Intellectual property and charity law are generally considered distinct and unrelated bodies of law. But in some … respects, they are similar and complementary. Specifically, patent, copyright, and charity law are all intended to increase … failures in works of authorship by providing an indirect subsidy to marginal authors, and charity law solves market failures in …

. Driven by severe budget constraints, the IRS decided to essentially ignore any charity that claims it will realize less than …