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.
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…
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?
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:
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.
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.
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.
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!
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?
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…
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…