States as Laboratories for Charitable Compliance: An Empirical Study

Eric Franklin Amarante 90 Geo. Wash. L. Rev. 445 Each year, the Internal Revenue Service (“IRS”) awards 501(c)(3), taxexempt status to thousands of organizations that do not meet the statutory requirements for charities. This is because the IRS, facing increasingly severe budget cuts, adopted a woefully inadequate application process that fails to identify even the...
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Pandora’s Loot Box

Sheldon A. Evans 90 Geo. Wash. L. Rev. 376 The emerging trend of loot boxes in video game platforms continues to expand the shifting boundaries between the real and virtual world and presents unique insights into the impact each world should have on the other. Borrowing their design from the gambling industry, loot boxes operate...
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Legitimizing Lies

Courtney M. Cox 90 Geo. Wash. L. Rev. 297 Lies are everywhere today. This scourge of misinformation raises difficult questions about how the law can and should respond to falsehoods. Legal discourse has traditionally focused on the law’s choice between penalizing and tolerating lying. But this traditional framing vastly oversimplifies the law’s actual and potential...
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Preview of the Late March 2022 Supreme Court Arguments

March 28 Southwest Airlines, Co. v. Saxon 21-309, 7th Cir. Preview by Erica Hackett, Online Editor The issue in Southwest Airlines, Co. v. Saxon is whether airline baggage ramp supervisors are exempt from the Federal Arbitration Agreement (FAA). The FAA requires that courts enforce arbitration agreements, however it exempts “contracts of employment of seamen, railroad...
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Copyright’s Legal Mistake

March 22, 2022 Unicolors, Inc v. H&M Hennes & Mauritz, LP, 142 S. Ct. 941 (2022) (Breyer, J.) Response by Jasper L. Tran† Geo. Wash. L. Rev. On the Docket (Oct. Term 2021) Slip Opinion | SCOTUSblog Copyright’s Legal Mistake Not every Supreme Court case is monumental.1 While some have certainly changed the law in drastic ways,2...
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Preview of the March 2022 Supreme Court Arguments

March 21 Berger v. North Carolina State Conf. of NAACP 21-248, 4th Cir. Preview by Erica Hackett, Online Editor The issue in this case is whether the President Pro Tempore of the North Carolina State Senate and the Speaker of the State House may intervene in litigation regarding a North Carolina voter ID law. Petitioners...
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‘Cornerstone Upon Which Rest All Others’: Utilizing Canons of Statutory Interpretation to Confirm an Enforceable Trust Duty for Native American Health Care

Brayden Jack Parker 90 Geo. Wash. L. Rev. 237 In 1976, the federal government passed the Indian Health Care Improvement Act (“IHCIA”) in furtherance of its special trust responsibility owed to Native Americans. Through the IHCIA, Congress created the Indian Health Service, which provides health care to five million members of federally recognized tribes. In...
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Regional Cooperative Federalism and the U.S. Electric Grid

Hannah J. Wiseman 90 Geo. Wash. L. Rev. 147 The U.S. Constitution makes no direct mention of regional governing entities, yet they are an entrenched part of our federalist system. In the area of electric grid governance, the federal government enlists independent, private entities called regional transmission organizations (“RTOs”) to implement federal policy and achieve...
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