Volume 44	Issue Three

Symposium

Tax-Exempt Organizations and the State:
New Conditions on Exempt Status

Foreword: The Tax-Exempt Organizations and the State: New Conditions on Exempt Status	Eric A. Lustig
Should the Private Foundation Excise Tax on Failure to Distribute Income Generally Apply to “Private Foundation Substitutes”? Evaluating the Taxation of Various Models of Charitable Entities	Johnny Rex Buckles
Lifting the Museum’s Burden From the Backs of the University: Should the Art Collection Be Treated as Part of the Endowment?	Linda Sugin
University Endowments: A (Surprisingly) Elusive Concept	Frances R. Hill
The Boston City PILOT Task Force: An Emerging Best Practice?	Eric A. Lustig
All Charities are Property-Tax Exempt, But Some Charities Are More Exempt Than Others	Evelyn Brody

Notes

Megachurches and Private Inurement: Are Some Faiths Taxable?	Gerrit V. Betz
Instead of Asking “When,” Ask “How”: Why the Rule Against Perpetuities Should Not Apply to Rights of First Refusal	Heather M. Marshall
Protecting Investors From Their Investments: Encouraging States to Make Assets in Domestic Asset Protection Trusts Available to Creditors Who Have Successfully Pierced the Corporate Veil	Patrick M. Wilson