Vermont lawmakers had grappled with the thorny issue of how to finance public education long before the Vermont Supreme Court's 1997 ruling that the state's funding system was unconstitutional. In "Brigham vs. State," the court found that the system in effect at that time violated the state's constitutional guarantee to equal protection…

Education finance policy in New Jersey has been shaped by over 30 years of school finance litigation. Through its decisions in "Robinson v. Cahill" (1973-1976) and "Abbott v. Burke" (1985-2005), the justices of New Jersey's supreme court have defined the state's constitutional guarantee of a "thorough and efficient"…

The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

The meaning of the breakthrough Serrano decision on property taxes and events that have followed. (Author)

Recent challenges to the tax-exempt status of private colleges and universities in Pennsylvania result from the convergence of two trends: an aging population that changes the economic balance, and a shift in case law that heretofore favored charities. If the challenges continue, higher education will feel significant negative consequences. (MSE)

In Simon v. Eastern Kentucky Welfare Rights Organization the Supreme Court concluded that several low-income individuals and organizations representing them lacked standing to maintain a class action challenging the validity of a revenue ruling by the Internal Revenue Service. The impact of this case is discussed along with an alternative course.…

A consultant staff was selected to assist the Select Committee in its search for reform alternatives to achieve more equitable and efficient arrangements for financing and organizing educational services in California. The consultant staff describes here the problems facing California's school finance system and provides some recommendations. The…

Citizen groups in West Virginia are going to court in an attempt to increase the traditionally low appraisal of corporate lands. (IRT)

About half of the formal organizations and enterprises in the United States are nonprofit in nature. Trends in laws affecting them are reviewed, including tax exemption, officer status, civil rights, management practices, and federal court interposition. (LBH)

Discusses the interplay of legal, fiscal, and educational policy surrounding the implementation of the New Jersey landmark decision, Robinson vs Cahill. (Author)

Discusses possible future trends in educational finance following the California court decision in Serrano vs Priest. (JF)

The Court of Appeals for the District of Columbia upheld the validity of the Internal Revenue Service ruling that allows nonprofit hospitals to qualify as charitable institutions without requiring them to provide services at reduced rates for persons unable to pay. This is a reversal of existing law regarding tax exempt status for charitable…

Now that the courts have affirmed "Serrano" and specified a rigid fiscal neutrality remedy, state policymakers are confronted with numerous dilemmas and potential unintended consequences. Discusses some of the those policy dilemmas and how school finance systems need to be overhauled. (Author/RK)

This report reviews the effects of recent court cases that struck down existing methods of school finance and presents a detailed discussion of the case Demetrio P. Rodriquez et al vs San Antonio Independent School District et al. The report gives the factual background of the case, states the issue, presents the court's decision, and sets forth…