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Rebecca C. Morgan, The Future of Elder Law. NAELA Quarterly Winter, 1999 President’s Message, 12 NAELA Quarterly 2 (2010)Clicking on the button will copy the full recommended citation.
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Luz Estella Nagle, Corruption among Politicians, Law Enforcement, and the Judiciary, in Narcos over the Boarder: Gangs, Cartels, and Mercenaries (Robert J. Bunker ed., Routledge, 2010)Clicking on the button will copy the full recommended citation.
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Rebecca C. Morgan, Introduction, Teaching Elder Law, 40 Stetson L. Rev. 1 (2010)Clicking on the button will copy the full recommended citation.
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Andrew D. Appleby, For the Love of the Game: The Justification for Tax Exemption in Intercollegiate Athletics, 44 John Marshall Law Review 179– (2010)Clicking on the button will copy the full recommended citation.
Intercollegiate athletics are a fundamental part of the American college experience. Nothing else unites and impassions entire campuses while providing educational opportunities to thousands of students who might not otherwise be able to attend college. Congress and the IRS have long recognized the immense educational value of intercollegiate athletics and have properly exempted intercollegiate athletics from federal income taxation. However, a few vocal critics have overreacted to escalating broadcasting agreements and coaching salaries, often without stepping back to examine these transactions in a broader tax policy context. This Article does just that, and demonstrates that longstanding tax exemption is undeniably justified in intercollegiate athletics.
This Article begins in Part I with an overview of tax exemption fundamentals, including a discussion of the tax policy justifications for tax exemption. Part II provides a brief history of tax exemption for intercollegiate athletics, as well as an overview of the current legislative posture. Part III provides an analysis of tax exemption in intercollegiate athletics. This part illustrates that intercollegiate athletics satisfy all the requirements for tax exemption, and that even activities such as big-time D-I football and basketball very likely avoid the Unrelated Business Income Tax (UBIT). Additionally, this part demonstrates that tax exemption is justified for intercollegiate athletics under several tax policy justifications, and that intercollegiate athletics also fall outside the UBIT justifications. This part concludes with a proposal to clarify that intercollegiate athletics should remain fully exempt from federal income taxation.
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Catherine J. Cameron, Fixing FOIA: Pushing Congress to Amend FOIA Section B(3) to Require Congress to Explicitly Indicate an Intent to Exempt Records from FOIA in New Legislation, 28 Quinnipiac L. Rev. 855 (2010)Clicking on the button will copy the full recommended citation.
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Theresa J. Pulley Radwan and Rebecca C. Morgan, The Elderly in Bankruptcy and Health Reform, 18 Geo. J.L. & Pub. Pol'y 1 (2010)Clicking on the button will copy the full recommended citation.
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Ellen S. Podgor, Welcome to the Other Side of the Railroad Tracks: A Meaningless Exclusionary Rule, 16 Southwestern Journal of International Law 299 (2010)Clicking on the button will copy the full recommended citation.
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Tim Kaye, Rights Gone Wrong: The Failure of Fundamentalist Tort Theory, 78 Miss. L.J. 931 (2010)Clicking on the button will copy the full recommended citation.
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Theresa J. Pulley Radwan and Rebecca C. Morgan, Today’s Elderly in Bankruptcy and Predictions for the Elderly of Tomorrow, 6 NAELA Journal 1 (2010)Clicking on the button will copy the full recommended citation.
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Ellen S. Podgor, White-Collar Crime and the Recession: Was the Chicken or the Egg First?, 2010 U. Chi. Legal F. 205 (2010)Clicking on the button will copy the full recommended citation.