Nonprofit Organizations:

A Compendium of Student Seminar Papers

edited by

Professor Jonathan Barry Forman[*]

© Jonathan Barry Forman 2009

 

The following papers on a variety of topics were prepared by the students in Professor Jon Forman’s seminar on Nonprofit Organizations, taught at the University of Oklahoma College of Law in the Fall semester of 2008.

The typical paper can be cited as in the following example:

Suma Ananthaswamy, A Reconsideration of § 512 Royalty Income, Nonprofit Organizations: A Compendium of Student Seminar Papers (Jonathan Barry Forman, ed., 2009), available at <http://www.law.ou.edu/lawrevs/>.

 

The University of Oklahoma College of Law is an institution of higher education, not a legal counsel; consequently, it does not provide legal advice, and recommends that you seek competent legal counsel to assist you with your issue(s).

Jon Forman, the Alfred P. Murrah Professor of Law at the University of Oklahoma College of Law, welcomes your comments and contributions.  You may reach him by phone at 325-4779, by mail at the University of Oklahoma College of Law, 300 Timberdell Road, Norman, OK 73019-5081, or by e-mail at jforman@ou.edu.

Table of Contents

A Reconsideration of § 512 Royalty Income (Suma Ananthaswamy)

 

Reasonable Compensation for Nonprofit Organizations:  How Much is Too Much and How to Minimize Abuse (Kaci N. Byford)

 

Should  Nonprofit Hospitals Receive Property Tax Exemptions When They Provide Paltry Charitable Care? (Patrick R. Carlson)

 

Fundraising and Private Inurement (Rich Johnson)

 

Reexamination of Church Property Tax Exemptions (Courtney A. Kirkland)

 

Laws Working Together:  A Proposed Integrated Framework for 527 Regulation (Giannina Marin)

 

The Unrelated Business Income Tax and the Future of Online Library Book Sales (Keaton Oberst)

 

UBIT and University:  Inside and Outside the Educational Purpose:  Should Universities Face Taxation on Real Estate Holdings? (Judith Peck)

 

Preaching Politics:  When Should Government Step In and Revoke Churches’ Tax Exemptions?  (Raegan K. Rogers)

 

Repeal or Reform of the Estate Tax:  Effects on the Funding of Charitable Organizations (Chase H. Schnebel)

 

University Endowments Under Attack:  Is Intervention Necessary?  (Jessica Sine)

 

Veiled Leviathan:  Protecting Citizens from the Church Financial Reporting Exception (Adam L. Wilson)

 



[*] Copyright 2009, Jonathan Barry Forman.  Alfred P. Murrah Professor of Law, University of Oklahoma; B.A. 1973, Northwestern University; M.A. (Psychology) 1975, University of Iowa; J.D. 1978, University of Michigan; M.A. (Economics) 1983, George Washington University.  Author of Making America Work (Urban Institute Press 2006) and Vice Chair of the Board of Trustees of the Oklahoma Public Employees Retirement System.