Category: Liberal Arts

Economics – Law – Philosophy – etc.

Mormonism at the Scopes Trial

I read Edward J. Larson’s Summer for the Gods: The Scopes Trial and America’s Continuing Debate Over Science and Religion (Harvard Univ. Press, 1997) earlier this month, and was surprised to see the Book of Mormon appear in one of…

Reasoning Together – Zion

We talk about Zion in a lot of different senses, but I think most of these share the general idea of communally gathering, developing, sharing, and partaking in everything that is lovely, virtuous, or praiseworthy or of good report. How…

Same-Sex Marriage Bans and Tax

The District of Utah has had a busy week. As I’m sure you heard (and if you haven’t, you ought to read Kaimi’s post first), Utah’s ban on same-sex marriage has been struck down as unconstitutional. A week ago, in the wake of the decision that didn’t actually legalize polygamy, I looked at the potential tax consequences of that decision and, fairly anti-climatically, determined that there were none. Plenty of electrons will be spilled going over this decision but, again, I suspect that the tax consequences will be underexplored.

Gay Polygamy in Utah!

By now you’ve heard the news. A federal judge in Utah just ruled that the state’s ban on same-sex marriage was unconstitutional. This follow on last week’s ruling, from a different judge, that portions of Utah’s polygamy statute were also…

Decriminalizing Polygamy (and, of Course, Tax)

On Friday, December 13, the Judge Waddoups, a district court judge in the District of Utah, held that Utah’s criminalization of polygamy was unconstitutional. Partly, anyway.

More on that in a minute. I suspect that this opinion will reverberate throughout the blogosphere and the mainstream media, with the reporting displaying various levels of accuracy. The question I suspect won’t get much play, though, is, what are the tax consequences of this decision?

Happy(?) Repeal Day!

The Twitters tell me that 80 years ago today, Utah became the 36th state to ratify the 21st Amendment, thus ending Prohibition.

Whatever you think about Prohibition, it’s probably worth noting the Pres. Grant was not a fan of its end. In fact, he addressed the end of Prohibition—and Utah’s role in ending it—at General Conference in 1934. Here’s an (annotated by me) excerpt of what he said:

Invite the IRS to Your Family Reunion

Over at Keepaptichinin, Amy Tanner Theriot has a wonderful post talking about family associations, and providing some guidelines for how to put together a successful association. In the post, she mentions that family associations can qualify as 501(c)(3) tax-exempt entities. At the mention of Code sections (and revenue rulings!), my ears perk up, and I thought I’d give a little more information about the tax side of such organizations. But before you read my post, you need to read Amy’s. Because everything I know about family associations I learned reading her post, then doing a little Westlaw research. Because of that, basically nothing I write here will mean much unless you’re familiar with what Amy wrote.

The Approaching Zion Project: Deny Not the Gifts of God

This chapter (understandably) overlaps significantly with the previous chapter, Gifts. These are, after all, discourses he delivered at various times, to various audiences, with common themes. I’m reading them separately, though, and different things hit me at different readings. So, like always, I won’t discuss everything Nibley focuses on (and I’ll try to not spend too much time on things I’ve discussed previously). With that out of the way, on to the chapter.

The Approaching Zion Project: What is Zion? A Distant View

Another confession: I had a really hard time with this chapter. And it’s not just because I read it sitting in an airport waiting for a plane that was delayed for an hour and a half. Rather, it’s because of the way Nibley speaks of the wealthy. Certain of his descriptions feel, to me, so laughably one-dimensional—so moustache-twirling, tying-the-heroine-to-the-tracks—that I find myself fighting both his prose and my instincts to not just dismiss his entire piece out of hand.

The Approaching Zion Project: Our Glory or Our Condemnation

Now that I’ve read my first chapter of Approaching Zion, a couple more caveats before we get started. First, I’m not going to bother summarizing what Nibley said. Instead, I’m going to try to engage it, responding to ideas that engaged me, whether I agree or disagree. Second, I’m not going to try to engage with the full text; in Chapter 1, there were two things that really spoke to me, and one more that I’m going to mention and defer until a later installment. Feel free, in the comments, to engage with what I’ve engaged with, what I’ve said, or something else in the chapter that you feel needs to be responded to. With that, let’s go!

The Approaching Zion Project: Prologue

I have a confession to make: I’ve never read Hugh Nibley’s Approaching Zion. I’m serious. I mean, I bought it years ago, probably before my oldest daughter was born. I’ve lugged it through at least six or seven moves. And it’s sitting on my bookshelf, taking up valuable real estate. But, though I’ve nibbled here and there, I’ve never even read a complete chapter.

It seems an odd oversight, frankly: in Approaching Zion, Nibley describes what constitutes a Zion society, and what we need to do to establish such a Zion society; I’m deeply interested in how society and the law can promote social justice and a better world. So it seems like a natural fit, right?

Facebook Memes and the Property Tax

There is, I’ve been told, a Facebook meme going around, juxtaposing a decaying house and the San Diego temple to support the argument that churches should not be exempt from taxation.

And, like Facebook memes everywhere, this one is dumb. Dumb primarily because it is a tautology that doesn’t say anything. Because of course a tax-exempt organization does not pay taxes that a non-exempt individual pays. That’s pretty much the definition of tax exemption.

Of course, saying that a Facebook meme is dumb and tautological makes for a pretty short and boring post. Far more interesting, imho, is to take seriously the point that the people spreading the picture are trying to make, and complicating that rhetorical picture a little bit.

Entirely Privately

When I lived in New York, I could have told you what virtually all of my friends paid in rent. It was a fairly common topic of conversation, and the conversation was one of two types: the can-you-believe-I-pay-$2,000-for-this-dump, or can-you-believe-I-only-pay-$3,500-for-this-apartment.[fn1]…

Moroni Torgan, Yeah Samaké, and Political Neutrality

As a result of its political neutrality policy, the Church is not going to endorse Mitt Romney in his bid to become President (or, for that matter, Harry Reid in his bid to be reelected to the Senate). There are probably a number of reasons for the Church’s desire to avoid endorsing a candidate but, as I’ve said previously, one reason may well be the tax consequences of such an endorsement. (Short refresher: technically, the IRS could revoke the Church’s tax exemption, meaning the Church would owe taxes on all of its income other than donations, and that Church members who paid tithing or other offerings could no longer deduct those donations in calculating their taxes.)