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L’exemption d’obviation revisitée : avec une référence spéciale aux propositions circonstancielles introduite par la locution conjonctive pour que
Les travaux antérieurs attribuent la contrainte d’obviation, qui interdit la coréférence entre le sujet de la subordonnée au subjonctif et le sujet principal, à la responsabilité, à l’expérience directe ou à l’anticipation certaine de la situation subordonnée, et soutiennent qu’elle se relâche lorsque ces conditions ne sont pas satisfaites. Cette étude démontre d’une part que ces conditions sont décisives pour permettre la portée étroite des pronoms indéfinis par rapport à la négation locale, laquelle reflète, selon Szabolcsi (2010), l’exemption implicite d’obviation. L’hypothèse de Szabolcsi est par ailleurs étayée par le fait qu’un pronom indéfini n’est pas autorisé si la présence d’un minimalisateur, comme « (ne pas dire) un mot », exige que la négation soit interprétée localement. D’autre part, il est démontré que les trois conditions préconisées par les analyses précédentes ne sont pas suffisantes pour rendre compte de l’exemption explicite d’obviation, attestée dans les propositions circonstancielles introduite par « pour que » en français contemporain. Enfin il est suggéré que la présupposition du réalisme et la factivité contribuent, combinées avec les autres facteurs, à augmenter l’acceptabilité de l’exemption d’obviation, tout en soulignant que ces deux facteurs ne sont ni nécessaires ni suffisants en soi pour expliquer ce phénomène complexe.
Journal Article
Do Nonprofit Hospitals Deserve Their Tax Exemption?
Data suggest that many nonprofit hospitals don’t provide enough charity care or have a substantial enough Medicaid shortfall (relative to for-profit hospitals) to justify their favorable tax treatment.
Journal Article
What determines investment in the Nippon Individual Savings Account? an investigation of Japan’s tax-exempt investment account
In 2014, the Japanese government introduced the Nippon Individual Savings Account (NISA) to encourage tax-exempt investment and asset accumulation. In January 2024, the NISA underwent significant restructuring to boost household savings in financial asset investments. Taking advantage of the launch of the revamped NISA, we analyzed data collected in late 2022 of 95,632 active investors in a leading securities company to explore their preferences in the previous NISA. Notably, investors exhibit a preference for installment NISA over ordinary NISA, indicating an inclination for long-term capital establishment through gradual investments in secure financial assets. Regression analysis reveals that installment NISA investors are typically female, older, married, or divorced, have lower educational qualifications, engage in part-time employment, have higher incomes, display risk aversion, maintain larger asset balances, and adopt long-term perspectives. By contrast, those favoring ordinary NISA tend to be male, young, married, and financially literate and to have lower incomes, higher asset balances, and shorter-term perspectives. This study advocates maintaining both NISA types, increasing the annual and total investment limits, and eliminating tax exemption periods. These measures would be advantageous for tax savings and capital formation. However, a robust financial education campaign is emphasized to encourage individuals to invest in financial assets, breaking the tradition of keeping funds idle.
Journal Article
The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011
The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002-a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities.
Journal Article
TAXING POLICE BRUTALITY BONDS
In view of decades of devastating police violence and efforts to reform policing, this Note points to two concurrent phenomena that result in the federal tax code granting benefits to the wealthiest taxpayers who lend to municipalities for police brutality settlements. The first phenomenon is cities electing to issue bonds to satisfy these costly payouts. These bonds have been coined “police brutality bonds.” The second phenomenon is the tax benefit to investors in the top tax brackets for collecting interest from municipal bonds—compared to like private bonds. This Note argues that the federal tax code should not allow wealthy taxpayers to receive tax benefits from funding police brutality bonds. Further, since tax exemption of municipal bonds is a form of federal subsidy, this Note argues that a federal subsidy for police brutality bonds is inappropriate given the legislative intent and economic justification behind tax exemption.
Journal Article
Anchor Institutions: Best Practices to Address Social Needs and Social Determinants of Health
“Anchor Institutions”—universities, hospitals, and other large, place-based organizations—invest in their communities as a way of doing business. Anchor “meds” (anchor institutions dedicated to health) that address social needs and social determinants of health have generated considerable community-based activity over the past several decades.
Yet to date, virtually no research has analyzed their current status or effect on community health. To assess the current state and potential best practices of anchor meds, we conducted a search of the literature, a review of Web sites and related public documents of all declared anchor meds in the country, and interviews with 14 key informants.
We identified potential best practices in adopting, operationalizing, and implementing an anchor mission and using specific social determinants of health strategies, noting early outcomes and lessons learned. Future dedicated research can bring heightened attention to this emerging force for community health.
Journal Article
THE IMPOSSIBILITY OF RELIGIOUS EQUALITY
The Supreme Court has recently adopted a new rule of religious equality: Laws unconstitutionally discriminate against religion when they deny religious exemptions but provide secular exemptions that undermine the law’s interests to the same degree as would a religious exemption. All the Justices and a cadre of scholars have agreed in principle with this approach to religious equality. This Essay argues that this new rule of religious equality is inherently unworkable, in part because it turns on treating that which is religious the same as its secular “comparators.” But religion is not comparable to anything—neither in terms of its essence nor its value. The current doctrine assumes that “religion” is always at least as valuable as all that is “secular”—that is, that religion qua religion is as valuable as, and thus must always be treated as well as, all that is simply “not religion.” This assumption lacks both conceptual coherence and a normative basis. It also renders religious “equality” a contradiction in terms as it establishes not religious equality, but religious superiority.
Journal Article
The CTA's \Inactive Entity\ Exemption and Irrevocable Dissolution - \I'm Not Dead Yet\
Under the Corporate Transparency Act (the \"CTA\") as enacted and as reflected in the Reporting Rules adopted in 2022, almost every LLC, corporation, and similar business organization in the United States is subject to beneficial ownership reporting requirements. A crucial mechanism for ending those reporting requirements is the application of an exemption written for \"inactive entities\"; in operation this may (or at least was anticipated to be) the most commonly relied upon exemption. In 2024, FinCEN, via a series of FAQs, created an alternative mechanism of exempting a company from the CTA's reporting obligations, an exemptive scheme that is especially important to non-U.S. organized ventures, they being largely excluded from the statutory/regulatory scheme. Herein we attempt to unravel the oft contradictory requirements, concluding with a pair of hypothetical situations.
Journal Article
Provision of Community Benefits by Tax-Exempt U.S. Hospitals
In this analysis of IRS reports filed by tax-exempt hospitals, wide variation was observed in spending on community benefits (hospitals in the top decile spent 20% of operating expenses, and those in the bottom, 1%). Most spending was for unreimbursed costs of patient care.
A long-standing policy issue in the United States concerns tax exemption for nonprofit hospitals. Almost all such hospitals are exempt from income, property, and sales taxes on the basis that they qualify as charitable organizations.
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Although federal, state, and local standards for defining a charitable organization differ in many cases, there is a general expectation that tax-exempt hospitals will benefit their communities by providing services and otherwise engaging in activities that they fully or partially subsidize.
However, the question of whether tax-exempt hospitals provide appropriate levels of community benefits has generated considerable controversy. At the local level, a number of . . .
Journal Article