As overall student loan indebtedness in the United States has increased over the years, many borrowers have found themselves unable to repay their student loans. Ordinarily, declaring bankruptcy is a means by which a debtor may discharge--that is, obtain relief from--debts he is unable to repay. However, Congress, based upon its determination that…

The tax on unrelated business income of charitable, educational, and other exempt organizations, a provision of the Revenue Act of 1950, is examined as it affects the trade or business activities of art museums. Special problems of art museums such as those with gift shops and eating facilities are discussed. (JMD)

The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)

As a part of the Tax Reform Act of 1976, Congress authorized certain nonprofit organizations, including those dedicated to the advancement of the arts, to seek judicial determinations as to their tax status as organizations classified in the Internal Revenue Code. Two Internal Revenue Service form letters are appended. (JMD)

In the spring 1995 "JLE" issue, Bruce Meredith and Julie Underwood posited that regular and special education have developed fundamentally different paradigms that hinder cooperation. James Tucker and Jeffrey Champagne responded that regular/special education's conflict over resources is decreasing. Thomas Kuhn would argue that…

Academic freedom, federal regulation, and government interference are examined and put into historical perspective. Objective and practical suggestions are offered for improving the way regulations are written and enforced. (Editor/LBH)

This directory contains approximately 90 listings of print and media resources about self-advocacy and materials written by self-advocates. Listings are divided into the following 19 sections: advisor training; Americans with Disabilities Act; board training; building self-advocacy groups; choice making; employment; evaluation of services;…

Chapter 3 in a book on school law discusses a few of the many issues in the area of education for the handicapped which are being litigated in courts and agencies throughout the United States. Specifically, the chapter covers litigation regarding the application of the Education for All Handicapped Children Act, referred to as Public Law 94-142,…