The LDS Church Supports the Respect for Marriage Act

You may have heard that yesterday the church came out in support of the Respect for Marriage Act. For reasons I’ll describe in a minute, this support is, in my humble opinion, a big deal.

But before we get to why it’s a big deal, it’s probably worth looking and what and why the Respect for Marriage Act is.

In broad strokes, the Respect for Marriage Act is a replacement for the Defense of Marriage Act from the 1990s. (And I mean that literally—Section 3 of RfMA repeals a provision of federal law added by DOMA that expressly allows states and the federal government to decline to recognize same-sex marriages enacted in other states.)

RfMA replaces that with its opposite: under the RfMA, states must give full faith and credit to marriages performed in other states, and cannot deny marriage benefits on the basis of the “sex, race, ethnicity, or national origin” of the married persons.

[Read more…]

Obviously, We’re Supporting McMullin (and So Should You)

And of course, it is equally obvious that there is no good reason to believe that anything which appears on this blog could actually convince any particular Utah voter to cast their ballot the way we’d prefer. But “no good reason” is not, in fact, the same as “absolutely no reason whatsoever.” In that bizarrely hopeful spirit, By Common Consent is happy to give voice to two Utah voters who really, really, really want every single one of their fellow Utah citizens who read this to cast a vote for Evan McMullin for U.S. Senate on or by November 8. We do this 1) because the wishes of these two voters are, in our judgment, both righteous and correct, and 2) because their perspectives—one from a self-described “conservative former Republican,” the other a self-described “independent voter”–likely express well those of many BCC readers, including, just possibly, some still unregistered voters somewhere in Utah. So consider this our public service this election year. And now, to our contributors!

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Christian Nationalist Is Incompatible with Mormonism

Yesterday, this piece on Christian nationalism ended up in my Twitter feed. In it, Amanda Tyler, the Executive Director of the Baptist Joint Committee for Religious Liberty explains why it is absolutely critical for Christians to step up and expressly denounce Christian nationalism.

What is Christian nationalism? The BJC describes it as explicitly promoting the idea that Christianity should explicitly infuse the U.S.’s “public policies, sacred symbols, and national identity.” Implicitly (and sometimes explicitly) it also holds that the only true Christians/Americans are white, conservative, and born in the U.S.A.

It is critical to point out here that there’s a difference between saying (as a voter or a politician), “My values influence my policy preferences” and saying “The laws of the country should codify [my version of] Christianity.” The former, Tyler points out, allows for some work across the aisles, some vision of a better society. She points to Georgia Democratic Senator Raphael Warnock, a Baptist pastor, and Oklahoma Republican Senator James Lankford, a former Baptist youth pastor, among others.

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On “Laws Related to Abortion”

Several weeks ago, in the aftermath of the Supreme Court’s Dobbs decision, the church made a change to its official statement on abortion. Reaffirming its political neutrality, the church gave explicit permission for members to “choose to participate in efforts to protect life and to preserve religious liberty.”

What does that mean? Well, the church explicitly permits abortions in cases of rape, incest, in cases where the pregnancy imposes a serious risk to the mother’s health or life, and in cases where the fetus has serious defects and will not survive.

That is, the church recognizes that there must be some kind of balance between the rights of a pregnant person and the rights of a fetus. In at least some circumstances, that balance favors the pregnant person. Which makes sense—in Mormonism, we don’t have any theological commitment to when life begins. We have, of course, scriptures that suggest it may be sometime before birth (John leapt in Elisabeth’s womb when Elisabeth heard Mary) and scriptures that suggest maybe not (Jesus spoke to Nephi the day before He was born). And from a policy perspective, stillborn children are not recorded as births or deaths on church records and no temple work can be performed for them.

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A French perspective on secularism

Par François Dubois (1529 – 1584); Musée cantonal des Beaux-Arts

David Aubril is a French teacher, fond of didactics, literature, UNIX systems and free diving (with no order of preference). He follows with great interest contemporary debates on Gospel and Church matters, from across the Atlantic Ocean.

On the French version of the Church website, there is a video called “religious freedom brings balance”, with many excerpts of Elder’s Rasband last talk. As far as I can tell, there is no English version. I supposed it was especially made for French-speaking people, to make us aware of the dangers of secularism. How kind. Indeed, we have gone quite a long way with the principle of secularism in France. Maybe our experience can shed some useful light on the topic?

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A Quick Note re: the Church and Gun Safety Legislation

I was reading the WBEZ website yesterday, and came across a story about Cardinal Cupich, the Archbishop of the Archdiocese of Chicago. Cardinal Cupich called on legislators to pass legislation to curb gun violence.

“The Second Amendment, unlike the second commandment, did not come down from Sinai,” Cupich told NPR. “There is an understanding that we all have in our hearts, engraved in our hearts, a natural law about the value of human life. And there is no amendment that can trump that.”

So can he do that? Can he speak out about political issues? Is he, the leader of the 3rd largest archdiocese in the United States, with more than 2 million Catholics, risking the Catholic Church’s tax exemption?

[Read more…]

Molech, Transgender Children, and the Idol of Politics

The Hebrew Bible does not mince words about the worship of Molech. Per Leviticus, anybody in the land of Israel who gave their children to Molech was to be put to death; not only that, God would “set my face against that man, and will cut him off from among his people.” In fact, two chapters earlier we read that one reason God expelled the Cananites from their land was because the Cananites let their children “pass through the fire to Molech.” Leviticus 18 makes clear that the expulsion is not just in the past tense; if the Israelites offer their children to Molech, they too will be spewed out of the land and cut off from God.

So who was Molech? According to the notes in my Jewish Study Bible, Molech was the Hebrew name for a Near Eastern god associated with the netherworld. Biblical tradition is uniform that worshiping Molech involved the sacrifice of children. Milton paints a devastating picture of Molech, an abomination and “horrid King besmear’d with blood/Of human sacrifice, and parents tears,/Though for the noyse of Drums and Timbrels loud/Thir childrens cries unheard, that past through fire/To his grim Idol.”

Today, of course, we don’t literally kill our children to worship various deities. But also, we don’t limit our reading of scripture to the narrowest, most literal interpretation possible. Famously, Pres. Kimball virtually canonized[fn1] the idea that the biblical injunction against idolatry isn’t merely an injunction against worshiping gods other than God. Rather, “[w]hatever thing a man sets his heart and his trust in most is his god; and if his god doesn’t also happen to be the true and living God of Israel, that man is laboring in idolatry.” He expressly points to the wealth we have accumulated as our new false god.

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The Church, the State (of Utah), and Welfare

On Thursday, ProPublica and the Salt Lake Tribune published a fascinating article detailing a link between Utah, the church, and welfare payments. I assume most readers here have already read it. If not, you really need to read it. Maybe before reading this post but, if not before, definitely right after.

The tl;dr of the article is this: since about 2009, Utah has underspent on its social safety net. Also, based on an MOU (Memorandum of Understanding) it signed with the church, it has counted volunteer hours performed for the church in calculating how much it has spent.

Reading the article the first time, though, left me with questions. And it turns out I’m not the only one who didn’t entirely understand what was going on: on Friday, the Editorial Board of the Tribune published an unsigned op-ed, the heart of which were these three paragraphs:

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The Texas Abortion Ban and the Death of Constitutional Rights

Got your attention? Great!

As I’m sure you’ve heard, the Supreme Court didn’t stop a Texas law that bans abortions performed by Texas physicians after six weeks from going into effect.

The Texas law is clearly unconstitutional. Whether or not you think the right to abortion should be a constitutional right, there is no question under Supreme Court jurisprudence that it is. And the Supreme Court has never allowed a six-week abortion ban to go into effect before, even temporarily.

So what’s different about this Texas ban? Enforcement. Usually statutes that prohibit abortion are enforced by the state government. That means that procedurally, pre-enforcement challenges are straightforward: you sue the government, which would enforce the law, and your case works its way through the court system. If the courts think you have a reasonable chance of winning, they can issue an injunction, preventing the law from going into effect until there has been a full hearing.

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About Critical Race Theory

Yesterday morning, my wife came upstairs and told me that NPR had a story about taxes. She also mentioned that it would probably annoy me. (She gets me.) But I decided to turn it on just to see who would be guesting.

One of the guests was Professor Dorothy Brown. Prof. Brown is a friend and a mentor, so I left it on and I’m glad I did. The episode of 1A focused on the racial wealth gap and, to my interests, the place of the federal income tax in causing and exacerbating the wealth gap.

That the tax law treats Black and white taxpayers different isn’t immediately obvious. After all, it’s written in race-neutral language (or, better, it doesn’t mention race at all). And, in fact, it has taken at least two decades of pioneering work by Prof. Brown (and others) to highlight the ways in which the tax law, while facially neutral, has a disparate impact that benefits white taxpayers and harms Black and brown taxpayers.[fn1]

Figuring out ways in which the tax law affects Black taxpayers differently from the ways it affects white taxpayers is no easy task, though. Among other things, the IRS doesn’t collect taxpayers’ races. So Prof. Brown’s research truly requires detective work.

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Accomplishing God’s Work of Leading Out Against Prejudice

I wish the Church would tackle racism and nationalism with the same energy it devotes to sex. 

It’s not difficult to envision.  Just take every resource the Church of Jesus Christ of Latter-day Saints currently spends defending chastity and reallocate them to anti-racism.  When we’re inevitably challenged for being too “political,” emphasize the great moral need for social policies which recognize the divine worth of every soul.    

We have the foundation to accomplish this.  In October 2020 President Nelson pleaded with us “to promote respect for all of God’s children.”  The Prophet “grieved that our Black brothers and sisters the world over are enduring the pains of racism and prejudice.”  He then called “upon our members everywhere to lead out in abandoning attitudes and actions of prejudice.” 

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On Terryl Givens and Abortion

Yesterday Terryl Givens published what he characterized as “A Latter-day Saint Defense of the Unborn” at Public Square Magazine. He ultimately concludes that Latter-day Saints are obligated to oppose abortion and that there is basically no room for personally opposing abortion but supporting its legality and availability.

Givens seems completely sincere in his revulsion for abortion. But that sincerity has led him to pen (type?) a deeply misleading and unchristian jeremiad against his fellow citizens and fellow-Saints who take the opposite tack.

I’m not going to detail all of the factual and legal problems with his piece, though I will highlight a couple of what I consider to be the big problems. I’m also want to point out that the way he’s framed his argument undercuts any assertion that he makes it in good faith and that it demonstrates a huge lack of moral imagination.

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#TrumpTaxReturns on The Surly Subgroup

As far as I know, the only news in the U.S. since Sunday has been the New York Times‘s investigation of leaked Trump tax returns. I certainly know that the first article Sunday evening definitively changed my work schedule for the week.

There’s a lot of information in the article, but there’s also a lot of additional context that tax people can bring to it. I’ve done a bunch of tweeting about the context, and just put my tweets together into a single blog post. (I’ll note that the tweets are better because they are GIF-filled, but the blog post is easier and, as a bonus, links to all of the tweets).

There’s nothing even remotely Mormon-y about this but, to the extent you’re interested in some further content and tax-y goodness, check out the Surly Subgroup.

Republicans render unto Trump that which is God’s

Photo by Brad Dodson on Unsplash

Scripture is replete with warnings about placing faith in political leaders above God.

God repeatedly calls the faithful to reject kings and idols, to disperse power away from any singular charismatic personality.  “Ye shall have no king nor ruler, for I [God] will be your king and watch over you.”  (D&C 38:21). 

Why?  Because we know from sad experience that as soon as men “get a little authority, they will immediately begin to exercise unrighteous dominion.”  (D&C 121:39).  Kings, with their greater authority, wreak greater unrighteousness.  

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Rep. John Lewis and Religious Freedom

Yesterday and today, the late Representative John Lewis is lying in state at the Capitol. Thousands of people lined up to pay respects to the Congressman yesterday and I’d be surprised if thousands more don’t today.

They may know Rep. Lewis from his days as a Freedom Rider, fighting for racial justice. They may know him from the graphic novels about his civil rights career. They may know him from his 40-ish years representing constituents as an elected official.

I was reminded that Rep. Lewis was a deeply religious man and advocate of religious freedom last week when I got a call from Amy Lee Rosen, a reporter for Law360. She was doing a story about tax bills sponsored by Rep. Lewis.

One of the bills Rep. Lewis sponsored? H.R. 4169: the Religious Freedom Peace Tax Fund Act.

I was familiar with the Religious Freedom Peace Tax Fund Act; I wrote about it in chapter 4 of my book. [Read more…]

Religious Freedom vs. Public Interest (Working Women)

I dissent.

Let me start off by being clear that I am not a lawyer (on a blog with many lawyers). I have multiple decades of experience as a business executive in large corporations, overseeing the employment of thousands of people. As an executive, I understood very well what the applicable anti-discrimination laws were. Now that I’m a small business owner, I also recognize that many of those laws are not required for me, but based on my personal conviction and principles, I still run my business as if they do.

In a 7-2 decision, SCOTUS recently upheld a completely discriminatory ruling to allow employers (that are not directly affiliated with any church) to refuse to cover birth control in their employee healthcare plans. This decision rests firmly on a few shaky foundational assumptions: [Read more…]

NonBelief Relief and Church Financial Disclosure

As we’re all very aware, questions of financial transparency have recently become tremendously salient to the church and its members.

There are, of course, ways to remedy the issue of financial transparency. The church could voluntarily release financial information. Or Congress could change U.S. tax law to require churches—like virtually every other tax-exempt organization—to file a Form 990, which would then be released to the public.

NonBelief Relief wanted to help spur this second option. NonBelief Relief was a charitable organization formed by the Freedom From Religion Foundation. Its charitable mission was to provide humanitarian-style aid, improving the world and the situation of people here. It also had a secondary purpose: to challenge the constitutionality of the tax law requiring non-church tax-exempt organizations to file information returns, but exempting churches from that requirement.[fn1] [Read more…]

Utah’s New Tax Bill

If your Twitter feed is anything like mine, you’ve probably heard by now that the Utah legislature passed a tax bill last week in a special session. The governor has apparently said he plans to sign the bill.

The bill has been controversial, to say the least. It was even protested by an odd assortment of characters including not only Utah Legislative Watch and Alliance for a Better Utah, but also Santa Claus and the Grinch. A lot of the objections seem to be to process—the bill went from proposed to passed in less than a couple days, and was passed in a special session (though, as a non-Utahn, I don’t actually know what that means). But there has been pushback against the substance, too. A lot of that pushback resonates with me: there have been significant complaints that the changes amount to a more-regressive tax burden on Utahns, with new taxes burdening the poor, while tax cuts redounding to the benefit of the wealthy.  And that, in the words of both of Isaiah and the Twitter feed of the greatest blog in the universe, would be grinding the faces of the poor.

So is that what Utah’s doing? Not entirely, it turns out. [Read more…]

The Evils of the Dole: What Is This “Dole” Thing, Anyway?

Last week, Kristine A wrote an excellent post from last week, highlighting the BYU-I Medicaid omnishambles. In the post, she mentioned that one rumored reason for the policy was to get students “off the dole.”

Now, I’ve been meaning to write about church (and government) welfare for a while, and that comment got me thinking: variously in lesson manuals and other church contexts growing up, I’ve heard about the evils of the dole. But outside of church contexts, I can’t say I’ve heard the word “dole” very often.[fn1]

Originally, I had a long, comprehensive post vaguely mapped out in my head. But it turns out this is the holiday season, and also the writing-and-grading-finals season, so in place of the comprehensive exegesis of church welfare, I’m going to look at use of the word dole. [Read more…]

Thanksgiving: Welcome to the Adults’ Table

Image result for thanksgivingThanksgiving has long been one of my favorite holidays. There are no gifts to buy, no decorations to put up, just a big delicious meal, and a nice long weekend after a light work week here in the US.  The turkey coma is a bonus, and the leftovers are always amazing.

When we lived in Asia, because our kids attended the American school, a long holiday meant we had time to travel to other countries. Our first Thanksgiving in Asia was in Cebu, Philippines. We were on a youth temple trip, and we found a lovely German restaurant that boasted an authentic American Thanksgiving buffet. The food was mostly good, although one dish was labelled “candied potatoes.” It consisted of sliced fried potatoes covered in syrup and hard candies. It reminded me of the types of dishes we occasionally encountered in Asia that had nearly familiar names, but then were not what we expected at all. Our next Thanksgiving we were in Hanoi, Vietnam, and found a fantastic multi-course Thanksgiving dinner overlooking Halong Bay. That’s probably my favorite Thanksgiving of all time, mostly because I didn’t have to cook a thing, and the food was fantastic, even more than usual thanks to a dose of culinary home-sickeness. Plus, there was both ham and turkey. [Read more…]

Amish at the ABA Tax Section Meeting

On Friday, I was at the ABA Tax Section meeting in San Francisco. Patrick Thomas had invited me to speak on a panel entitled “The IRS Violated My Client’s Religious Liberties: When is This Unlawful and What Can We Do About It?” And, although the panel focused specifically on the Amish, its subject matter is relevant to Mormons’ interest in religious freedom, in immigrant rights, and in what it means to live as a religious individual in a secular society.

Some background before I get into the specifics of our panel. First, it turns out that talking about “the Amish” as if it described a single, unified group is misleading. There are, I’ve been told, at least 40 different Amish groups, each of which differs at least a little in its beliefs and practices. Generally speaking, though, the Amish don’t believe in insurance (government-provided or otherwise). It interferes with the familial and community support they believe the Bible demands of them, and which they value, and it demonstrates a lack of trust in God.

As a result, the Amish have largely been exempted from paying Social Security taxes. That exemption also prevents them from collecting Social Security when they would otherwise qualify, of course. (To claim and memorialize that exemption, they have to sign a Form 4029 which, through a complicated procedure, is also signed by their bishop and has to be processed both by the IRS and the Social Security Administration. Apparently, they generally sign the Form 4029 when they’re baptized, which happens in their late teens or early 20s.) [Read more…]

The Foot Shelf

About ten years ago, we were renovating our master bathroom, making the shower larger with a stone surround, and adding a big sunken garden tub (that literally has been used TWICE since we put it in, grrrr). As we discussed the options with the builder, he quoted a set amount to add a “bench” to the shower.

My husband, looking to save money perhaps, quickly said, “We don’t really need that. When do I ever sit in the shower?”

I interrupted to explain. “That’s not for sitting. I need a place to rest my foot when I shave my legs. It’s a foot shelf!” [Read more…]

On Satan’s Plan, Tax Edition

A couple days ago, I got a message from a friend, asking how I respond to people who claim that taxes are Satan’s plan. Honestly, my instinct would be to respond, “That’s stupid,” block the person on Twitter, and get on with my life.

But that doesn’t work in every circumstance. I mean, if your interlocutor is standing in the checkout line next to you, blocking isn’t really an issue. And if your interlocutor is, I don’t know, your father-in-law, calling him stupid may not be the optimal approach. (And honestly, if the person is speaking in good faith, dismissing them like that is rude and unfair.[fn1])

So how would I address a good faith assertion that taxation is Satan’s plan? Depending on the person, I’d probably take one of a couple routes: [Read more…]

Civic Process Specialists: Some Thoughts

A couple weeks ago, the Salt Lake Tribune reported that the church told Utah stake presidents to start calling “specialists who can assist church members to better understand and participate in the civic process.” Over the weekend, I listened to Ep. 82 of the Trib‘s “Mormon Land” podcast, which discussed this calling with the Hinckley Institute’s Morgan Lyon Cotti. That discussion was an excellent and substantive discussion of why the church might be interested in doing this, and the benefits of additional civic engagement.

At this point, it’s not clear precisely what being a civic process specialist will entail, though, among other things, they might help people figure out how to register to vote, figure out how, when, and where to vote, and, apparently, given them some guidance with Utah’s caucus system. The church has been clear that it will continue to be neutral with respect to candidates and parties. Still, there are people who worry that the specialists will be less nonpartisan than the church. Which brings up the question: can the church do this, or is it going to lose its tax exemption?

Spoiler alert: it’s not going to lose its exemption. [Read more…]

The Unborn

The appointment of conservative justice Bret Kavanaugh has emboldened some states to take a run at challenging Roe v. Wade by putting forward legislation to outlaw abortion that is a deliberate overreach to force the issue in front of the Supreme Court.[1] From my own conversations with fellow ward members, one reason many LDS voters chose to elect Trump in 2016 is that they, like many social conservatives, vehemently oppose abortion and would like to see the overturn of Roe v. Wade.[2] However, LDS theology is not nearly as anti-abortion as many other conservative religions. Like many other platforms, this is one where both parties’ views are potentially consistent with the church’s stance. [Read more…]

Terrorism and Hospitality

In 2012, I stayed at the Taj Mumbai Hotel. I was there on business, my third stop visiting our India offices that fell under my jurisdiction. My manager assistant who was traveling with me was raised in Mumbai (which he insisted on calling Bombay, the name the city was called until 1995 when political parties changed). The hotel is a luxurious Colonialist structure (built in 1903) with 120 rooms and several high end restaurants. The reception staff proudly mentioned (for my benefit, as an American) that Secretary of State Hillary Clinton had stayed there in 2009 and pointed to the place just outside the security-walled entrance where President Obama made a statement to the press. These events were noteworthy because the hotel was among locations that were attacked in 2008 by Pakistani terrorists who landed a boat a few yards from the entrance, then went on to massacre nearly 200 citizens, wounding 300 more, at 12 locations around the city. Because I had stayed in the hotel, I was intrigued about the limited release movie Hotel Mumbai that just came out, so we went a week ago last Friday. It was a haunting experience. [Read more…]

Explainer: Utah Stealthily Raised State Income Taxes

This morning, I woke up to this Twitter notification. (Turns out that Sheldon does really know me: this was #BrunsonBait in basically its purest form.) I immediately knew I was going to write a BCC explainer, and I figured it would be a quick and easy explainer: Utah’s tax conformity to the federal income tax meant that, when the TCJA reduced personal exemptions to $0, Utah’s personal exemptions fell to the same rate.

It turns out the story is more complicated than a story of the inadvertent loss of a tax benefit: Utah legislators did this deliberately.

But I’m getting a little ahead of myself. What’s the this that is happening to Utah taxpayers? In short, according to the article, the elimination of personal exemptions meant that Utahns, with their larger-than-average family size, would face a higher tax bill in 2018 than they would have without the federal TCJA.
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The Church Is Going to Pay More In Taxes

In 1972, the church opened its new Church Office Building at 50 East North Temple Street. The 28-story building, built by Christiansen and Clyde Construction Company for $31.3 million, allowed scattered church employees to all work under one roof. Initially, about 1,500 employees, who had been at 16 different locations, moved into the building. It was originally slated to provide office space to over 2,000 employees. And so that those employees could make it, the Church Office Building had 1,250-spot underground parking garage.

And the existence of that 1,250-spot underground parking garage means that the church owes federal income taxes for 2018.

Because yes, the church owes taxes for last year. And, perhaps to church members’ surprise, those taxes aren’t the result of secular liberals who hate Mormons/religion/God. Those taxes are the result of the Tax Cuts and Jobs Act, the GOP’s late-2017 tax reform that was both conceived of and passed without any input or votes from Democrats.  [Read more…]

Marijuana, Mormon Lobbying, and Tax Exemption

Scrolling through Twitter this morning, this tweet caught my eye:

Curious, I looked at the replies and, sure enough, the first three I read had some variation of, “Well, the Mormon church has to lose its tax exemption now, right?”[fn1] After replying to them, I decided that it would probably be easier to write an explainer than to reply to each one individually.

So: has the church risked its exemption by lobbying against the legalization of medical marijuana in Utah? Short answer: no. [Read more…]

The Loveloud Foundation

According to my Facebook feed, Saturday was the Loveloud Festival in Salt Lake. Now in its second year, Loveloud is meant to provide love and acceptance for LGBTQ+ kids. If you’ve followed my #MutualNight posts, you can probably guess that, even if I lived in Utah, I wouldn’t have gone. I’m 100% behind the festival’s message and its goals, but I’m not a big fan of its music.

I am, however, a big fan of charitable organizations. And guess what? The sponsoring organization of the festival is the Loveloud Foundation, a tax-exempt public charity.[fn1]

Now I don’t know a lot of details about the Loveloud Foundation; it received its tax exemption last year, and hasn’t filed a Form 990 yet. (Next year it will file the form, which is a public document.) But there are a couple broad things that we know about it just by virtue of its being tax-exempt. So let’s have a Q&A explainer! [Read more…]