Category:Ethics
The Need for Stronger Regulation of the Taxation of Churches
Carolyn Nsimpasi
Associate Editor
Loyola University Chicago School of Law, JD 2026
In the United States, churches and religious organizations qualify for exemptions from federal income tax under IRS Section 501(c)(3) and are generally eligible to receive tax-deductible contributions. While the intention behind this exemption is to protect religious freedom and support nonprofit missions, the lack of robust regulatory frameworks has opened the door to potential misuse. As religious institutions grow in both size and financial complexity, the public benefits they provide do not always receive the same scrutiny as their financial practices. Consequently, it is time for this exemption to be either eliminated entirely or significantly modified following an intensive evaluation of its regulation.
On Thin ICE: PBNDS Violations and the Collapse of Compliance in Immigration Detention Centers
Last month, 60,000 people were detained by ICE (United States Immigration and Customs Enforcement) – a new record for the United States. Once individuals are taken into custody during an ICE raid, a new set of high-risk regulatory and constitutional compliance issues emerge. ICE, and cooperating law enforcement agencies, are supposed to adhere to multiple statutory and internal standards that govern how detainees are identified, processed, housed, and given access to legal and medical protections. Compliance failures at this stage are some of the most frequent sources of civil-rights litigation, class actions, and federal court injunctions. The distance between what the standards require, and how detention facilities are actually operating right now, raises an urgent question: what does a regulatory regime mean when the agency tasked with enforcing it is the first to ignore it?
Large Law Firms v. Small: A Two-Tier Professional Responsibility System
The legal profession has long emphasized a standard of professional responsibility. These rules have been “uniformly” applied to all licensed attorneys in the country. In practice, however, the realities of firm size can create what appears to be a two-tier system of professional responsibility. Large law firms operate under intense regulatory, reputational, and insurance oversight, while small firms and solo practitioners are often equipped with fewer resources which can expose them to disciplinary scrutiny more easily. These dynamics shape the ethical landscape of the legal profession.
Dire Wolves Highlight Dire Need for De-extinction Regulation
On April 7, 2025, Colossal Biosciences announced that it had successfully created dire wolves, a species that had been extinct for over 10,000 years, in what is considered a breakthrough in the science of de-extinction. Although it sounds like a work of science fiction, Colossal used dire wolf DNA found in a 13,000-year-old tooth and a 72,000-year-old ear bone to make 20 edits to the DNA of modern gray wolves leading to the birth of 3 dire wolf puppies in the fall and winter of 2024. While the science community both celebrates the breakthroughs in genetic engineering, considers the benefits that this technology can have on modern endangered species, and debates the validity of calling genetically modified gray wolves true dire wolves, it is clear that the regulatory framework of the United States is not yet sufficiently prepared to examine the legal and ethical considerations that come with de-extinction technologies. Though dire wolves were the breakthrough, they are not the end goal for Colossal as it now turns its focus to other popular extinct species such as the wooly mammoth, dodo bird, and Tasmanian tiger. To adequately keep up with these changes in genetic and environmental science, the United States must act quickly to develop an agile multi-agency regulatory framework that can guide the country and world as a whole safely into the new age of de-extinction.
Navigating Data Subject Rights Requests: Balancing Compliance with Mitigating Misuse
In the wake of heightened awareness around data privacy and protection, regulations like the General Data Protection Regulation (GDPR) in Europe and the California Consumer Privacy Act (CCPA) in the United States have emerged as trailblazers. These laws bestow significant rights upon individuals, allowing them to control and protect their personal data. At the heart of these regulations lies the concept of Data Subject Rights Requests (DSRR), also known by a similar name of Data Subject Access Requests (DSAR). This article offers strategies to combat the weaponizing DSRRs while complying with the requirements for legitimate requests.
Regulating Deepfakes: Strengthening the Fight Against Deceptive Media
In response to the growing threat of deepfake technology, two significant pieces of legislation have emerged: California’s 2024 Deepfake Deception Defense Act and the DEEPFAKES Accountability Act. A deepfake is a digitally altered video or image that uses artificial intelligence to make it appear as though someone is saying or doing something they never actually did. These laws aim to curb the spread of deceptive synthetic media and ensure transparency and accountability in digital content. Both Acts represent progress, but enhanced real-time monitoring, a registry, and a dedicated regulatory body are needed for better deepfake regulation.
The Snyder Decision: What is to Come Regarding Federal and State Gratuities Regulations?
The Supreme Court of the United States released its 6-3 opinion on Snyder v. United States on June 26, 2024. This decision overturned the conviction of Indiana mayor, James Snyder, who was convicted of accepting an illegal gratuity in violation of Title 18, §666(a)(1)(B) of the United States Code. The Supreme Court held that §666 does not criminalize gratuities for several reasons: the statute’s text, statutory history, statutory structure, statutory punishments, federalism, and fair notice. The scope of §666 is severely narrowed, bringing the question: What is the potential impact of Snyder on other federal and state bribery laws as they apply to state and local officials?