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Today, according to NPR (and many other outlets), “more than 30 pastors across the country are expected to preach a sermon that endorses or opposes a political candidate by name. This would be a flagrant violation of a law that bans tax-exempt organizations from involvement in political campaigns.”

I’ve previously discussed two pillars of nonprofit structure: Incorporation (and Discretionary Conception) and Tax Exemption. So today lets talk about Restrictions on Political Activity for nonprofits.

Section 501(c)3 of the Tax code is relatively clear on prohibiting candidate endorsement: organizations are prohibited, directly and indirectly from participating in, contributing to, or speaking on on behalf of (or in opposition to) any candidate for elective public office. on behalf of (or in opposition to) any candidate for elective public office.

Nonprofit organizations are allowed though:

• Neutral and non-partisan voter education and registration activities. For example, an organization could indicate how candidates voted in the past or a survey of opinions on an issue, so long as all candidates were included no preference was given to the outcomes.

…read more

My associate, Rebecca, and I have been starting to think critically about Panlexicon.com, the unique, tag-cloud based thesaurus I’ve written about previously. We’re hoping to put some more time and effort into the project and in the process, learn some more about what’s happening with the language and the underlying structure of the thesaurus taxonomy.

The thesaurus data we’re working with is the Moby Thesaurus from the Project Gutenburg library of free electronic texts. Like many thesauruses, it’s structure in an interesting way. Every word is assigned to one or more groups based on it’s general meaning or idea. Each group has a keyword, also known as a headword, that is a general encapsulation that idea—this is why, for example in Roget’s, you must first look up a word in the index to acquire its keywords. Each group has only one keyword, but a keyword can exist in other groups (but as an ordinary word). …read more

I’ve had these notes kicking around my desktop for a few weeks and just got around to typing them up into a cohesive post.

I’ve an avid participant of Harvard Law School’s Berkman Center’s Tuesday Luncheon Series. On February 27, author Matthew Pearl gave a great talk on copyright in the nineteenth century; I have reordered and summarized the content, though you can listen to the full audio. Through analysis of the writings and motivations of numerous 19th century authors, publishers and tradesman, Matthew Pearl carried an interesting theme: the intellectual property rhetoric of pirates and thievery was pure artifice until the rhetoric itself was codified as law, or still in some cases, not. …read more