As our 1099s and W2s arrive in the mail, it is time to start thinking about tax season. Jeff Jones, CEO of H&R Block,...
Results of the following resource tag:
Tax and Law
The Death of Corporate Law
For many years, corporate law played a central role in overseeing corporations throughout the United States, with Delaware...
Promoting the Long-Term Management of Public Corporations Through a Reform of Canadian Corporate Law’
Shareholder Claims for Reflective Loss: How International Investment Law Changes Corporate Law and Governance’
Scholarly discourse on the legitimacy crisis of investment dispute resolution has primarily centered on multinational...
Linking the Public Benefit to the Corporation: Blockchain as a Solution for Certification in an Age of “Do-Good” Business
As part of the widely-known emissions scandal, Volkswagen allocated substantial funds to advertising targeting...
Incorporating Social Activism
Corporations and their executives are currently deeply involved in pressing societal issues, actively participating through...
Providing Clarity for Standard of Conduct for Directors Within Benefit Corporations: Requiring Priority of a Specific Public Benefit‘
The benefit corporation, one of the latest forms of social enterprise, is gaining popularity in the United States. Since...
Turning Corporate Compliance into Competitive Advantage
Describing an individual, institution, or specific conduct as 'corrupt' carries both political and moral condemnation and,...
Benefit Corporations in the United States and Community Interest Companies in the United Kingdom: Does Social Enterprise Actually Work?
Social enterprise is on the rise globally, with the benefit corporation model leading the way in the United States. It...
Benefit Corporation Law
In this article, a comparison is made between the approaches to benefit corporation legislation. Specifically, it examines...
Corporate Mobility and Company Law
Globalization has expanded the liberty of commercial entities to select the company law framework that aligns with their...
Relating fiduciary duties to corporate personhood and corporate purpose
The concepts of corporate personhood, corporate purpose, and fiduciary duties hold central positions in discussions...
Resourcing ecological restoration: the legal context for commercial initiatives’
Ecological restoration often relies on substantial funding for its initiation and continued support. Currently, the primary...
Purpose-driven corporations: how corporate law reorders the field of corporate governance
In several states, novel legal corporate structures, referred to as "benefit" or "purpose" forms, have been introduced to...
Social Entrepreneurship in US Corporate Law–Benefit Corporations and Certified B Corporations’
The framework of U.S. corporate law is presently experiencing a significant transformation, driven by the introduction of...
The Law of Tax-Exempt Organizations + Website, 2016 Supplement
"The Law of Tax-Exempt Organizations stands as the definitive guide to non-profit tax legislation, authored by the most...
Appellate Division, Third Department Matter, of Schulz v. Pataki
On February 24, 1999, the petitioner sought legal action after Governor George E. Pataki distributed complimentary tickets...
Benefit Corporations: Providing A New Shield for Corporations With Ideals Beyond Profits
In 2011, Patagonia, Inc. became one of the pioneering California-based companies to adopt the status of a benefit...
Using Form to Counter Corruption: The Promise of the Public Benefit Corporation
Numerous analysts contend that a portion of the responsibility for corrupt practices in foreign countries can be attributed...
Sustaining the Sustainable Corporation: Benefit Corporations and the Viability of Going Public Notes
The Delaware public benefit corporation is a recent for-profit legal entity enabling the explicit pursuit of a corporate...
Hybrid Organizations as Shape-Shifters: Altering Legal Structure for Strategic Gain
Social entrepreneurs operate within a multifaceted realm of legal frameworks, where they must make choices among...
The Case for Pro Bono Support of Social Enterprises’
The linked article discusses the importance of pro bono legal support for social enterprises. It highlights the potential...
Corporate Personhood: The Implications for Business, People, and Society
The case of Santa Clara County v. Southern Pacific Railroad brought into question the concept of corporate personhood, with...
Local Development Corporations in the Eye of the Comptroller
New York State's legal framework places significant constraints on the ability of local governments to issue debt, with all...
Risks, Goals, and Pictographs: Lawyering to the Social Entrepreneur
Scholars have contended that transactional lawyers offer value by reducing post-transaction litigation risks, cutting...
The Benefits of a Benefit Corporation Statute for Alaska Native Corporations
Over the past forty-five years, since the enactment of the Alaska Native Claims Settlement Act (ANCSA), which established...
A Business Entity By Any Other Name: Corporation, Community and Kinship
Forty-five years ago, the Alaska Native Claims Settlement Act effectively resolved lingering land disputes involving the...
Lessons from Institutional Shareholder Services: Governing Benefit Corporations’ Third-Party Standard’
Nearly a century ago, Henry Ford, serving as the CEO of the Ford Motor Company, made a significant announcement. He...
Hobby Lobby: Its Flawed Interpretive Techniques and Standards of Application
In late June 2014, the Supreme Court made a highly publicized decision in a case commonly known as Hobby Lobby, addressing...
Social Enterprise As Commitment: A Roadmap
When establishing a social enterprise, entrepreneurs must navigate various for-profit entity options that blend social...
Benefit Corporations – The Latest Development in the Evolution of Social Enterprise: Are They Worthy of a Taxpayer Subsidy
In 1978, Bennett Cohen and Jerry Greenfield invested $12,000 in an ice cream venture, which quickly grew to generate $4...
Taxing Social Enterprise
The linked article discusses the taxation of social enterprises and explores various tax-related issues affecting these...
Does Social Enterprise Law Matter?
Social enterprise laws are rapidly spreading across the country, allowing entrepreneurs to establish their businesses under...
Canning Plum Organics: The Avant-Garde Campbell Soup Company Acquisition and Delaware Public Benefit Corporations Wandering Revlon-Land
In July 2013, Delaware enacted Sections 361-368 of its General Corporation Law, allowing the incorporation of public...
Toward an Improved Legal Form for Social Enterprise
A spirited debate is underway among lawyers, policymakers, and social entrepreneurs concerning the adoption of novel legal...
Litigation Finance in the Public Interest
In the United States, public interest organizations play a crucial role in advancing access to justice and the private...
Blurring Lines between Churches and Secular Corporations: The Compelling Case of the Benefit Corporation’s Right to the Free Exercise of Religion (With a Post-Hobby Lobby Epilogue)’
The upcoming Supreme Court cases, Sebelius v. Hobby Lobby Stores, Inc. and Conestoga Wood Specialties Corp. v. Sebelius,...
When Making Money and Making a Sustainable and Societal DifferenceCollide: Will Benefit Corporations Succeed or Fail
In the United States, a subtle yet significant corporate transformation is unfolding, largely unnoticed by many, including...
A Tax Analysis of the Emerging Class of Hybrid Entities
Jeffrey Hollender, initially successful in selling self-help courses, had a moment of reckoning after a public backlash on...
Pluralism in Corporate Form: Corporate Law and Benefit Corps. Emerging Issues in Social Enterprise
In recent years, there has been a growing fascination with social enterprise, sometimes referred to as "social...
The Benefit Corporation: An Economic Analysis with Recommendations to Courts, Boards, and Legislatures
Following the recent financial crisis, corporations have faced criticism for prioritizing self-interest over their societal...
Benefit Corporations: How to Enforce a Mandate to Promote the Public Interest
In the past decade, a new trend has emerged where corporations aim to generate profits while actively advancing the public...
Benefit Corporation Legislation, Version 1.0 – A Breakthrough in Stakeholder Rights Notes & Comments
In the United States, corporations are facing growing societal pressures to adopt more responsible and ethical practices....
Contrepreneurship? Examining Social Enterprise Legislation’s Feel-Good Governance Giveaway
This Article extends my prior research on theoretical corporate agents, particularly management, who wield more significant...
Negating the Legal Problem of Having Two Masters: A Framework for L3C Fiduciary Duties and Accountability Corporate Creativity: The Vermont L3C & Other Developments in Social Entrepreneurship
The L3C, or low-profit limited liability company, is an innovative business structure that combines pursuing charitable...
The Business Judgment Rule: Should It Protect Nonprofit Directors?
Throughout American history, nonprofit organizations were traditionally structured as trusts, and those entrusted with...