This week in the Law Library we’re teaching researching in secondary sources and technology in law practice as well as celebrating Hispanic Heritage Month and previewing Ohio Supreme Court oral arguments.
This Week’s Research Sessions
Tuesday, September 26, 2023
Lawyering I, sec. 3
Laura Dixon-Caldwell, Instructional & Reference Services Librarian
Room 145
10:40am – 12:05pm
Researching Secondary Sources
Technology in Law Practice
Shannon Kemen, Legal Technology & Research Instructional Services Librarian
Room 107
11:10am – 12:05pm
Lawyering I, sec. 1
Laura Dixon-Caldwell, Instructional & Reference Services Librarian
Room 145
1:30pm – 2:55pm
Researching Cases & Citators
LLM Research & Writing
Shannon Kemen, Legal Technology & Research Instructional Services Librarian
Room 235
4:40pm – 6:05pm
Researching Secondary Sources
Thursday, September 28, 2023
Technology in Law Practice
Shannon Kemen, Legal Technology & Research Instructional Services Librarian
Room 107
11:10am – 12:05pm
LLM Research & Writing
Shannon Kemen, Legal Technology & Research Instructional Services Librarian
Room 235
4:40pm – 6:05pm
Researching Secondary Sources
Featured Study Aids
Tax-Exempt Organizations in a Nutshell
Available via the West Academic study aids subscription, this text provides a valuable introduction and foundation for those students taking classes that deal with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, this is a valuable introduction for nonprofit professionals who need a concise overview of the legal problems that nonprofit organizations routinely face.
Understanding Nonprofit and Tax Exempt Organizations
Available through the LexisNexis Digital Library study aid subscription, the third edition of Understanding Nonprofit and Tax Exempt Organizations begins with an introduction to nonprofit organizations by discussing the relevant law in general, as nonprofits are governed by state law. Next, tax exempt organizations are discussed, by first giving the reader the background on where such organizations fit in the nonprofit sector; why the organizations are given preferential tax treatment; what form these organizations take; and how such organizations are governed and dissolved. The third edition also provides detailed explanations of the various rules, regulations and tests organizations must follow in order to obtain or retain their tax exempt status as well as the consequences for failure to comply and looks at the court created commerciality and public policy doctrines.
Featured Guide
Tax Law Research : Federal and Ohio: Nonprofit LLCs
Featured Treatise
Nonprofit Organizations: Law & Taxation
Nonprofit Organizations: Law and Taxation provides detailed coverage of the effect of tax acts on nonprofit entities. The author discusses: accounting methods for reporting financial activities; use of tax-exempt bonds for financing; Consequences of a private foundation’s status; Tax consequences of donors; and the concept of unrelated business taxable income for hospitals, colleges, museums, and other nonprofit organizations.
Featured Video
Business Filings & Company Research Part 4: Specialized Resources
In part 4 of our videos on business filings and company research, we will look at some specialty resources, including how to research nonprofit organizations.
Featured Website
IRS: Charities & Non-Profits
Featured Database
Bloomberg Law
- Accounting Policy & Practice Portfolios: Portfolio 5200-3rd: Accounting for Not-for-Profit Organizations
- Corporate Governance, Comparison Table – State Business, Benefit & Nonprofit Corporation Statutes
- Portfolio 450-2nd: Tax-Exempt Organizations — Organizational and Operational Requirements
- Practical Guidance: Nonstock & Benefit Corporations
Celebrate National Hispanic Heritage Month
Photo by Texas Military Department, CC BY-ND 2.0
Hispanic Heritage Month is September 15 to October 15 and celebrates the contributions and importance of Hispanics and Latinos to the United States and those American citizens whose ancestors came from Spain, Mexico, the Caribbean, Central America, and South America. This year’s theme is Uniting Communities.
UC & UC Law Celebrations & Events
UC Law Library Hispanic Heritage Month Display
Take a few moments out of your busy schedules to view our Hispanic Heritage Month small display.
UC Alumni Association Celebrates Hispanic Heritage Month
UC Libraries Hispanic Heritage Month Display
A new exhibit on display on the 4th floor lobby of the Walter C. Langsam Library presents information about this month and features books from the collections of UC Libraries.
September Oral Arguments at the Ohio Supreme Court
You can view the live stream of oral arguments on the Court’s website or see them after the arguments take place in the Ohio Channel archives.
Tuesday, September 26, 2023
State v. Jones – whether the court of appeals violated a right to meaningful appellate review pursuant to Ohio Rev. Code sec. 2953.08(G)(2) of the reasons consecutive prison terms were imposed by the trial court. Court News Ohio Oral Argument Preview
State v. Wilson – whether a defendant is entitled to a self-defense jury instruction when he intentionally fires a gunshot near an assailant to deter an attack but without the intent to hit, kill, or injure the assailant. Court News Ohio Oral Argument Preview
State v. Williams – whether a tampering with evidence charge can be added in adult court to a juvenile transferred from juvenile court on a murder charge if no effort was made to charge or find probable cause of tampering with evidence in juvenile court. Court News Ohio Oral Argument Preview
Wednesday, September 27, 2023
State v. Carter – whether a defendant’s constitutional rights are violated in a criminal case when a witness is permitted to testify by remote means using a speech-to-text captioning program. Court News Ohio Oral Argument Preview
Preterm-Cleveland v. Yost – (1) whether under Ohio Rev. Code sec. 2505.02(B)(4) the state can immediately appeal a preliminary injunction that stops the implementation of a state law; and (2) whether doctors and clinics that perform abortions have standing to challenge the Human Rights and Heartbeat Protection Act. Court News Ohio Oral Argument Preview