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... Read more »
LDS Newsroom
- Mormon Beliefs Explained at Washington D.C. Temple Visitors’ Center Exhibit May 25, 2012
- Star Valley Wyoming Temple Site Announced May 25, 2012
- Mormon Helping Hands Assist in Maryland Park Cleanup (Photo Essay) May 23, 2012
- Faith Leaders Gather in Pacific Over Freedom of Religion May 22, 2012
- Mormonism in the News: Getting It Right | May 21 May 21, 2012
- Church Honored in Spain for Blood Drive Promotion May 18, 2012
- Mormon Leaders Discuss Helping Hands Efforts With Connecticut Governor May 18, 2012
- British Singing Sensation Katherine Jenkins to Perform at Pioneer Day Concert May 17, 2012
- Like Jabari Parker, Thousands of Mormon Youth Attend Seminary May 17, 2012
- Connecticut and Indiana Mormon Temple Renderings Released May 16, 2012
Law
Taxing(?) City Creek Reserve, Inc.
The other day, Nate responded to many of Jana Riess's criticisms of the City Creek mall in Salt Lake. As I read her piece, one sentence jumped out at me. Read more »
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). Read more »
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? Read more »
Politics and Members of the Church
The Catholic church, that is. Read more »
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... Read more »
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... Read more »
Elder Oaks Testifying Before Congress Today
For those interested, Elder Dallin H. Oaks is testifying right now before the Senate Finance Committee on tax reform, specifically incentives for charitable giving. He is testifying at the request of Senator Hatch. 1 person likes this post. Like Unlike Read more »
Free Your Pulpit
On Sunday, as we luxuriated in General Conference (however we followed it), we missed an annual tradition: Pulpit Freedom Sunday. 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. 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;... Read more »
The Church and Taxes
The Church cares about taxes. 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. 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... Read more »
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. In June, 14.6% of Americans received food stamps. 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... Read more »
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... Read more »
Mission Finances, Part 2 [edited 8/26/2011]
Pop quiz: when you think “Mormons” and “US Supreme Court,” what do you think? (The correct answer is, of course, Reynolds.) For many of us, though, another... Read more »
What If President Monson Endorsed Mitt Romney?
In his talk at the close of the April 2008 General Conference, President Monson talked about the blessing we had received, both as members of the Church and, specifically, over the course of the conference. He ended his talk with counsel: parents are to love and cherish their children, youth are to keep the commandments, those who can attend the temple should, and we should all be aware of each other’s needs. But what if, in closing his remarks, President Monson had said, “My dear brothers and sisters, I feel strongly that Mitt Romney is the best person to... Read more »
The Tax Exemption and the Church’s Political Leanings
In light of the Church’s recent policy statement banning some Church authorities from endorsing candidates, and the speculation that the Church’s political neutrality derives from its desire to stay tax-exempt, I thought I’d present a brief primer on the tax exemption. The Revenue Act of 1894 probably represents the birth of the modern federal income tax. An inauspicious birth, to be sure–it was struck down as unconstitutional in 1895–but the birth, nonetheless. True, it was enacted 19 years before the 16th Amendment permitted direct taxation (whatever that is), but it set the stage for the income tax to come.... Read more »
The Parable of the Talented Endowment Tax
Governments impose taxes in order to raise revenue that, in turn, funds government function and services. In designing a tax system, tax theorists generally try to create provisions that will raise revenue without significantly altering taxpayers’ economic choices. That is, ideally, taxpayers will act in approximately the same way as they would have in a world without tax. But we can’t hit the ideal. The income tax alters people’s actions, because it alters the price calculus. One way is in our work-leisure decisions. Assume with me that I earn $10 an hour. That said, I enjoy not working, too–my... Read more »
Summer 2011 Syllabus
Part of my job as a law professor is to model to students what a transactional attorney does. As part of that, I include in my syllabus a list of things media that they ought to consume in order to understand the world a business lawyer functions in. The list is not exhaustive, by any means, nor should they necessarily read or listen to all of it, but it provides a slice of intelligent commentary on the world I’m teaching them how to enter. If you were preparing people to do what you do, what resources would you recommend?... Read more »
Times & Seasons Welcomes Sam Brunson
Times & Seasons is excited to introduce Sam Brunson as our latest guest blogger. Sam grew up in the suburbs of San Diego and served a Brazilian mission what seems like a millennium ago. He went to BYU as an undergrad and found that a freshman saxophone performance major made his eventual English major look like a practical choice. After toying with teaching critical theory or becoming an author, he did what all good English majors do and chose law school. At Columbia, he met his wife, got a degree, and got a job as a tax associate... Read more »
Polygamy, Natural Law, and Imperialism
I have been researching Reynolds v. United States (1879), the Supreme Court’s first polygamy case, on and off for several years. For those who are interested, my paper on the topic is now available for download at SSRN. Reynolds is an important case in American constitutional history, because was the first time the U.S. Supreme Court ever passed on the meaning of the First Amendment’s protections for freedom of religion. Historians have generally situated the case within the context of the post-Civil War politics of Reconstruction. The anti-polygamy crusade kicked off by Reynolds is seen as an extension of... Read more »
The Evolution of Excommunication
I recently went through every version of the Church Handbook of Instructions, looking at what they have to say about the operation of church courts and how it has changed over time. 1 person likes this post. Like Unlike Read more »
Explaining the Puzzle of Cross-State Differences in Bankruptcy Rates
Bankruptcy rates vary alot across states. With a fairly simple statistical model, Lars Lefgren and I explain about 70% of these differences in a paper just published in the Journal of Law and Economics. For cross sectional work using survey data, where you are looking across states at a point in time, explaining 70% is pretty darn impressive. Be the first to like. Like Unlike Read more »
Are Gated Communities Moral?
When my wife and I talked with our missionary son recently, he said he was glad to be in Carson City, Nevada, instead of Las Vegas. When I asked why, he said: Gated Communities. Be the first to like. Like Unlike Read more »
Bye-bye, Bybee?
A week ago, the New York Times joined the growing chorus of commenters calling for Judge Jay Bybee’s impeachment. Is impeachment really going to happen? And what should we think about the issue? Be the first to like. Like Unlike Read more »
Mormons as Minorities
Today I gave a presentation to the William & Mary chapter of the J. Reuben Clark Society on “Mormons as Minorities” in which I discuss some of my research on Mormon legal and political history (and other stuff). If you are interested, you can listen to the presentation here. Be the first to like. Like Unlike Read more »
Conscience in the Obama Era
I linked yesterday on the sidebar to Stanley Fish’s latest editorial in the New York Times, which takes as its occasion the possibility that President Obama will revoke the “conscience clause” allowing health care providers the right to refuse to provide certain services. I thought I’d add a few thoughts here.* Be the first to like. Like Unlike Read more »
Contemplating Missionary Work in Cuba
The Obama administration announced yesterday that it is easing a handful of restrictions imposed by the U.S. embargo against Cuba. Among other things, Cuban-Americans will now be allowed to travel to Cuba as much as they like and will be free to send money and gifts to friends and relatives without securing travel or export licenses from the Treasury or the Commerce Department. 2 people like this post. Like Unlike Read more »
What I Learned about Mormon Courts (and the Writing of Mormon History)
For those who are interested in Mormon legal history, my article “Preaching to the Court House and Judging in the Temple” was just published in the most recent issue of the BYU Law Review. (You can download a copy of the article here.) This article provides my own take on the rise and fall of civil cases in church courts in the nineteenth-century. Of course the story of how nineteenth-century Mormons took lawsuits over broken contracts, wandering cows, disputed property lines, and the like to their local bishops has been told before, most elaborately in Ed Firmage and Collin... Read more »
The Double-Minded Essence of Mormonism
A while ago I was reading some sermons from the 1880s in the Journal of Discourses. The 1880s, of course, is the decade when the anti-polygamy crusades were at their most intense. Thousands of Mormons were incarcerated, the Brethren were in hiding from the law much of the time, and every time you turned around there was a new law confiscating Mormon property or disenfranchising Mormon voters. Hence, I was surprised to come across a sermon in which George Q. Cannon spoke unironically of his admiration for George Edmunds. Edmunds was a Republican Senator from Vermont, and the chief... Read more »
When is Sin Tax a Sin?
The new tobacco tax in the United States took effect yesterday, which tripled the amount of tax collected on each pack of cigarrettes, and probably raising the cost of a pack to as much as $9. The tax is the single largest increase in tobacco taxes in history. For an LDS audience, this probably seems all fine and good. You aren’t likely to complain about a sin tax if you aren’t committing that sin. And, to be honest, its hard to imagine a sin tax that LDS Church members would be particularly vulnerable to (perhaps ice cream?) But even... Read more »
Conferences and Events
- Society for Mormon Philosophy and Theology Annual Meeting
- Duck Beach Mini-Conference
- Seminar on B.H. Roberts’ "Seventy’s Course in Theology"
- Foundation for Apologetic Information and Research (FAIR) Conference
- BYU Education Week
- BYU Idaho Education Week
- Sperry Symposium
- Utah State Historical Society Conference
- John Whitmer Historical Association Annual Meeting
- Association for Mormon Letters Annual Meeting
Calls for Papers
- The Society for Mormon Philosophy and Theology
- Brazilian Mormon Studies Conference
- Colloque international sur le mormonisme (International Conference on Mormonism)
- LDS Association of Mormon Counselors and Psychotherapists
- Mormon Media Studies Symposium
- Sunstone Kirtland
- Sunstone West
- Sunstone Symposium: MORMONS AND MORMONISM AS A POLITICAL FORCE
- BYU Religious Education Student Symposium
- RESTORATION STUDIES SYMPOSIUM