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Volume 106 - Issue 3

Size Matters (Even If the Treasury Insists It Doesn’t): Why Small Taxpayers Should Receive a De Minimis Exemption from the GILTI Regime

By Patrick Riley Murray. Full Text. The Tax Cuts & Jobs Act drastically altered the U.S. international tax landscape. Among its most significant changes is the implementation of the Global Intangible Low-Taxed Income (GILTI) regime. GILTI attempts to increase the U.S. tax base by preventing both the offshoring of intangible assets and the avoidance of…

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Show Me the Money: Addressing the Oversight Gap in Private Foundation Donations to Donor-Advised Funds

By Kerry Gibbons. Full Text. Americans’ charitable giving habits are changing. Since the 1990s, a new form of charitable giving (donor-advised funds, or “DAFs”) has skyrocketed in popularity. In 2018, DAFs held at least $72 billion in charitable dollars—representing a 200% increase from four years prior. DAFs’ ascendance can be attributed to their ease of…

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You Don’t Have a Home to Go to but You Can Stay Here: A Bill of Rights for Unhoused Minnesotans

By Daniel P. Suitor. Full Text. Unhoused people are constantly and consistently mistreated by our society. Cities criminalize basic, life-sustaining activities of people experiencing homelessness, such as sitting down in public or sleeping in parks. Law enforcement bodies are quick to harass them, and residents are happy to look the other way in the name…

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Tax, Spend, and Prevent Discrimination: Why Title IX’s Passage Under the Spending Clause Holds the Answer to a Quarter-Century Long Circuit Split

By Miriam Pysno Solomon. Full Text. Title VII of the Civil Rights Act of 1964 and Title IX of the Education Amendments of 1972 both strive to reduce and eliminate discrimination on the basis of sex. While Title VII governs almost all employers in the United States, Title IX similarly governs almost all educational institutions.…

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Copycat Cosmetics: The Beauty Industry and the Bounds of the American Intellectual Property System

By Marra M. Clay. Full Text. The primary justification for intellectual property is simple: it exists to incentivize innovation. Creators, innovators, and inventors are motivated to create, innovate, and invent by the promise of exclusive rights to the fruits of their labor. The founding fathers believed these rights so important that they wrote them into…

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Whose Data Anyway? The Inconsistent and Prejudicial Application of Ascertainability in Data Privacy Class Actions

By Nathan Webster. Full Text. Data breaches are increasingly common. As the frequency of data breaches increases, so too does the frequency of data privacy class action suits. However, as plaintiffs overcome longstanding obstacles to class certification, new challenges are emerging. One issue poses a particular challenge for data privacy plaintiffs: the heightened ascertainability requirement.…

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Using Community Benefits to Bridge the Divide Between Minnesota’s Nonprofit Hospitals and Their Communities

By Meredith Gingold. Full Text. Nonprofit hospitals receive numerous state and federal tax exemptions. In return, communities expect that hospitals will give back what they can. This giving, called “community benefits,” can take many forms including money spent on educating a hospital’s doctors and residents, free or discounted care to low-income patients, and Medicaid shortfalls—the…

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Somebody’s Tracking Me: Applying Use Restrictions to Facial Recognition Tracking

By Matthew E. Cavanaugh. Full Text. Facial recognition tracking is the use of facial recognition technology to track a person’s movements based on the appearance of their face at particular locations. It is one of many rapidly advancing technologies that are forcing a judicial reckoning with how the Fourth Amendment right against unreasonable searches applies…

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Suing the Aiders and Abettors of Torture: Reviving the Torture Victim Protection Act

By Ryan Plasencia. Full Text.  While universally condemned by the international community, state-sponsored torture and extrajudicial killing are still pervasive practices around the globe. This Note examines a specific form of state-sponsored torture and killing—those acts that are facilitated or aided by multinational corporations with profit motives. In 1992, the United States enacted the Torture…

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