Category: Liberal Arts

Economics – Law – Philosophy – etc.

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.

Exploring Mormon Thought: The Homogeneous?

In chapter 8 of The Attributes of God, Ostler continues grappling with the question of human agency in relation to God’s foreknowledge. The professional literature generated by this kind of theological question is wide and deep and the field is no particular speciality of mine. On these kinds of questions, Ostler is much better read than I am. The basic problem is this: “If there is anything in [an agent’s] circumstances which precludes a person from exercising a power, then the power cannot be exercised under those circumstances” (249). Blake argues that God’s strong foreknowledge is just the kind of  causally implicated circumstance that compromises a person’s freedom to exercise their agency. As a result, the power to choose in this instance is no real power and agency is compromised. I recommend a close reading of the chapter’s details. As a non-specialist, though, I’m wondering about the larger context that frames these really difficult questions.

Taxing the United Order

The United Order appears (for now, at least) to be a relic of the 19th century; since them, the mainstream Mormon church hasn’t attempted to institute any large-scale communal economic structure based on Acts 2. And, frankly, I don’t have any reason to think that it will in the 21st century; the Law of Consecration seems to be something different than economic communalism (though economic communalism fits within the Law of Consecration).

Mitt Romney’s Tithing Problem (?)

ABC broke the news: Mitt Romney has donated millions of dollars worth of stock to the Mormon church. SEC filings disclose that a Bain partner donated $1.9 million of Burger King stock to the Church; in addition, the Church has received stock of other Bain holdings, including Domino’s, DDi, Innophos, and the parent company of AMC Theaters.

But why? Why would Romney give the Church equity stakes in bad fast-food chains, second-rate pizza chains, and other such holdings?

Sex-Ed and Social Justice*

***WARNING: This post mentions sex. I use the word a lot in this post. If that makes you uncomfortable, this may not be the post for you.*** Over the summer, the Bloomberg administration announced that, for the first time in two decades, public school students in New York would be required to take sex-ed. The curriculum the administration recommended—HealthSmart (middle school and high school) and Reducing the Risk—include, among other things, lessons on abstinence and birth control.

Interest Never Sleeps

Hypothetical:[fn1] Alex and Pat both want a Kindle Fire.[fn2] Alex goes to the local brick-and-mortar[fn3] Amazon store, pays $200 cash, and takes a Kindle Fire home. Pat goes to the bank, gets a loan for $200, goes to the local brick-and-mortar Amazon store, pays the $200, and takes a Kindle Fire home. Who made the better decision?[fn4] *** In the Church, we’re suspicious of debt. Sure, we get a pass on student loans, a modest house, a first car, but, as a general rule, our leaders discourage incurring consumer debt, and celebrate those who have escaped debt’s clutches. Having grown up a member of the Church, and having heard the various talks and lessons, I suspect most members would say that Alex made the better decision;Alex has the Fire and no debt. Pat, on the other hand, has both the Fire and the debt. *** Assuming you agree with my intuition that, in general, Mormons would think that Alex made…

Phantom Limb

I can’t speak to your experience. I can’t speak even to my own. But I’ll tell a story. I remember the day and time and place that I stopped believing in God, but not the date.

Utah Women in the Labor Market

The Atlantic Cities, currently one of my favorite sites, has, over the last several days, run a series looking into the best states for working women (both generally and in the “creative class”). What leaped out at me: Utah’s a pretty bad place to be a working woman.

Mormons and Muslims

I had a university professor who lived in Iran and ran a television program dedicated to classical Persian music prior to the Islamic revolution. He spent a lot of time during the seventies crossing sketchy borders into various ‘Stans. One of his tools for successful border crossing (not to mention survival) was a pamphlet he wrote himself, highlighting similarities between Mormons and Muslims; things like a founding prophet, directly revealed scripture, fasting, and polygamy. I was intrigued by his comparisons, and this class was one of the many things that prompted me to study Arabic and learn more about Islam.  It’s sad to me that so many Mormons (like Americans in general) have negative and badly stereotyped views of Muslims. As adherents ourselves to a religion that often seems to get more than its share of unfair and unfounded criticism, we can afford a deeper look. During the time I’ve spent in Muslim countries (and with Muslims in this country), I have…

How Are You Celebrating?

No, today isn’t a national holiday. It’s not any particular religious festival. We’re more than a week away from Halloween, a month from Thanksgiving, and a couple months from Christmas. The only reason you have today off (assuming you have today off) is because today is Saturday. And yet . . . On October 22, 1986, President Ronald Reagan signed into law the Tax Reform Act of 1986, a bipartisan bill. That law, signed 25 years ago today, was the last fundamental tax reform in which the U.S. has engaged. Among other things, it broadened the tax base, reduced the number of tax brackets, and reduced the highest tax bracket from 50 percent to 28 percent. It vastly simplified the monster that the tax code had become. Since 1986, of course, the number of tax brackets has crept up, top marginal rates have crept up, and plenty of loopholes and special exceptions have been reintroduced into the tax law; we…

Background: Elder Oaks and the Charitable Deduction

Yesterday, as Marc pointed out, Elder Oaks testified in front of the Senate Finance Committee in favor of the deduction for charitable giving. He argued that the charitable deduction is vital to the nation’s welfare. Why, though, these hearings on the charitable deduction? Is it under attack? In case you haven’t been following the politics of tax and budgeting recently (of course, who hasn’t?), I thought I’d provide a little background to the hearing. The Deduction for Charitable Donations The charitable deduction is an itemized deduction (more on that later). It’s one of the older deductions in the tax law, though its run is not coterminous with the tax law. The modern federal income tax was enacted in 1913, but the charitable deduction didn’t manage to get enacted until 1917. And what is the relevance of a deduction? Basically, a deduction reduces your tax liability by the amount of your deduction times your marginal tax rate. So, for example, if…

Free Your Pulpit

On Sunday, as we luxuriated in General Conference (however we followed it), we missed an annual tradition: Pulpit Freedom Sunday.[fn1] A quick background on Pulpit Freedom Sunday: on July 2, 1954, Lyndon Johnson proposed that Section 501(c)(3) (the Internal Revenue Code section that exempts, among other things, churches, universities, and the NCAA from tax) be amended to prevent exempt organizations from campaigning on behalf of or against candidates for office. [fn2] There’s no legislative history, and, in fact, no record of the voice vote on the amendment. But it passed. Note, though, that the prohibition wasn’t particularly aimed at churches; in fact, most people seem to think Sen. Johnson was worried that (non-religious) nonprofits were trying to unseat him. Since 2008, the Alliance Defense Fund  has sponsored Pulpit Freedom Sunday. The basic idea is that pastors flout the prohibition, deliberately supporting or opposing a candidate for office in their sermons. Which they record. And send to the I.R.S. The idea seems…

The Church and Taxes

The Church cares about taxes.[fn1] It doesn’t really seem to care about the details of tax policy, of course. I’ve never seen the Church weigh in on the appropriate tax rate, tax base, or even the appropriate type(s) of tax (e.g., an income or consumption tax, a retail sales tax or a VAT, or whatever) a government should impose.[fn2] But still, it makes explicit and implicit nods that indicate that, ultimately, it cares both about its tax position and that of its members. The Church and (Its) Taxes Like (essentially) every other church in the U.S., the LDS church is exempt from taxation. Not only that, certain U.S. taxpayers who donate to the Church[fn3] can deduct their donations. And the Church is careful to protect its tax exemption. It explicitly does not endorse or oppose candidates for office.[fn4] Church property cannot be used for doing things that would endanger the Church’s tax exemption. It organizes its for-profit businesses as separate, non-exempt…

Consumerism vs. Stewardship

The following is a modified excerpt from my presentation at Sunstone this summer. We live, not only in a capitalist, but a consumerist, society. Our society is all about spending, acquiring, cluttering, and replacing, not about maintaining, restoring, renewing, and protecting. It is cheaper to buy new than to repair old.  We live in a disposable country, where everything is trash, if not now, then soon. How did we get here? One of the best explanations I’ve found is in the work of the social theorist Max Weber (1). He examined the correlation between the Protestant religious belief and its accompanying work ethic and the accumulation of capital and the subsequent rise of capitalism. One aspect [of the concept of calling that arose during the Reformation] was unequivocally new: the fulfillment of duty in vocational callings became viewed as the highest expression that moral activity could assume. Precisely this new notion of the moral worth of devoting oneself to a…

Desert and a Just Society

The 2010 poverty level in the U.S., we learned on Tuesday, is the highest it has been since 1993. In 2010, about one in six Americans lived below the poverty line.[fn1] In June, 14.6% of Americans received food stamps.[fn2] To some extent, the high poverty rate is probably related to the high unemployment rate, which was 9.1% in August. I throw out all of these numbers to suggest that, as a society, we have a problem. That problem needs to be fixed. And we, as Mormons, undoubtedly have something that we can bring to the discussion of how to fix it. As I think about how we can fix poverty, though, I’m hugely influenced by Ron Haskins and Isabel Sawhill’s book Creating an Opportunity Society.[fn3] Haskins and Sawhill point out that Americans care about desert.[fn4] That is, as Americans, we want those who have the ability to work for a living. And I’m interested in this idea of desert. Because…

Mormonism and Social Justice

Recently, we’ve seen some distrust of religions that advocate social justice, from sources as diverse as the political punditry and lay Mormons.[fn1] The criticism is unfounded, of course, and strikes me as ahistorical and anti-Catholic. The term “social justice” comes from 1840, when the Jesuit scholar Luigi Taparelli as he worked through the philosophy of Thomas Aquinas. As you look at Jesuit schools’ mission statements, you begin to understand how central social justice is to the Jesuit identity. I teach at a Jesuit law school. Part of our mission is to “prepare graduates who will be ethical advocates for justice and the rule of law.” This social justice emphasis is inspired by the belief that each human being “deserves dignity and respect.” And Pope Benedict XVI takes this dessert further: he says that charity is inseparable from justice.[fn2] So why spend this time, on a Mormon blog, talking about Catholic conceptions of social justice? Because not only does the Mormon tradition has…

Mission Finances, part 3

(Note: this is the fourth part of a several-part series. You can read previous installments here, here, and here.) Quick review: prior to November 1990, missionaries and their families paid the actual cost of their missions. Moreover, parents would send money directly to their sons and daughters, with no intermediation from the Church. In May 1990, the U.S. Supreme Court ruled in Davis v. United States that such payments were not tax-deductible, notwithstanding language in the Internal Revenue Code that contributions made “to or for the use of” the Church would be deductible. In November 1990, the Church announced that, going forward, it was equalizing the costs of missions; all (U.S. and Canadian, at least) missionaries would pay a set monthly amount into the Church’s mission fund; the Church would then disperse to missionaries the amount of money they needed. While there’s no indication that the decision in Davis caused the Church to change its policy, I wouldn’t be shocked…

Mission Finances, Part 2 [edited 8/26/2011]

[Note: this is the third (yes, third) part of a many-part series. You can read Part 1 here and Part 1.5 here.] [Note #2: A friend points out that I left some information out of this post that is helpful in understanding what I’m talking about. That information is in Part 1, but it’s been a long time since I posted Part 1, so I’m adding some clarifying details in bold. Thanks, SG.] Pop quiz: when you think “Mormons” and “US Supreme Court,” what do you think? (The correct answer is, of course, Reynolds.[fn1]) For many of us, though, another less-known case impacts our lives, at least while we’re missionaries or while we’re supporting missionaries, nearly as much: Davis v. United States. Brother and Sister Davis had at least two sons, Benjamin and Cecil. In 1979, Cecil was called to the New York Mission, while in 1980, Cecil was called to the New Zealand-Cook Island Mission.  In 1981, the Davis paid…