Category: Liberal Arts

Economics – Law – Philosophy – etc.

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 unconstitutional. What does it mean? Obviously, it means the advent of gay polygamy!! It won’t stop until everyone is married to everyone else, in one giant gay-polygamous-mega-wedding. Let the festivities begin! Okay, maybe not. Let’s go through the rulings, piece by piece, to see what they say, and what their effects may be.

Decriminalizing Polygamy (and, of Course, Tax)

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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!

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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

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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

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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

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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

Approaching Zion

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?

An Overview of LDS Involvement in the Proposition 8 Campaign

I’ve just posted my article, ‘The Divine Institution of Marriage’: An Overview of LDS Involvement in the Proposition 8 Campaign, to SSRN. The article is largely descriptive, setting out in some detail the church’s actions and statements relating to Proposition 8. It chronicles a significant amount of factual material that has not been discussed at all in the existing legal literature. It may be especially relevant to people who have an interest in Proposition 8, same-sex marriage issues, gay rights issues generally, or LDS church issues generally. The full abstract is as follows: “The Divine Institution of Marriage”: An Overview of LDS Involvement in the Proposition 8 Campaign The Church of Jesus Christ of Latter-day Saints (LDS or Mormon church) was heavily involved in the passage of Proposition 8 in California in November 2008, which restricted marriages recognized under state law to those between a man and a woman (as construed by the California Supreme Court, it prospectively denied legal…

How a concussion made me think of Stephenie Meyer and Francis Hutcheson

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Last semester, my first semester studying Greek, I sustained a mild concussion. I have mostly recovered now. I still have problems with bright lights that makes nighttime driving intolerable, but for the most part, I’m functioning normally. But for a few weeks there, I couldn’t think straight. It hurt to concentrate. Reading even a light novel was difficult, and translating Greek was nigh impossible. Just looking at Greek letters caused me pain. But my handwriting was spectacular. Any notes I took about lectures I attended during that time are the most clearly written, beautifully precise notes I have ever taken. Sketching was fine too, so the concentration required to look and draw was painlessly available to me. It was strange to experience this involuntary shift in my capacities. I tend to think that what I think, how I think, is what I am. But if my cognitive functions are subject to physical manipulations, some of which are outside of my…

Finding My Heavenly Mother, Part 4 (Literary Edition)

Also see part 1, part 2 and part 3. In a 1944 essay (“Is Theology Poetry?”), C.S. Lewis remarked, “I believe in Christianity as I believe that the sun has risen: not only because I see it, but because by it I see everything else.” As one who embraced Christianity later in life, Lewis had a keen appreciation of how a new discovery of belief can throw a bright reflected glory on the world and everything in it. The mind, which craves new connections of any kind, takes a special delight in those intellectual connections that carry an associated weight of affection. Who has not noted with pleasure the increased sweetness imparted to a beautiful place by the remembrance of a few precious moments shared there with one’s beloved? How much more, then, might we linger over a place, a picture, a happy turn of phrase that brought to mind some past or promised communion with the divine, assaulting our senses…

Facebook Memes and the Property Tax

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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.

Finding My Heavenly Mother, Part 2

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 The same drive which called art into being as a completion and consummation of existence, and as a guarantee of further existence, gave rise also to that Olympian realm which acted as a transfiguring mirror to the Hellenic “will.” The gods justified human life by living it themselves—the only satisfactory theodicy ever invented.    – Friedrich Nietzsche   During part 1 I described for you my personal awakening to the existence of Heavenly Mother. In this post, I’ll explore some of the implications that discovery had for the way I view God, religion, and myself. (Also see parts 3 and 4) It’s funny, it wasn’t until I became experientially aware of the reality of Heavenly Mother that I realized there is a gigantic hole in the way I had been imagining God. All of a sudden, in the midst of a deluge of male pronouns in scripture and hymn and church discourse, all I could hear was a deafening silence about…

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] I didn’t really think much of it; I didn’t put much stock in financial privacy. And it wasn’t just the amount I paid in rent—as an attorney at a big firm in New York, if you wanted to know how much I made, you basically just needed to know the year I graduated from law school, the firm I worked for, and the website for NALP.[fn2] My salary was there for the viewing. After my first stint in New York, while living in the DC metro area, an acquaintance bought a house. And he mentioned the price[fn3] at his housewarming party. His wife was mortified. She explained to him that that is a number you don’t mention in public. It…

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.)

Charitable Profit

About six months ago, I got an email asking (a) if I knew anything about low-profit limited liability companies (“L3Cs”) and private foundations, and (b) if I’d be willing to be a guest lecturer in a class, explaining what they were and how they function. I did know something (though at the time not much) about them, so I said I’d do it, then spent several weeks immersing myself in the theory and practice behind L3Cs.[fn1] It turns out that Loyola’s business school offers an elective class in Social Entrepreneurship. The point of the class, from what I can gather, is to teach business students about how to create profit-making businesses that make the world a better place. *** I’ve sensed some skepticism recently, both within and without the bloggernacle, about the propriety of charitable institutions making a profit (or, sometimes, about whether profit-making transforms a charitable institution into a non-charitable one). And I find that skepticism odd. Because of course…

Taxing Churches: A Response

Oh no—somebody on the Internet is wrong while I’m on vacation! But duty calls. Recently, Ryan Cragun, a sociology professor, along with students Stephanie Yeager and Desmond Vega, argued that the government subsidizes religion by about $71 billion a year. He thinks this is wrong, and that religions should pay their fair share. I have no problem with his making this argument—tax exemption costs the government significant revenue (though his $71 billion is based on really, really poor assumptions—more on that later), and should be examined carefully and critically. But Prof. Cragun’s analysis is not the careful and critical examination that the tax treatment of churches deserves. His piece has a number of significant problems. I’m not going to address all of the problems, including the fact that he appears unaware that there is an extensive academic literature that explores the place of a tax exemption for churches,[fn1] but I am going to address a handful of his assertions. In…

Post-structuralist Mormon?

I played with deconstruction a little bit this semester. It probably wasn’t a good idea; I didn’t feel I had a firm grasp on Derrida; his ideas squirmed away from me like slippery little fish. But it seemed like so much fun, like such a powerful tool; how could I resist? It was like fire beckoning, or the primitive call to throw rocks off a cliff, or the closed box full of some unknown something. It was seductive to be sure; that didn’t stop it from being a bad idea. One paper I wrote shortly after attempting to read Derrida was about conversion and the binary between internal and external reasons. Internal reasons are one for which an agent has something in his or her subjective motivational set, some desire or inclination, that gives him or her motivation to act. An external reason has no such component in the agent’s subjective motivational set, so while the agent may recognize the…

Polygamy 2012

Once upon a time, family law was a marginal legal topic that didn’t make many headlines the way constitutional law or criminal law so often do. But gay marriage and Prop 8 have propelled family law and marriage to the legal center stage. In an odd parallel development, “the family” has, over the last few years, moved to the center of LDS doctrine and practice as well, with “The Family: A Proclamation to the World” being the most visible evidence of that change. We are living in an intersecting perfect storm of changing family law, family doctrine, and family practice. So we should learn some family law before the cyclone hits. Let’s start with a current case.

The Implied Statistical Report 2011

Missionaries and Convert Baptisms 2000-2011

Over the past few years I’ve put together an analysis of the cumulative information in the Church’s statistical reports. Three years ago I posted The Implied Statistical Report, 2008, and last year I titled my analysis The Implied Statistical Report, 2010. Over this time I’ve tried to improve my methods and the data available, collecting data from a few different sources. This year I’ve again looked at the data and discovered something unexpected: The Church’s real growth is actually faster in the U.S. and Canada than it is in the rest of the world.