Shortcomings in U.S. Federal Tax Regulatory Regime of Private Foundations: Insights for Australia

This Article addresses the need for a more comprehensive regulatory scheme of Australia\u27s nonprofit organizations, particularly its private foundation type structures. By considering the strengths, and more importantly, the weaknesses of the U.S. tax regime of private foundations, Australia can avoid pitfalls that accompany the development of Australia\u27s laws and regulations. The Article begins by exploring the history, nature, and culture of Australia\u27s nonprofit sector. After outlining the structure of the sector, the Article focuses on the potential for abuses if prescribed private funds are not given appropriate attention to avoid such abuses. Then, the Author details the U.S. nonprofit sector. by looking briefly at the history and development of U.S. private foundations, as well as actual and perceived improprieties perpetrated throughout the regime by private individuals, nonprofit organizations, and Congress. Finally, the Article applies lessons learned from the U.S. regime to Australia. The Article concludes by discussing the need for effective regulation strategy for Australia\u27s nonprofit sector. Such strategy, according to the Author, is essential to protect the tax base and to guard against major improprieties and scandals

Toward Facilitating a Voice for Politically Marginalized Minorities and Enhancing Presidential Public Accountability and Transparency in Foreign Health Policymaking

Residents of underdeveloped countries who belong to ethnic, racial, sexual, and political minorities usually endure relatively ineffective political voices. More than any other world population segment, these marginalized people are vulnerable to, and suffer from, compromised health and life expectancies. Their immense human tolls have spawned severe global humanitarian, economic, social, political, and security dilemmas contrary to the strategic interests of the United States. Despite recognition of these devastating harms here and abroad, the president as de facto primary U.S. foreign policymaker continues to formulate foreign health policy in an insular policymaking environment. The insularity enables the president to design policy without broad input, transparency, or public scrutiny. This Article suggests the alteration of the presidential policymaking apparatus. It proposes a concrete structure to facilitate a voice for politically marginalized minorities and to enhance public accountability and transparency in presidential foreign health policymaking, thereby collaterally imbuing the process with a new legitimacy