Category: Liberal Arts

Economics – Law – Philosophy – etc.

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 with a sudden tingle of the holy. Like Lewis, I have been in the habit of finding God everywhere, illuminating everything. And besides amid the glories of the natural world, nowhere for me does the spirit of God breathe more vibrantly than in literature. The scriptures of various religious traditions are, of course, replete with references to God. But I’ve encountered beautiful spiritual insights in books by authors from Victor Hugo to Friedrich Nietzsche. Since “discovering” my Heavenly Mother, I…

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.

Finding My Heavenly Mother, Part 2

 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 the feminine side of God. As Man Now Is . . .  Women and men of many religious traditions seek out and worship versions of the Divine Feminine. But Mormon doctrine contains certain points that render a female aspect of God peculiarly relevant. Part of Joseph Smith’s departure from mainstream Protestantism was his unorthodox view of the Godhead as completely separate individuals, and the even more radical proposition that God the Father and Jesus Christ have glorified, perfected, and immortal physical bodies.…

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 came as a shock to me—I was so acclimated to the public discussion of rent payments as a cocktail party discussion that it never occurred to me that anybody would want to be cagey about how much they paid for housing. I remembered these differing social conventions about money when I read the Parade Magazine[fn4] interview with the Romneys. When asked about tithing, Mitt Romney says, Our church doesn’t publish how much people have given. This is done entirely privately.…

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 a charity can (and, I would argue, in most cases should) earn a profit, at least some of the time. Why? A couple reasons. First, money that’s just sitting around is actually losing value. And that’s the case for everybody (including you and me and for-profit businesses—some companies will use “sweep accounts,” which allow them to invest excesss cash overnight). I assume that charitable institutions don’t have steady revenue, revenue the timing and amount of which match exactly their administrative…

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 the end, though, what bothers me most about Cragun’s piece is that he’s taken an important topic and made it into a polemic. Those who agree with him now have “facts” to bandy about, while those opposed have a specious argument they can treat as an easily-dismissed straw man, and can ignore engaging in a valuable tax policy discussion. Before I get into my specific criticisms, though, I want to make a couple points upfront. First, although I find lots…

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 logical validity of the external reason, he or she has no reason to act on it. Here is the pertinent argument: McDowell’s counterexample of conversion is similar to Williams’s example of the reluctant soldier. In both cases, the agent is initially unmotivated to do something which others in his social group thought he should do. Williams solves the problem of the soldier’s change of heart by saying his internal reasons changed through deliberation. McDowell proposes that the community standards which…

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 the better decision, I want to push that intuition a little: (1) Let’s suppose, first, that Alex bought with cash because he has $200 just lying around. Pat, on the other hand, doesn’t, and the only way she can afford a Kindle is by borrowing. But assume Pat has a steady, if low-paying, job with amazing job security, while Alex, though making more money,has a 70% chance of losing his job in the next three months, with an uncertain outlook…

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 noticed quite a few points in which Mormons and Muslims have more in common than either group does with other denominations of Christians. One of the first that seems to come up is alcohol. If you go out to a restaurant and decline to order wine, your American waiter will think you’re cheap, your Italian waiter will think you’re crazy, and your Tunisian waiter will light up in pleasure and disbelief, commend you for your temperance,  and tell you this…

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 are arguable at a point where we again need to fundamentally rethink the tax law. The politics of the Tax Reform Act of 1986 are absolutely fascinating. If you want to peer into the political machinations of D.C., you could do worse than reading Birnbaum and Murray’s Showdown at Gucci Gulch, a comprehensive (and fascinating) look at the people who shepherded tax reform through the process. If you don’t have time for the book,[fn1] there are a couple great articles…

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 you pay taxes at a marginal rate of 35%, and you get a charitable (or any other) deduction for $100, you will pay $35 less in taxes than you would have without the deduction. If, on the other hand, you pay taxes at a 20% marginal rate, your tax bill would be reduced by $20. Itemization And what is an “itemized” deduction? In calculating your tax liability, there are some deductions you can basically always take (these are called above-the-line…

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 to be to “bait” the I.R.S. into attempting to revoke at least one church’s tax exemption, then challenge the revocation to the Supreme Court, in an effort to have the prohibition overturned as unconstitutional. Will the I.R.S. take the bait? Probably not. In 2006, the I.R.S. released a study it had done of its 2004 Political Activities Compliance Initiative. Basically, it looked at 82 cases in which it the non-profit allegedly violated the prohibition.[fn3] It determined that 18 of the…

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 corporations.[fn5] So the Church wants to maintain its exemption. Note, though, that the exemption benefits not only the Church, which doesn’t have to pay taxes, but its (U.S., but see below) members, who might get a deduction for their donations. Note, too, that even if the Church lost its exemption, it probably wouldn’t be taxable on donations it received; they would likely (though not unquestionably) be treated as non-taxable gifts. The Church and (Members’) Taxes (Note, here, that I don’t…

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 calling was the unavoidable result of the idea of attaching religious significance to daily work (39-40). The motivation to accumulate wealth was the desire to have confirmation that one was saved. Unlike Catholics, Protestants had no priest to confess to and receive absolution of sins, so the status of soul was in doubt, which was a very uncomfortable position to be in spiritually (60,66). “Restless work in a vocational calling was recommended as the best possible means to acquire the…