Editors’ Note: Ellen Aprill introduces her research on governmental and semi-governmental federal charitable entities. A version of this post appeared on Notice & Comment, a blog from the Yale Journal on Regulation and ABA Section of Administrative Law & Regulatory Practice. Few American taxpayers know that they can make tax-deductible charitable contributions of cash and … Continue reading
Editors’ Note: Ellen P. Aprill comments on how President Trump’s recent decision to donate his salary to the Department of Health and Human Services fits into her latest research project on the boundaries between private charitable donations and public funds. On March 3, President Trump’s Press Secretary, Stephanie Grisham, announced on Twitter that, consistent with … Continue reading
Editors’ Note: Ellen Aprill continues HistPhil‘s forum marking the 50th anniversary of the Tax Reform Act of 1969 with a post on the constitutionality of private foundation excise taxes. This post is adapted from an article that will be published in the spring issue of Pittsburgh Tax Review, based on papers presented to a symposium … Continue reading
Editors’ Note: Ellen P. Aprill reviews Philip Hamburger’s Liberal Suppression: Section 501(c)(3) and the Taxation of Speech. Hamburger introduced his book’s central arguments in a previous HistPhil post and replies to Aprill’s review in the comments below. Philip Hamburger’s Liberal Suppression: Section 501(c)(3) and the Taxation of Speech opposes on constitutional grounds the limitation on lobbying and … Continue reading
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