501(c)(3)

By Michael Ricciardelli
In Health Reform
Sep 12th, 2010
0 Comments
We’ve written a great deal here at HRW about the need for transparency in industry/profession interactions and the elimination of conflicts of interest–the Center for Health & Pharmaceutical Law & Policy here at Seton Hall Law has, in fact, over the course of the last two years, issued two White Papers on the subject–with another […]...
By Kathleen M. Boozang
In Nonprofits
Jun 10th, 2010
0 Comments
James J. Fishman’s Stealth Preemption:  The I.R.S.’s Nonprofit Corporate Governance Initiative, recently posted on SSRN, joins the growing chorus of critics of the IRS’s preemption of state nonprofit corporate law via the addition of an entire “governance section” to Forms 1023 and 990.  The underlying hypothesis is, of course, that by vir...
By Kathleen M. Boozang
In Recommended Reading
Jun 7th, 2010
2 Comments
James R. Hines, Jill Horwitz & Austin Nichols’ The Attack on Nonprofit Status: A Charitable Assessment, just posted on SSRN, forthcoming in 108 Mich L. Rev. 1179 responds to the literature advocating for tax benefits to any entity, including the for-profit, that engages in charitable activity, regardless of organizational status.  Ultimately, the authors argu...
By Kathleen M. Boozang
In Nonprofits
Jun 2nd, 2010
0 Comments
Miranda Perry Fleischer’s Theorizing the Charitable Tax Subsidies:  The Role of Distributive Justice, just published at 877 Wash. U.L. Rev. 505 is a must-read for anyone asking what justifies hospitals’ tax-exemption in a post-reform world.  The least that can be said for this incredibly thoughtful article, which is apparently the first in a series on [&hel...
By Michael Ricciardelli
In Hospitals
May 23rd, 2010
0 Comments
A few weeks ago I wrote here about my unhappy experience of inadvertently mixing two different types of drain cleaners together. I learned then, and thought it useful to relate, a painful in-home science lesson: the combination of hydrochloric acid and hypochlorite (bleach) apparently forms chlorine gas, which was used as an agent of chemical […]...