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Cardozo Public Law, Policy and Ethics Journal

Abstract

The note critiques the broad and vague definition of "charitable" under U.S. tax law, particularly in the context of domestic organizations operating internationally. It argues that the current system allows organizations to act contrary to U.S. public policy while receiving tax-exempt status, and it calls for reform to prevent the misuse of tax-deductible funds for activities that undermine government policies. The analysis focuses on the IRS's oversight failures and the need for clearer guidelines to ensure charitable organizations align with public interest and policy goals.

Disciplines

Constitutional Law | First Amendment | Law | Law and Politics

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