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The Johnson Amendment in Light of Recent Supreme Court Precedent
REGENT UNIVERSITY LAW REVIEW Volume 24 2011–2012 Number 2 LBJ, THE IRS, AND CHURCHES: THE UNCONSTITUTIONALITY OF THE JOHNSON AMENDMENT IN LIGHT OF RECENT SUPREME COURT PRECEDENT Erik W. Stanley* TABLE OF CONTENTS INTRODUCTION ........................................................................................... 238 I. CHURCH TAX EXEMPTION IN HISTORY ................................................... 241 A. A Brief History of Church Tax Exemption Generally ..................... 241 B. Restrictions on the Exemption ......................................................... 242 1. The 1954 U.S. Senate Race in Texas ......................................... 244 2. The Johnson Amendment........................................................... 246 II. IRS ENFORCEMENT OF THE JOHNSON AMENDMENT ............................ 248 A. Vague Enforcement .......................................................................... 249 1. “Facts and Circumstances” ........................................................ 249 2. “Code Words” ............................................................................... 251 3. “Issue Advocacy” or “Campaign Intervention”? ........................ 251 4. Who Is a “Candidate”? ................................................................ 252 5. Vague Enforcement Leading to Self-Censorship ...................... 252 B. Drawing the Line at Speech from the Pulpit .................................. 253 C. Unequal Application ........................................................................ 255 D. -
Richard G. Hewlett and Jack M. Holl. Atoms
ATOMS PEACE WAR Eisenhower and the Atomic Energy Commission Richard G. Hewlett and lack M. Roll With a Foreword by Richard S. Kirkendall and an Essay on Sources by Roger M. Anders University of California Press Berkeley Los Angeles London Published 1989 by the University of California Press Berkeley and Los Angeles, California University of California Press, Ltd. London, England Prepared by the Atomic Energy Commission; work made for hire. Library of Congress Cataloging-in-Publication Data Hewlett, Richard G. Atoms for peace and war, 1953-1961. (California studies in the history of science) Bibliography: p. Includes index. 1. Nuclear energy—United States—History. 2. U.S. Atomic Energy Commission—History. 3. Eisenhower, Dwight D. (Dwight David), 1890-1969. 4. United States—Politics and government-1953-1961. I. Holl, Jack M. II. Title. III. Series. QC792. 7. H48 1989 333.79'24'0973 88-29578 ISBN 0-520-06018-0 (alk. paper) Printed in the United States of America 1 2 3 4 5 6 7 8 9 CONTENTS List of Illustrations vii List of Figures and Tables ix Foreword by Richard S. Kirkendall xi Preface xix Acknowledgements xxvii 1. A Secret Mission 1 2. The Eisenhower Imprint 17 3. The President and the Bomb 34 4. The Oppenheimer Case 73 5. The Political Arena 113 6. Nuclear Weapons: A New Reality 144 7. Nuclear Power for the Marketplace 183 8. Atoms for Peace: Building American Policy 209 9. Pursuit of the Peaceful Atom 238 10. The Seeds of Anxiety 271 11. Safeguards, EURATOM, and the International Agency 305 12. -
The Moderate Voice
The Moderate Voice Zack Kopplin 19 March 2013 Activists Re-Launch Campaign to Repeal Louisiana’s Creationism Law Since 2008, the Louisiana Science Education Act Has Been the Subject of National and International Criticism and Ridicule Baton Rouge, LA — (March, 18, 2013) — Senator Karen Carter Peterson (D-New Orleans) recently filed SB 26 to repeal the Louisiana Science Education Act, Louisiana’s misnamed and misguided creationism law. Since its passage in 2008, the Louisiana Science Education Act (LSEA) has been the subject of national and international criticism and ridicule, and its repeal has been endorsed an overwhelming consensus of scientists and educators and a broad coalition of religious leaders and clergy. This is the Senator Peterson’s third attempt at repealing the act. Previous hearings about the Louisiana Science Education Act were the focus of intense national interest. Videos of the meetings have collectively received more than 680,000 views on YouTube and were covered by national publications including io9 and Slate. The campaign has been covered both nationally and internationally, including in The Guardian, The Boston Globe, The Huffington Post, The Washington Post, Italian Vogue, MSNBC, and Bill Moyers’s “Moyers and Company.” Originally conceived as the Louisiana Academic Freedom Act, the LSEA is based on a model statute developed by the Discovery Institute, a Seattle-based think tank that lobbies for legislation promoting creationism in the classroom. State Senator Ben Nevers, the bill’s original sponsor, explained that he filed the bill at the behest of the Louisiana Family Forum. “They (the Louisiana Family Forum) believe that scientific data related to creationism should be discussed when dealing with Darwin’s theory,” Senator Nevers said. -
Getting Ready for Health Reform 2020: What Past Presidential Campaigns Can Teach Us
REPORT JUNE 2018 Getting Ready for Health Reform 2020: What Past Presidential Campaigns Can Teach Us Jeanne M. Lambrew Senior Fellow The Century Foundation ABSTRACT KEY TAKEAWAYS ISSUE: The candidates for the 2020 presidential election are likely to Campaign plans are used by emerge within a year, along with their campaign plans. Such plans will supporters and the press to hold presidents accountable. Though include, if not feature, health policy proposals, given this issue’s general voters are unlikely to believe that significance as well as the ongoing debate over the Affordable Care Act. politicians keep their promises, GOAL: To explain why campaign plans matter, review the health policy roughly two-thirds of campaign components of past presidential campaign platforms, and discuss the promises were kept by presidents likely 2020 campaign health reform plans. from 1968 through the Obama years. METHODS: Review of relevant reports, data, party platforms, and policy documents. Health policy will likely play FINDINGS AND CONCLUSIONS: Proposals related to health care have a significant role in the 2020 grown in scope in both parties’ presidential platforms over the past election, with Republicans focused on deregulation and century and affect both agendas and assessments of a president’s capped federal financing success. Continued controversy over the Affordable Care Act, potential and Democrats backing the reversals in gains in coverage and affordability, and voters’ concern Affordable Care Act and a suggest a central role for health policy in the 2020 election. Republicans Medicare-based public plan will most likely continue to advance devolution, deregulation, and option. capped federal financing, while Democrats will likely overlay their support of the Affordable Care Act with some type of Medicare-based public plan option. -
The Sarasota News Leader. ARTICLE INCORRECTLY ATTRIBUTED
THE SARASOTA Vol. 2, No. 25 — March 7, 2014 COVER News Leader LET IT BE RAISING MORE CONCERNS A STRONG RESPONSE Inside Old school journalism. 21st century delivery. GET TO HELP KNOW US A.K.A. HELP MASTHEAD Rachel Brown Hackney Cleve Posey Editor and Publisher Production Manager / Graphic Designer [email protected] [email protected] Cooper Levey-Baker Robert S. Hackney Associate Editor Opinion Editor / General Manager [email protected] [email protected] Stan Zimmerman Advertising Sales City Editor [email protected] [email protected] Subscription Services Roger Drouin [email protected] County Editor Press Releases & News Tips [email protected] [email protected] Norman Schimmel Staff Photographer [email protected] Fran Palmeri Contributing Writer [email protected] Harriet Cuthbert Contributing Writer [email protected] Elinor Rogosin A&E Writer [email protected] John Riley Editorial Cartoonist [email protected] Vicki Chatley Copy Editor [email protected] Letters To the Editor [email protected] “The Sarasota News Leader” is a registered trademark of New Sheriff Publishing, Inc., which publishes The Sarasota News Leader. Copyright © 2014 Sarasota News Leader. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. Member - National Digital Press Association • P.O. Box 5099 • Sarasota, FL 34277 • (941) 227-1080 WELCOME Last week, as I was reflecting on potential content for this issue, it appeared the City Commission meeting would be the only sig- nificant source. Oh, how wrong was I proven to be. -
A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches Patrick L
Boston College Law Review Volume 42 Issue 4 The Conflicted First Amendment: Tax Article 1 Exemptions, Religious Groups, And Political Activity 7-1-2001 More Honored in the Breach: A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches Patrick L. O'Daniel Follow this and additional works at: http://lawdigitalcommons.bc.edu/bclr Part of the Religion Law Commons, and the Tax Law Commons Recommended Citation Patrick L. O'Daniel, More Honored in the Breach: A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches, 42 B.C.L. Rev. 733 (2001), http://lawdigitalcommons.bc.edu/bclr/vol42/iss4/1 This Article is brought to you for free and open access by the Law Journals at Digital Commons @ Boston College Law School. It has been accepted for inclusion in Boston College Law Review by an authorized editor of Digital Commons @ Boston College Law School. For more information, please contact [email protected]. MORE HONORED IN THE BREACH: A HISTORICAL PERSPECTIVE OF THE PERMEABLE IRS PROHIBITION ON CAMPAIGNING BY CHURCHES PATRICK L. O'DANIEL* Abstract: Since 1954, there has been a prohibition on certain forms of intervention in political campaigns by entities exempt frOm taxation under section 501(c) (3) of the Internal Revenue Code—including most. churches. This Article provides a historical perspective on the genesis of this prohibition—the 1954 U.S. Senate campaign of its sponsor, Lyndon Baines Johnson, and the involvement of religious entities and other 501 (c) (3) organizations in his political campaign. Although Johnson was not opposed to using churches to advance his own political interests, lie (lid seek to prevent ideological, tax-exempt organizations from funding McCarthyite candidates including his opponent in the Democratic primary, Dudley Dougherty. -
REVIEW of INTERNAL REVENUE CODE SECTION 501(C)(3) REQUIREMENTS for RELIGIOUS ORGANIZATIONS
REVIEW OF INTERNAL REVENUE CODE SECTION 501(c)(3) REQUIREMENTS FOR RELIGIOUS ORGANIZATIONS HEARING BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ONE HUNDRED SEVENTH CONGRESS SECOND SESSION MAY 14, 2002 Serial No. 107–69 Printed for the use of the Committee on Ways and Means ( U.S. GOVERNMENT PRINTING OFFICE 80–331 WASHINGTON : 2002 For sale by the Superintendent of Documents, U.S. Government Printing Office Internet: bookstore.gpo.gov Phone: toll free (866) 512–1800; DC area (202) 512–1800 Fax: (202) 512–2250 Mail: Stop SSOP, Washington, DC 20402–0001 VerDate 11-MAY-2000 01:17 Aug 15, 2002 Jkt 010199 PO 00000 Frm 00001 Fmt 5011 Sfmt 5011 W:\DISC\80331.XXX txed01 PsN: txed01 COMMITTEE ON WAYS AND MEANS BILL THOMAS, California, Chairman PHILIP M. CRANE, Illinois CHARLES B. RANGEL, New York E. CLAY SHAW, JR., Florida FORTNEY PETE STARK, California NANCY L. JOHNSON, Connecticut ROBERT T. MATSUI, California AMO HOUGHTON, New York WILLIAM J. COYNE, Pennsylvania WALLY HERGER, California SANDER M. LEVIN, Michigan JIM MCCRERY, Louisiana BENJAMIN L. CARDIN, Maryland DAVE CAMP, Michigan JIM MCDERMOTT, Washington JIM RAMSTAD, Minnesota GERALD D. KLECZKA, Wisconsin JIM NUSSLE, Iowa JOHN LEWIS, Georgia SAM JOHNSON, Texas RICHARD E. NEAL, Massachusetts JENNIFER DUNN, Washington MICHAEL R. MCNULTY, New York MAC COLLINS, Georgia WILLIAM J. JEFFERSON, Louisiana ROB PORTMAN, Ohio JOHN S. TANNER, Tennessee PHIL ENGLISH, Pennsylvania XAVIER BECERRA, California WES WATKINS, Oklahoma KAREN L. THURMAN, Florida J.D. HAYWORTH, Arizona LLOYD DOGGETT, Texas JERRY WELLER, Illinois EARL POMEROY, North Dakota KENNY C. -
The First Amendment
Columbus Bar LAWYERS Winter 2018 QUARTERLY Winter 2018 Special Issue THE FIRST AMENDMENT In this issue, Columbus Bar Lawyers Quarterly examines the First Amendment: from fake news to hate speech, lawyer advertising to protests and religious freedoms to freedom of speech. This issue also explores the importance of networking, staying healthy and discussing diversity. A publication of the Columbus Bar Association • www.cbalaw.org Table of LAWYERS Contents QUARTERLY Winter 2018 How to Ethically Tell Your Story A Message from the 26 (and Theirs) Columbus Bar Association Executive Director Kwame Christian Editorial Board 4 When Did Your Future Become Book Review: Business and About Money? 28 Commercial Litigation Jill Snitcher McQuain Angela Baldree Chair Janyce Katz President’s Page The First Amendment Board Members The Very Best of Our Profession: Our Moment in History: Protesting Jack D’Aurora 6 Legal Aid, Pro Bono and Our 30 and Censorship Jeffrey Eyerman Commitment to Access to Justice Elizabeth Bonham Amy Koorn Lisa Pierce Reisz Melanie Tobias 32 Lawyer Advertising under the Bar Insider First Amendment Jason H. Beehler Norton Webster: 30 Years of Free Speech or Discrimination: Editor 8 Service, a Lifetime of Impact 34 When Cake Shops Stop Serving Kelsey Pohlman Kelsey Pohlman Carly Edelstein What If You Threw a Party and From a Media Perspective: Fake News Design/Production 10 Nobody Came? 36 Colleen Marshall Sarah Curran Hon. Charles Schneider From a Citizen’s Perspective: Fake News Have the Tough Conversations 38 12 About Diversity and Inclusion Janyce C. Katz Lindsay Ford Ellis Check, Please! Hate Speech and the Columbus Bar Association 42 First Amendment 175 S. -
Vol 34, No 1 (2014)
Reports of the National Center for Science Education is published by NCSE to promote the understanding of evolutionary sciences, of climate sciences, and of science as a way of knowing. Vol 34, No 1 (2014) A flower-like structure of Bennettiales, from the Sedgwick Museum's collection, Cambridge. © Verisimilus 2008. Creative Commons Attribution 3.0 Unported license. From Wikimedia. ISSN: 2159-9270 Table of Contents Features Yes, Bobby, Evolution is True! 3 Michael D Barton Louisiana’s Love Affair with Creationism 7 Barbara Forrest Harry Sinclair 15 Randy Moore Confessions of an Oklahoma Evolutionist: The Good, the Bad, and Ugly 18 Stanley A Rice Reviews Odd Couples • Daphne J Fairbairn 25 Robert M Cox The Spirit of the Hive • Robert E Page Jr 28 James H Hunt The Cambrian Explosion • Douglas H Erwin and James W Valentine 31 Roy E Plotnick The Social Conquest of Earth • Edward O Wilson 34 John H Relethford Relentless Evolution • John N Thompson 37 Christopher Irwin Smith Microbes and Evolution • edited by Roberto Kolter and Stanley Maloy 42 Tara C Smith ISSN: 2159-9270 2 Published bimonthly by the OF National Center for Science Education EPORTS THE NATIONAL CENTER FOR SCIEncE EDUCATION REPORTS.NCSE.COM R ISSN 2159-9270 FEATURE Yes, Bobby, Evolution is True! Joseph E Armstrong and Marshall D Sundberg Each fall the Botanical Society of America (BSA) issues a call for symposia to be held dur- ing the annual meeting the following summer. Every section of the society is encouraged to support one or more symposium proposals. Since the 2013 meeting was scheduled to be held in New Orleans, Louisiana, we thought that “teaching evolution” would be a good topical subject for a symposium that both the Historical and Teaching Sections could jointly support. -
Congressional Record—House H6912
H6912 CONGRESSIONAL RECORD — HOUSE October 1, 2002 From 1981–2001, New York lists the highest the last year. We will remember the impact dren, the Foundation is now creating the first number of firefighters in the country who were these brave firefighters have made in towns National Park to memorialize fallen firefighters lost in the line of duty. New York is at the very and communities throughout America and the in Emmitsburg, Maryland. And this Sunday, top of an extremely unfortunate list. Last year heroism that has saved countless lives. October 6th, the Foundation will sponsor a alone there were 347 dedicated firefighters On behalf of the First Congressional District memorial weekend to honor the commitment, who died in the World Trade Center disaster. of New York—home to several fallen fire- bravery and sacrifice of the 446 firefighters Overall, the dragon kills about 4,500 people fighters—I join my colleagues in support of H. who died in the line of duty in the past year, per year, more than all natural disasters com- Con. Res. 476. 343 whose lives were taken on September bined. Another 27,000 people are injured, not Mr. GEKAS. Madam Speaker, I rise today in 11th, 2001. to mention the emotional and financial injuries strong support of H. Con. Res. 476 and urge No one could have anticipated the mag- incurred by the families of fallen firefighters. my colleagues to support this important piece nitude of destruction and loss of life that oc- The families of firefighters live a life of un- of legislation as well. -
President Obama Applauds Graduates at Historic School in Memphis
• New Leader in Chicago, p.3 • Top Scholars Named, p.6 • Denver Budget Up, p.9 LEGISLATIVE • Program vs. Program, p.10 The Nation’s Voice for Urban Education May 2011 Vol. 20, No. 4 www.cgcs.org Council Report On Black Males Sparking ‘Change’ When an eye-opening report in No- vember woke the nation to a crisis among young black males, many urban school dis- tricts heeded the study’s call for change and are considering or launching initiatives to help African-American male students suc- ceed in life. The report by the Council of the Great City Schools -- A Call for Change: The So- cial and Educational Factors Contributing to the Outcomes of Black Males in the Urban Schools -- presented stark data on the dif- Black Males continued on page 4 President Obama addresses the Booker T. Washington High School commencement in Memphis as he is flanked, left to right, by valedictorian Alexis Wilson and BTW principal Alisha Kiner. Photo Credit: Robert Jackson Stage Set for Council’s President Obama Applauds Graduates Fall Conference At Historic School in Memphis In Boston President Obama delivered a com- stand a chance.’ mencement address May 16 to graduates “We are here today because every single V i c t o r i a of the Booker T. Washington High School one of you stood tall and said, ‘Yes, we can.’ “Vicki” Ken- in Memphis, the city’s oldest high school Yes, we can learn. Yes, we can succeed. You nedy, widow for black students, established in 1926 dur- decided you would not be defined by where of the late U.S. -
The Tax Legislative Process: a Byrd's Eye View
University of Chicago Law School Chicago Unbound Journal Articles Faculty Scholarship 2018 The Tax Legislative Process: A Byrd's Eye View Ellen P. Aprill Daniel Hemel Follow this and additional works at: https://chicagounbound.uchicago.edu/journal_articles Part of the Law Commons Recommended Citation Ellen Aprill & Daniel Hemel, "The Tax Legislative Process: A Byrd's Eye View," 81 Law and Contemporary Problems 99 (2018). This Article is brought to you for free and open access by the Faculty Scholarship at Chicago Unbound. It has been accepted for inclusion in Journal Articles by an authorized administrator of Chicago Unbound. For more information, please contact [email protected]. APRILL_HEMEL_FINAL (DO NOT DELETE) 5/16/2018 4:54 PM THE TAX LEGISLATIVE PROCESS: A BYRD’S EYE VIEW ELLEN P. APRILL* AND DANIEL J. HEMEL** I INTRODUCTION The year 2017 was, among other distinctions, the year of the Byrd rule. This once-obscure Senate procedural provision—on the books since 1985 but only recently the stuff of page one news1— featured prominently in several failed attempts to repeal the Affordable Care Act in the spring and summer. Then again at year’s end, the Byrd rule played a central role in the successful effort to rewrite large swaths of the Internal Revenue Code. While the Byrd rule has influenced the legislative process in the past, never before has it drawn so much attention from the mainstream and trade press, and never before has it shaped so consequential a law in such a significant way. One theme that runs throughout this article is that when it comes to the budget math mandated by the Byrd rule, numbers can obscure the truth.