The Federalization of Fiduciary Obedience Norms in Tax Laws Governing Charities: An Introduction to State Law Concepts and an Analysis of Their Implications for Federal Tax Law
Buckles, Johnny Rex
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Explores “obedience” norms under state law and analyzes the degree to which federal tax law does and should embrace various obedience norms. Surveys the basic legal and policy issues under state law, examines how federal tax law should be reformed so as to promote more effectively the elementary obedience norm that does feature prominently in federal tax law-the charity advancement norm. Lays out the basic categories of obedience norms that the law embraces, analyzes the likely purposes of obedience norms and concludes that one purpose is primary, sketches the major features of federal tax law that implement one or more obedience norms, and evaluates the federalization of obedience norms under United States tax laws. Next, identifies various, and often conflicting, assumptions underlying the federal exercise tax system, discusses the federal interest in adopting obedience norms, sets forth recommendations for reforming federal tax law to better advance legitimate federal interests.