Amendment Lbj Church Vs State
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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. -
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 African-American Church, Political Activity, and Tax Exemption
JAMES_EIC 1/11/2007 9:47:35 PM The African-American Church, Political Activity, and Tax Exemption Vaughn E. James∗ ABSTRACT Ever since its inception during slavery, the African-American Church has served as an advocate for the socio-economic improve- ment of this nation’s African-Americans. Accordingly, for many years, the Church has been politically active, serving as the nurturing ground for several African-American politicians. Indeed, many of the country’s early African-American legislators were themselves mem- bers of the clergy of the various denominations that constituted the African-American Church. In 1934, Congress amended the Internal Revenue Code to pro- hibit tax-exempt entities—including churches and other houses of worship—from allowing lobbying to constitute a “substantial part” of their activities. In 1954, Congress further amended the Code to place an absolute prohibition on political campaigning by these tax-exempt organizations. While these amendments did not specifically target churches and other houses of worship, they have had a chilling effect on efforts by these entities to fulfill their mission. This chilling effect is felt most acutely by the African-American Church, a church estab- lished to preach the Gospel and engage in activities which would im- prove socio-economic conditions for the nation’s African-Americans. This Article discusses the efforts made by the African-American Church to remain faithful to its mission and the inadvertent attempts ∗ Professor of Law, Texas Tech University School of Law. The author wishes to thank Associate Dean Brian Shannon, Texas Tech University School of Law; Profes- sor Christian Day, Syracuse University College of Law; Professor Dwight Aarons, Uni- versity of Tennessee College of Law; Ms. -
System of Church Tax in Germany
Dr. Jens Petersen The system of church tax in Germany The church tax will be 9% (or 8% in Bavaria and Baden-Württemberg) from the income tax. The churches, who have the status of a public body have the legal right to raise taxes. This based apon the Germen Constitution in conjunction with the federal church laws. These are the protestant, roman-kath., old-kath., some jewish and other small churches. The churches conclude wether they raise taxes and about the percentage. The administration itself is carreid-over to IRS because here is the established administration. This based on an bilateral contract. The IRS will get fees between 2% and 4% (according to the federal state). The churches have the legal right to get the data of their members from the IRS the fullfill their own tax-systems. At the time they did not need them because the IRS administrate the tax levy. The church tax is the most important part of the churches household. It will be about 70% to 80% of it. Other incomes: funds, fees, accomplishments (benefits) from the state (very old legal title; based on a treaty of 1804), other revenues. Income tax will be raised from income and salary a.s.o. The church tax from the income-tax will collect in conjunction with the income-tax (tax bill). The church tax of salary will retained by the employer and he refers them to the appropriate IRS. This refers it to the local church. Wether the employee is member of a church the employer will check out from the tax-card (Lohnsteuerkarte). -
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. -
302746 ICE Country Guide
International Core of Excellence 2018 ICE Essentials Foreword Local insight into key foreign jurisdictions—International Core of Excellence The impact of the U.S. tax reform will be felt not only in the U.S. but around the world. While it likely will take some time for stakeholders to familiarize themselves fully with the new rules and evaluate their implications and consequences, U.S. businesses soon will have to make real- world decisions that will affect their foreign operations: decisions regarding cash repatriation, adjustments to ownership structures for foreign investments, acquisition financing where multiple jurisdictions are involved, organization of supply chain activities, etc. When that time comes, the focus will no longer be solely on the new U.S. rules. Companies will be looking for practical solutions that best serve the interest of their businesses and those solutions will have to accommodate non-U.S. tax factors—for example, it is important to be aware that steps taken to limit a tax cost in the U.S. may eventuate in a higher tax burden outside the U.S. In this respect, one thing has not changed: U.S. companies will still need to integrate non-U.S. tax considerations into their decision-making. Now more than ever, they will need reliable and timely information—as well as actionable insights—on tax policy, legislation and practices affecting their foreign operations if they are to maintain a competitive edge. We are committed to helping you and your organization navigate the opportunities and challenges of a rapidly evolving global tax environment. The foreign country specialists in the International Core of Excellence (ICE) team have the technical and practical experience to help you identify and address the impact of foreign tax rules on U.S. -
Taxation and Investment in Denmark 2015 Reach, Relevance and Reliability
Taxation and Investment in Denmark 2015 Reach, relevance and reliability A publication of Deloitte Touche Tohmatsu Limited Contents 1.0 Investment climate 1.1 Business environment 1.2 Currency 1.3 Banking and financing 1.4 Foreign investment 1.5 Tax incentives 1.6 Exchange controls 2.0 Setting up a business 2.1 Principal forms of business entity 2.2 Regulation of business 2.3 Accounting, filing and auditing filing requirements 3.0 Business taxation 3.1 Overview 3.2 Residence 3.3 Taxable income and rates 3.4 Capital gains taxation 3.5 Double taxation relief 3.6 Anti-avoidance rules 3.7 Administration 3.8 Other taxes on business 4.0 Withholding taxes 4.1 Dividends 4.2 Interest 4.3 Royalties 4.4 Branch remittance tax 4.5 Wage tax/social security contributions 5.0 Indirect taxes 5.1 Value added tax 5.2 Capital tax 5.3 Real estate tax 5.4 Transfer tax 5.5 Stamp duty 5.6 Customs and excise duties 5.7 Environmental taxes 5.8 Other taxes 6.0 Taxes on individuals 6.1 Residence 6.2 Taxable income and rates 6.3 Inheritance and gift tax 6.4 Net wealth tax 6.5 Property tax 6.6 Social security contributions 6.7 Other taxes 6.8 Compliance 7.0 Labor environment 7.1 Employee rights and remuneration 7.2 Wages and benefits 7.3 Termination of employment 7.4 Labor-management relations 7.5 Employment of foreigners 8.0 Deloitte International Tax Source 9.0 Office locations Denmark Taxation and Investment 2015 1.0 Investment climate 1.1 Business environment Denmark is a parliamentary democracy. -
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. -
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. -
Tax and Transfer Research Group, Berlin
UNIVERSITÄT POTSDAM WIRTSCHAFTS- UND SOZIALWISSENSCHAFTLICHE FAKULTÄT Lehrstuhl für Finanzwissenschaft Hans-Georg Petersen International Experience with Alternative Forms of Social Protection: Lessons for the Reform Process in Russia Diskussionsbeitrag 44 Potsdam 2004 Hans-Georg Petersen University of Potsdam and German Institute of Economic Research, Berlin Tel.: (+49) 0331 977 3394 E-mail: [email protected] International Experience with Alternative Forms of Social Protection: Lessons for the Reform Process in Russia Prof. Dr. Hans-Georg Petersen1 University of Potsdam and German Institute for Economic Research (DIW Berlin) Report for the Russian Foundation for Social Reforms in the Framework of the Project to Promote Structural Reforming in the System of the Population’s Social Protection Supported by the World Bank Mit den Finanzwissenschaftlichen Diskussionsbeiträgen werden Manuskripte von den Verfassern möglichen Interessenten in einer vorläufigen Fassung zugänglich gemacht. Für Inhalt und Verteilung sind die Autoren verantwortlich. Es wird gebeten, sich mit Anregungen und Kritik direkt an sie zu wenden und etwaige Zitate aus ihrer Arbeit vorher mit ihnen abzustimmen. Alle Rechte liegen bei den Verfassern. ISSN 0948 - 7549 1 The author would like to thank Mathias Brehe and Klaus Müller for great support. Of course, responsibility for any remaining errors rests with the author alone. 1 Contents Charts and Tables 3 1. Introduction 5 2. Basic Issues of Social Protection 8 2.1. Targets, Means and Benefits of Social Protection 8 2.2. Standard Risks and Possible Institutional Settings for Social Protection 12 2.2.1. Market Structure for Pension and Health Insurance 12 2.2.2. Systems of Social Protection and Security 14 2.2.2.1.