Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction

2019 ◽  
Vol 93 (3) ◽  
pp. 553-584 ◽  
Author(s):  
Nicolas J. Duquette
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Government Spending ◽  
The United States ◽  
Tax Rates ◽  
Taxable Income ◽  
National Debate ◽  
History Of ◽  
Tax Deductions ◽  
The U.S

Since 1917, tax filers in the United States who itemize tax deductions have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government spending until after the mid-twentieth century. In the 1950s and 1960s, high tax rates catalyzed the formation of large foundations from industrial fortunes and precipitated a national debate about the legitimacy of such giving. The midcentury debate preceded increased oversight of charities and foundations and a shift in the way U.S. lawmakers regarded the contribution deduction—from a subsidy by philanthropists of public goods government would otherwise provide to an implicit public cost.

Latino Catholics in the Southwest

2019 ◽  
pp. 43-62
Author(s):  
Timothy Matovina
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Latin America ◽  
Mexican American ◽  
The United States ◽  
Mexican American War ◽  
Church And Society ◽  
History Of ◽  
The U.S

This chapter summarizes new trends in scholarship on the U.S. Southwest by expanding and refining the three-era schema of Southwest history illustrated in the book of Francis Baylies, who accompanied the victorious U.S. forces on their march through Mexico following the Mexican–American war. The book reflected U.S. views on the history of the region and the U.S. takeover of the former Mexican territories. The chapter divides Latino Catholicism in the Southwest into a thematic schema: colonial foundations, enduring communities of faith in the wake of the war between Mexico and the United States, the rejuvenation and diversification of Latino Catholic communities with the arrival of numerous immigrants from Mexico and throughout Latin America, and the struggle for rights in church and society that accelerated during the second half of the twentieth century.

An American Language

2018 ◽  
Author(s):  
Rosina Lozano
Keyword(s):  
United States ◽  
National Policy ◽  
The United States ◽  
Spanish Language ◽  
Spanish Speakers ◽  
Language Recognition ◽  
Political Language ◽  
Political Issue ◽  
History Of ◽  
The U.S

An American Language is a political history of the Spanish language in the United States. The nation has always been multilingual and the Spanish language in particular has remained as an important political issue into the present. After the U.S.-Mexican War, the Spanish language became a language of politics as Spanish speakers in the U.S. Southwest used it to build territorial and state governments. In the twentieth century, Spanish became a political language where speakers and those opposed to its use clashed over what Spanish's presence in the United States meant. This book recovers this story by using evidence that includes Spanish language newspapers, letters, state and territorial session laws, and federal archives to profile the struggle and resilience of Spanish speakers who advocated for their language rights as U.S. citizens. Comparing Spanish as a language of politics and as a political language across the Southwest and noncontiguous territories provides an opportunity to measure shifts in allegiance to the nation and exposes differing forms of nationalism. Language concessions and continued use of Spanish is a measure of power. Official language recognition by federal or state officials validates Spanish speakers' claims to US citizenship. The long history of policies relating to language in the United States provides a way to measure how U.S. visions of itself have shifted due to continuous migration from Latin America. Spanish-speaking U.S. citizens are crucial arbiters of Spanish language politics and their successes have broader implications on national policy and our understanding of Americans.

A Century of America on Chinese Screens

2010 ◽  
Vol 17 (4) ◽  
pp. 305-323 ◽  
Author(s):  
Zhiwei Xiao
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Print Media ◽  
The United States ◽  
Sharp Contrast ◽  
American People ◽  
Early Twentieth Century ◽  
History Of ◽  
Chinese Films ◽  
New Millennium

AbstractNo serious study has been published on how Chinese filmmakers have portrayed the United States and the American people over the last century. The number of such films is not large. That fact stands in sharp contrast not only to the number of "China pictures" produced in the United States, which is not surprising, but also in contrast to the major role played by Chinese print media. This essay surveys the history of Chinese cinematic images of America from the early twentieth century to the new millennium and notes the shifts from mostly positive portrayal in the pre-1949 Chinese films, to universal condemnation during the Mao years and to a more nuanced, complex, and multi-colored presentation of the last few decades.

Versatile and cheap: a global history of soy in the first half of the twentieth century

2013 ◽  
Vol 8 (3) ◽  
pp. 461-482 ◽  
Author(s):  
Ines Prodöhl
Keyword(s):  
United States ◽  
Twentieth Century ◽  
The United States ◽  
Second World War ◽  
Cash Crop ◽  
The Great Depression ◽  
Production And Consumption ◽  
Transnational Actors ◽  
History Of ◽  
Second World

AbstractThis article traces the complex and shifting organization of soy's production and consumption from Northeast China to Europe and the United States. It focuses on a set of national and transnational actors with differing interests in the global and national spread of soybeans. The combination of these actors in certain spatiotemporal contexts enabled a fundamental change in soy from an Asian to an American cash crop. At the beginning of the twentieth century, soy rapidly became Northeast China's cash crop, owing to steadily increasing Western demand. However, the versatility of soy – and soy oil in particular – offered a highly successful response to the agricultural and industrial challenges that the United States faced during the Great Depression and the Second World War. By the end of the war, American farmers in the Midwest cultivated more soybeans than their Chinese counterparts.

Anti-Sterilization Abuse Organizing: A Retrospective Examination

1988 ◽  
Vol 9 (2) ◽  
pp. 111-124
Author(s):  
Marian McDonald
Keyword(s):  
United States ◽  
Community Organizing ◽  
Reproductive Rights ◽  
The United States ◽  
Minority Women ◽  
Federally Funded ◽  
Theoretical Concepts ◽  
History Of ◽  
Retrospective Examination ◽  
The U.S

November 1988 marks the tenth anniversary of the U.S. Government's adoption of guidelines for federally-funded sterilizations. This action was the result of years of organizing by the anti-sterilization abuse movement which grew in the early 1970s in response to the alarming increase in numbers of coercive sterilizations, particularly among poor and minority women. This retrospective examination looks at the strengths and weaknesses of anti-sterilization abuse organizing in the United States, and draws out lessons for other areas of work. It begins by exploring the problem of sterilization abuse and the history of the movement against it. The movement is analyzed using key theoretical concepts of community organizing. An evaluation indicates that the anti-abuse efforts were successful and rich with lessons for reproductive rights and other popular health struggles today.

The Cambridge History of America and the World

2021 ◽  
Keyword(s):  
United States ◽  
Twentieth Century ◽  
The United States ◽  
Military Power ◽  
American Empire ◽  
Global Power ◽  
Cultural Terms ◽  
The World ◽  
Fourth Volume ◽  
History Of

The fourth volume of The Cambridge History of America and the World examines the heights of American global power in the mid-twentieth century and how challenges from at home and abroad altered the United States and its role in the world. The second half of the twentieth century marked the pinnacle of American global power in economic, political, and cultural terms, but even as it reached such heights, the United States quickly faced new challenges to its power, originating both domestically and internationally. Highlighting cutting-edge ideas from scholars from all over the world, this volume anatomizes American power as well as the counters and alternatives to 'the American empire.' Topics include US economic and military power, American culture overseas, human rights and humanitarianism, third-world internationalism, immigration, communications technology, and the Anthropocene.

The Invisible Hand of Diplomacy

2021 ◽  
Vol 90 (3) ◽  
pp. 345-376
Author(s):  
Elizabeth O’Brien Ingleson
Keyword(s):  
United States ◽  
The United States ◽  
Invisible Hand ◽  
Manufacturing Companies ◽  
Political Transformations ◽  
History Of ◽  
The Cold War ◽  
First Time ◽  
Simple Narrative ◽  
The U.S

In December 1977, a tiny group of U.S. glove makers—most of whom were African American and Latina women—launched a petition before the U.S. International Trade Commission calling for protection from rising imports. Their target was China. Represented by the Work Glove Manufacturers Association, their petition called for quotas on a particular kind of glove entering the United States from China: cotton work gloves. This was a watershed moment. For the first time since the Communist Party came to power in 1949, U.S. workers singled out Chinese goods in pursuit of import relief. Because they were such a small group taking on a country as large as China, their supporters championed the cause as one of David versus Goliath. Yet the case has been forgotten, partly because the glove workers lost. Here I uncover their story, bringing the history of 1970s deindustrialization in the United States into conversation with U.S.-China rapprochement, one of the most significant political transformations of the Cold War. The case, and indeed the loss itself, reveals the tensions between the interests of U.S. workers, corporations, and diplomats. Yet the case does not provide a simple narrative of U.S. workers’ interests being suppressed by diplomats and policymakers nurturing globalized trade ties. Instead, it also underscored the conflicting interests within the U.S. labor movement at a time when manufacturing companies were moving their production jobs to East Asia.

Univision, Telemundo, and the Rise of Spanish-Language Television in the United States

2020 ◽  
Author(s):  
Craig Allen
Keyword(s):  
United States ◽  
Mass Communication ◽  
The United States ◽  
Spanish Language ◽  
Spanish Speaking ◽  
History Of ◽  
English Speaking ◽  
American Society ◽  
The U.S

The first completely researched history of U.S. Spanish-language television traces the rise of two foremost, if widely unrecognized, modern American enterprises—the Spanish-language networks Univision and Telemundo. It is a standard scholarly history constructed from archives, original interviews, reportage, and other public materials. Occasioned by the public’s wakening to a “Latinization” of the U.S., the book demonstrates that the emergence of Spanish-language television as a force in mass communication is essential to understanding the increasing role of Latinos and Latino affairs in modern American society. It argues that a combination of foreign and domestic entrepreneurs and innovators who overcame large odds resolves a significant and timely question: In an English-speaking country, how could a Spanish-speaking institution have emerged? Through exploration of significant and colorful pioneers, continuing conflicts and setbacks, landmark strides, and ongoing controversies—and with revelations that include regulatory indecision, behind-the-scenes tug-of-war, and the internationalization of U.S. mass media—the rise of a Spanish-language institution in the English-speaking U.S. is explained. Nine chapters that begin with Spanish-language television’s inception in 1961 and end 2012 chronologically narrate the endeavor’s first 50 years. Events, passages, and themes are thoroughly referenced.

Redefining Censorship

2018 ◽  
Vol 51 (2) ◽  
pp. 134-142
Author(s):  
Esther B. Schupak
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Emotional Valence ◽  
The United States ◽  
Educational Choice ◽  
Merchant Of Venice ◽  
The Past ◽  
The Merchant Of Venice ◽  
Film Images ◽  
History Of

Abstract Because of its potential for fostering antisemitic stereotypes, in the twentieth century The Merchant of Venice has a history of being subject to censorship in secondary schools in the United States. While in the past it has often been argued that the play can be used to teach tolerance and to fight societal evils such as xenophobia, racism and antisemitism, I argue that this is no longer the case due to the proliferation of performance methods in the classroom, and the resultant emphasis on watching film and stage productions. Because images – particularly film images – carry such strong emotional valence, they have the capacity to subsume other pedagogical aspects of this drama in their emotional power and memorability. I therefore question whether the debate over teaching this play is truly a question of ‘censorship’, or simply educational choice.

United States v. Stuart

1989 ◽  
Vol 83 (4) ◽  
pp. 918-923
Author(s):  
Daniel M. Price
Keyword(s):  
United States ◽  
The United States ◽  
Good Faith ◽  
District Court ◽  
Criminal Prosecution ◽  
Justice Department ◽  
Court Of Appeals ◽  
Canadian Law ◽  
History Of ◽  
The U.S

In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and because the tax investigation of respondents was part of a Canadian criminal investigation, the IRS should be precluded from using its summons authority to honor the Canadian request under the Convention. Unsuccessful in the district court, respondents prevailed in the U.S. Court of Appeals for the Ninth Circuit, which held that under the “good faith” standard applicable to enforcement of domestic summonses, the IRS may issue a summons pursuant to a Convention request only if it first determines and makes an affirmative statement to the effect that the Canadian investigation has not reached a stage analogous to a Justice Department referral by the IRS. The U.S. Supreme Court (per Brennan, J.) reversed, and held: (1) that if the summons is issued in good faith, it is enforceable regardless of whether the Canadian request is directed toward criminal prosecution under Canadian law; and (2) neither United States law nor anything in the text or the ratification history of the Convention supports the imposition of additional requirements. Justice Kennedy (joined by O’Connor, J.), concurring in part and in the judgment, filed a brief opinion to state his view that it is unnecessary to decide whether Senate preratification materials are authoritative sources for treaty interpretation. Justice Scalia, concurring in the judgment, wrote separately to oppose the use of such materials in treaty construction.

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