourse of Dianetics: Linguistic Manifestations of Violence Toward Queerness in the Canonical Religious Philosophy of Scientology," Relics, Remnants, and Religion: An Undergraduate Journal in Religious Studies: Vol. 2 : Iss. 2 , Article 4. Available at: https://soundideas.pugetsound.edu/relics/vol2/iss2/4 This Article is brought to you for free and open access by the Student Publications at Sound Ideas. It has been accepted for inclusion in Relics, Remnants, and Religion: An Undergraduate Journal in Religious Studies by an authorized editor of Sound Ideas. For more information, please contact [email protected]. Retana: The Dangerous Discourse of Dianetics: Linguistic Manifestations Page 1 of 45 The Dangerous Discourse of Dianetics: Linguistic Manifestations of Violence Toward Queerness in the Canonical Religious Philosophy of Scientology I. Uncovering the Anti-Queer Sentiment in the Dianetic Perspective At present, there is a groundswell of public sensational interest in the subject of Scientology; and, in fact, in the time since I began this research paper, a nine-episode documentary series has premiered and reached finale on A&E titled “Scientology and the Aftermath”— a personal project hosted by sitcom celebrity, ex-Scientologist, and author of Troublemaker: Surviving Hollywood and Scientology, Leah Remini.1 I could not begin to enumerate the myriad exposés/memoirs of ex-Scientologists that have been published in recent years nor could I emphasize enough the rampant conspiracy theories that are at the disposal of any curious mind on what many have termed “the cult” of Scientology. -
Commerce in Religion Bernadette Meyler
Notre Dame Law Review Volume 84 | Issue 2 Article 9 1-1-2009 Commerce in Religion Bernadette Meyler Follow this and additional works at: http://scholarship.law.nd.edu/ndlr Recommended Citation Bernadette Meyler, Commerce in Religion, 84 Notre Dame L. Rev. 887 (2009). Available at: http://scholarship.law.nd.edu/ndlr/vol84/iss2/9 This Article is brought to you for free and open access by NDLScholarship. It has been accepted for inclusion in Notre Dame Law Review by an authorized administrator of NDLScholarship. For more information, please contact [email protected]. COMMERCE IN RELIGION Bernadette Meyler* INTRODUCTION Given the multifarious debates about the definition of religion among philosophers, sociologists, and even adherents of religion,1 it should come as no surprise that secular courts have engaged in advanced acrobatics in the attempt to avoid determining religion's limits and bounds. A central aim of what Kent Greenawalt and others have termed the U.S. Supreme Court's hands-off approach to relig- ious liberty2 is to avert the problems that might arise if nonreligious © 2009 Bernadette Meyler. Individuals and nonprofit institutions may reproduce and distribute copies of this Essay in any format, at or below cost, for educational purposes, so long as each copy identifies the author, provides a citation to the Notre Dame Law Review, and includes this provision and copyright notice. * Associate Professor, Cornell Law School. I am very grateful for the comments of the participants in the American Association of Law Schools' (AALS) 2008 panel on "The Supreme Court's 'Hands-Off" Approach to Religious Liberty" and I benefited greatly from discussions with Doug Kysar and Nelson Tebbe. -
Edge 2012 Believer
RADAR Oxford Brookes University – Research Archive and Digital Asset Repository (RADAR) Edge, P Believer beware: the challenges of commercial religion Edge, P (2012) Believer beware: the challenges of commercial religion. Legal Studies, 2012 doi: 10.1111/j.1748-121X.2012.00252.x This version is available: https://radar.brookes.ac.uk/radar/items/6590f97d-7ced-17b3-ffd0-9b2596d14303/1/ Available in the RADAR: October 2012 Copyright © and Moral Rights are retained by the author(s) and/ or other copyright owners. A copy can be downloaded for personal non-commercial research or study, without prior permission or charge. This item cannot be reproduced or quoted extensively from without first obtaining permission in writing from the copyright holder(s). The content must not be changed in any way or sold commercially in any format or medium without the formal permission of the copyright holders. This document is the preprint version of the journal article. Some differences between the published version and this version may remain and you are advised to consult the published version if you wish to cite from it. go/radar www.brookes.ac.uk/ Directorate of Learning Resources Applied Study of Law and Religion Group . School of Law. Believer beware. The challenges of commercial religion. Professor Peter W Edge, Oxford Brookes University, [email protected] Forthcoming, Legal Studies. For further information: Email the author: [email protected] View his profile: http://www.brookes.ac.uk/profiles/staff/peter_edge Introduction. In this paper I will argue that in a wide range of circumstances religious activity and commercial activity may overlap, leading to what may fairly, albeit novelly, be categorised as commercial religion. -
About L. Ron Hubbard
Chap 11.book Page 1 Friday, September 14, 2001 7:48 PM SCIENTOLOGY Making the World a Better Place Founded and developed by L. Ron Hubbard, Scientology is an applied religious philosophy which offers an exact route through which anyone can regain the truth and simplicity of his spiritual self. Scientology consists of specific axioms that define the underlying causes and principles of existence and a vast area of observations in the humanities, a philosophic body that literally applies to the entirety of life. This broad body of knowledge resulted in two applications of the subject: first, a technology for man to increase his spiritual awareness and attain the freedom sought by many great philosophic teachings; and, second, a great number of fundamental principles men can use to improve their lives. In fact, in this second application, Scientology offers nothing less than practical methods to better every aspect of our existence—means to create new ways of life. And from this comes the subject matter you are about to read. Compiled from the writings of L. Ron Hubbard, the data presented here is but one of the tools which can be found in The Scientology Handbook. A comprehensive guide, the handbook contains numerous applications of Scientology which can be used to improve many other areas of life. In this booklet, the editors have augmented the data with a short introduction, practical exercises and examples of successful application. Courses to increase your understanding and further materials to broaden your knowledge are available at your nearest Scientology church or mission. Listings are available at www.scientology.org. -
Deteriorating Religious Liberties in Europe
105th CONGRESS Printed for the use of the 2nd Session Commission on Security and Cooperation in Europe Deteriorating Religious Liberties in Europe July 30, 1998 Briefing of the Commission on Security and Cooperation in Europe COMMISSION ON SECURITY AND COOPERATION IN EUROPE 234 Ford House Office Building Washington, Dc 20515-6460 (202) 225-1901 [email protected] Http://www.house.gov/csce/ LEGISLATIVE BRANCH COMMISSIONERS HOUSE SENATE CHRISTOPHER H. SMITH, New Jersey (VACANT) Co-Chairman Co-Chairman JOHN EDWARD PORTER, Illinois BEN NIGHTHORSE CAMPBELL, Colorado FRANK R. WOLF, Virginia KAY BAILEY HUTCHISON, Texas MATT SALMON, Arizona SPENCER ABRAHAM, Michigan (VACANT) SAM BROWNBACK, Kansas STENY H. HOYER, Maryland FRANK R. LAUTENBERG, New Jersey EDWARD J. MARKEY, Massachusetts HARRY REID, Nevada BENJAMIN L. CARDIN, Maryland BOB GRAHAM, Florida LOUISE MCINTOSH SLAUGHTER, New York RUSSELL D. FEINGOLD, Wisconsin EXECUTIVE BRANCH COMMISSIONERS (VACANT), Department of State (VACANT), Department of Defense (VACANT), Department of Commerce COMMISSION STAFF DOROTHY DOUGLAS TAFT, Chief of Staff MICHAEL R. HATHAWAY, Deputy Chief of Staff ELIZABETH M. CAMPBELL, Staff Assistant\Systems Administrator MARIA V. COLL, Office Administrator OREST DEYCHAKIWSKY, Staff Advisor JOHN F. FINERTY, Staff Advisor CHADWICK R. GORE, Communications Director, Digest Editor ROBERT HAND, Staff Advisor JANICE HELWIG, Staff Advisor MARLENE KAUFMANN, Counsel for International Trade MICHAEL KOBY, Special Counsel KAREN S. LORD, Counsel for Freedom of Religion RONALD J. MCNAMARA, Staff Advisor MICHAEL J. OCHS, Staff Advisor ERIKA B. SCHLAGER, Counsel for International Law MAUREEN T. WALSH, Counsel ii ABOUT THE ORGANIZATION (OSCE) The Conference on Security and Cooperation in Europe, also known as the Helsinki process, traces its origin to the signing of the Helsinki Final Act in Finland on August 1, 1975, by the leaders of 33 European countries, the United States and Canada. -
Contents Qualifications Division 5
CONTENTS QUALIFICATIONS DIVISION 5 (CORRECTION DIVISION) Part 1 FORM, PURPOSES, IDEAL SCENES, PRODUCTS AND STATISTICS 31 July 1965 Purposes of the Qualifications Division 1 30 Sept. 1965 Statistics for Divisions (excerpt: Qual Division 5) 2 Circa 1965 Qualifications Division 5 Org Board Outline 3 20 Nov. 1965 The Promotional Actions of an Organization (excerpt: Qual Division 5) 4 15 Dec. 1965 Additions to "The Promotional Actions of an Organization" si see—4 2 Nov. 1967 Qualifications Division, Departments of Examinations, Review and Certifications and Awards 5 2 Nov. 1967 Chaplain's Section (excerpt) 7 14 Mar. 1968 Policies Governing the Qualifications Division (reissued 8 May 1968) 86 17 June 1968 ARC Break Registrars and Auditors (corrects 2 Nov. 1967) 7 29 Oct. 1968 Stat for Class VIII C/S Qual 7 29 Mar. 1970 Qual Stats Revised (amends 30 Sept. 1965) (excerpt) 8 3 June 1970 Orders to Divisions for Immediate Compliance (excerpt: Division V) 9 17 June 1970 OIC Change-Cable Change (cancels 29 Mar. 1970, amends 30 Sept. 1965) (excerpt) 10 15 July 1970 Reorganization of the Correction Division 11 8 Aug. 1970 Reorganization of the Correction Division (amends 15 July 1970) 14 22 Sept. 1970 Ideal Scenes and Statistics for Correction Division Five 18 5 Feb. 1971 Org Gross Divisional Statistics Revised (excerpt: Qual Division 5) (amends 30 Sept. 1965, 17 June 1970 & 22 Sept. 1970) 22 7 Feb. 1971 FEBC Org Board Division 5 23 2 Aug. 1971 Additional Qual Stat 28 14 Aug. 1971 Div V Mini Qual Org Board (revised 5 Sept. 1971 & 19 Nov. -
Case 1:15-Cv-00037 Doc #1 Filed 01/14/15 Page 1 of 14 Page ID#1
Case 1:15-cv-00037 Doc #1 Filed 01/14/15 Page 1 of 14 Page ID#1 IN THE UNITED STATES DISTRICTCOURT FOR THE WESTERNDISTRICT OF MICHIGAN SOUTHERN DIVISION Civil Action No. LAUREN PREVEC, an Ohio Citizen; JANNETTE PREVEC, an Ohio Citizen; and FRANK PREVEC, an Ohio Citizen, Plaintiff, V. NARCONON FREEDOM CENTER, INC.; ASSOCIATION FOR BETTER LIVING AND EDUCATION INTERNATIONAL; NARCONON EASTERN UNITED STATES; NARCONON INTERNATIONAL, and DOES 1-100, ROE Corporations I - X, inclusive, Defendants. Jeffrey P. Ray (P31098) Attorneys for Plaintiff JEFFREY P. RAY, P.C. 2500 Lake Lansing Road, Suite A Lansing,MI 48912 (517)372-5700 i eff(%Qtisravlaw,com Plaintiffs Lauren Prevec, Jamiette Prevec, and Frank Prevec("Plaintiffs"),through counsel, JEFFREY P. RAY, P.C., allege the following: I. PARTIES 1. Plaintiffs Lauren Prevec, Jannette Prevec, and Frank Prevecwere, and at all relevant times to this Complaint are residents of Ohio. 1 Case 1:15-cv-00037 Doc #1 Filed 01/14/15 Page 2 of 14 Page ID#2 2. Defendant Narconon Freedom Center, Inc. (hereafter "NFC"), is, and at all times relevant to this Complaint was, a corporation incorporated under the laws of, and with its principal place of business in, the State of Michigan. NFC has been at all relevant times transacting business in Albion, Michigan. 3. Defendant Narconon International ("NI") is a California coiporation with its headquarters in Los Angeles, California. 4. N1 is the principal and licensor of Defendant NFC. N1 exercises control over the time, manner, and method ofNFC's operations. 5. N1 was doing business in the State of Michigan by and through its agent and licensee Defendant NFC. -
Corporate Sponsorship in Transactional Perspective: General Principles and Special Cases in the Law of Tax Exempt Organizations Frances R
University of Miami Law School University of Miami School of Law Institutional Repository University of Miami Entertainment & Sports Law Review 7-1-1996 Corporate Sponsorship in Transactional Perspective: General Principles and Special Cases in the Law of Tax Exempt Organizations Frances R. Hill University of Miami School of Law, [email protected] Follow this and additional works at: http://repository.law.miami.edu/umeslr Part of the Entertainment, Arts, and Sports Law Commons Recommended Citation Frances R. Hill, Corporate Sponsorship in Transactional Perspective: General Principles and Special Cases in the Law of Tax Exempt Organizations, 13 U. Miami Ent. & Sports L. Rev. 5 (1996) Available at: http://repository.law.miami.edu/umeslr/vol13/iss1/4 This Article is brought to you for free and open access by University of Miami School of Law Institutional Repository. It has been accepted for inclusion in University of Miami Entertainment & Sports Law Review by an authorized editor of University of Miami School of Law Institutional Repository. For more information, please contact [email protected]. Hill: Corporate Sponsorship in Transactional Perspective: General Princ ARTICLES CORPORATE SPONSORSHIP IN TRANSACTIONAL PERSPECTIVE: GENERAL PRINCIPLES AND SPECIAL CASES IN THE LAW OF TAX EXEMPT ORGANIZATIONS FRANCES R. HILL* Exempt organizations depend on financial support from cor- porate contributors.' Many corporations regard charitable contri- butions as an element of corporate citizenship,2 and tax law provides that corporate contributors may deduct their charitable * Associate Professor, University of Miami School of Law. The author wishes to thank Professor Elliott Manning for his helpful comments. This research was supported by a University of Miami School of Law Summer Research Grant. -
International Maritime Organization Maritime
INTERNATIONAL MARITIME ORGANIZATION MARITIME KNOWLEDGE CENTRE (MKC) “Sharing Maritime Knowledge” CURRENT AWARENESS BULLETIN MAY 2019 www.imo.org Maritime Knowledge Centre (MKC) [email protected] www d Maritime Knowledge Centre (MKC) About the MKC Current Awareness Bulletin (CAB) The aim of the MKC Current Awareness Bulletin (CAB) is to provide a digest of news and publications focusing on key subjects and themes related to the work of IMO. Each CAB issue presents headlines from the previous month. For copyright reasons, the Current Awareness Bulletin (CAB) contains brief excerpts only. Links to the complete articles or abstracts on publishers' sites are included, although access may require payment or subscription. The MKC Current Awareness Bulletin is disseminated monthly and issues from the current and the past years are free to download from this page. Email us if you would like to receive email notification when the most recent Current Awareness Bulletin is available to be downloaded. The Current Awareness Bulletin (CAB) is published by the Maritime Knowledge Centre and is not an official IMO publication. Inclusion does not imply any endorsement by IMO. Table of Contents IMO NEWS & EVENTS ............................................................................................................................ 2 UNITED NATIONS ................................................................................................................................... 4 CASUALTIES........................................................................................................................................... -
Scientology in Court: a Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion
DePaul Law Review Volume 47 Issue 1 Fall 1997 Article 4 Scientology in Court: A Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion Paul Horwitz Follow this and additional works at: https://via.library.depaul.edu/law-review Recommended Citation Paul Horwitz, Scientology in Court: A Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion, 47 DePaul L. Rev. 85 (1997) Available at: https://via.library.depaul.edu/law-review/vol47/iss1/4 This Article is brought to you for free and open access by the College of Law at Via Sapientiae. It has been accepted for inclusion in DePaul Law Review by an authorized editor of Via Sapientiae. For more information, please contact [email protected]. SCIENTOLOGY IN COURT: A COMPARATIVE ANALYSIS AND SOME THOUGHTS ON SELECTED ISSUES IN LAW AND RELIGION Paul Horwitz* INTRODUCTION ................................................. 86 I. THE CHURCH OF SCIENTOLOGY ........................ 89 A . D ianetics ............................................ 89 B . Scientology .......................................... 93 C. Scientology Doctrines and Practices ................. 95 II. SCIENTOLOGY AT THE HANDS OF THE STATE: A COMPARATIVE LOOK ................................. 102 A . United States ........................................ 102 B . England ............................................. 110 C . A ustralia ............................................ 115 D . Germ any ............................................ 118 III. DEFINING RELIGION IN AN AGE OF PLURALISM