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    Wisconsin Lawyer
    October 01, 1999

    Wisconsin Lawyer October 1999: Book Reviews

     

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    Vol. 72, No. 10, October 1999

    Book Reviews


    This Month's Featured Selections


    Governing PartnersGoverning Partners: State-Local Relations
    in the United States

    Edited by Russell L. Hanson
    (Boulder, CO: Westview Press, 1998).
    Paper. 352 pgs.

    Reviewed by Dennis Boyer

    The web of interconnections between various units of government is an impenetrable thicket for many citizens. Which unit is ultimately responsible for services, planning, and public safety? Prof. Russell L. Hanson (Political Science Department, Indiana University) uses his editorial direction here to suggest they all are responsible, albeit in a constantly evolving synergistic way.

    It is a timely work for those of us in Wisconsin, plagued as we are with growing alienation between the state and its local governments, local chafing at mandates, and sticker shock at the cost of our education and criminal justice systems. A recent Wisconsin Public Radio call-in show featured a real-life anecdote from a Wisconsin legislative leader who told a tale of a mother with three public servant sons.

    The mother's question to her politico boys was how to get someone to fix the pothole in the street out front. City Alderman Son allowed as how the city would love to fix the pothole if only the stingy state would provide sufficient funds in the form of local road aids and municipal shared revenues. Legislator Son said that such a move was impossible, given that the public treasury had already been emptied to honor commitments made to School Board member Son's school district. School Board member Son protested that even state largesse failed to fully fund the state-imposed educational requirements. Mother threw up her hands and pronounced a plague on all their houses.

    Unfortunately, this drama is played out daily in Wisconsin, be it in relation to land use planning, special education, recycling, or juvenile offender programs. Study committees, commissions of public officials, and blue ribbon panels of experts have all failed to get their collective hands around it.

    So what might Hanson and his scholars offer in the way of helpful advice on untying the Badger governmental knot? Perhaps that is too large a demand on what is essentially a concise introduction to state-local relations, with its nine essays concentrating on structural arrangements, policy issues, and trends. But there is enough food for thought here to prompt the wish that our legislators would put down their partisan screeds and instead spend time with this little volume.

    The contributors to this collection help us understand the history behind the 80,000 plus subnational governments in the United States and how they were often the product of extralegal pioneer arrangements that preceded formally chartered jurisdictions. Of note are Beverly Cigler's "Emerging Trends in State-Local Relations," Jeffrey Stonecash's "The Politics of State-Local Fiscal Relations," and Timothy Tilton's "Untidy Business: Disaggregating State-Local Relations." Tilton's case studies are particularly grounded in Wisconsin-style fragmented government and gain weight from his dual perspective as both local government official and public administration academic in Indiana. He aptly calls such local government proliferation a "ramshackle collection of medieval fiefdoms" dependent solely on voluntary cooperation in order to produce public goods and services.

    Wisconsinites can only hope that Cigler's predictions are on the money: fewer general purpose local governments, flexible structures and financing, and, ultimately, regionalization of services. Our road down this path will undoubtedly be bumpy and politically painful. But Hanson's compilation suggests that it is unavoidable.

    The book is part of the Transforming American Politics series from Westview Press.

    Dennis Boyer, West Virginia 1978, is government relations counsel for the American Federation of State, County, and Municipal Employees and is a writer of regional folklore, including a work in progress on concepts of justice within local legends.

    A Guide to the Multiethnic Placement Act of 1994
    as Amended by the Interethnic Adoption Provisions of 1996

    By Joan Heifetz Hollinger
    (Chicago, IL: ABA Center on Children and the Law, 1998).
    45 pgs. $9.95. To order, (800) 285-2221.

    Reviewed by Donna M. Jones

    This is a practical guide to new law regarding a very sensitive issue: What role does race or ethnicity have when placing children in foster or adoptive homes? As Hollinger explains, when Congress found that considerations of race and ethnicity caused significant delays in child placements, it passed the Multiethnic Placement Act of 1994, as amended by the Interethnic Adoption Provisions of 1996 (MEPA-IEP). MEPA-IEP promotes "the best interests of children by (1) decreasing the length of time that children wait to be adopted; (2) preventing discrimination in the placement of children on the basis of race, color, or national origin; and (3) facilitating the identification and recruitment of foster and adoptive families that can meet children's needs."

    By expressly prohibiting discrimination (under Title VI of the Civil Rights Act), MEPA-IEP represents a 180-degree change in child placement practices. MEPA-IEP improvements also include emphasizing permanent placement of children early; requiring consideration of children's adult relatives as placement preferences; and, enforcing MEPA-IEP violations through administrative action or private litigation. Before MEPA-IEP, it was standard practice to match children and families by race or ethnicity. Transracial placements were greatly discouraged, and efforts to recruit minority parents faltered.

    This guide provides substantial analysis of and answers common questions about MEPA-IEP. It also offers agencies and workers checklists for implementation. The appendices primarily include the MEPA-IEP statute, and federal policy guidance and informational memoranda. Hollinger accurately concludes that successful implementation requires using good social work practices when pursuing the best interests of the individual children and the goals of MEPA-IEP.

    The "Conclusion" is brief and seems incomplete because one of the three main MEPA-IEP goals is omitted without explanation. The other two are included as "overriding goals." In the statute and the guide's "Introduction" all three goals are listed with equal importance. Omitting this goal regarding recruitment of parents seems odd, given unsuccessful past efforts to recruit minority parents, and the MEPA-IEP requirement that states develop plans for "diligent recruitment" of potential placement families that reflect racial and ethnic diversity of the children.

    Overall, Hollinger provides a useful guide and notes that because some still favor racial and ethnic matching, the subject remains controversial.

    Donna M. Jones, U.W. 1978, is a consultant who currently resides in Atlanta, Ga. She has served on the State Bar Board of Governors and as director of the U.W.-Madison office of Affirmative Action and Compliance (renamed "Equity and Diversity Resource Center").

    Nonprofits The Second Legal Answer Book
    for Nonprofit Organizations

    By Bruce R. Hopkins
    (New York, NY: Wiley Publishers, 1999).
    Paper. 320 pgs. $79.95.

    Reviewed by Linda C. Smith

    "What are the tax law standards used in determining the reasonableness of compensation? What is the commerciality doctrine? How much information must be provided to the IRS?" This is just a sampling of the 429 questions presented and answered in this The Second Legal Answer Book for Nonprofit Organizations, by Bruce R. Hopkins. Although some topics are answered in a simple, easily understood manner, others are of a more technical format that someone without legal or accounting knowledge may find confusing. In fairness to the author, this is the nature of nonprofits and the regulations surrounding their operation. (I have not read the predecessor to this work, The Legal Answer Book for Nonprofit Organizations, and cannot comment as to whether questions contained in that work complement those in this second book.)

    The initial List of Questions, organized by chapter, is a simple way to determine which sections cover the specific topic of interest. The index refers to the pertinent question, not the page. Ample endnotes contain additional information for each answer.

    For those starting a nonprofit organization, assistance in completing the application is provided in plain English, and guides the novice through the application process. Chapters that cover business entities, annual reporting requirements, and recordkeeping provide efinitions and explanations that help bridge the knowledge gap between a nonprofit member and the accountant and attorney.

    At the other extreme, questions and answers that try to guide the reader through the IRS determinations are more technical and may be confusing for those not already familiar with the IRS jargon. Included are boxes containing the author's notes, comments, tips, and cautions. Some of these are the author's personal observations, while others are inserts of recent developments, IRS tendencies, and legislative actions. The author provides detailed hypotheticals to help decipher the more difficult concepts and the gray areas of IRS determinations. Contained within this book are questions on social welfare organizations, social clubs, political organizations, and private foundations; how organizations interact and what activities the nonprofit should avoid.

    Overall, the answers are concise and understandable. If one is already experienced with the nonprofit and the Treasury and IRS regulations, this work will not be of significant benefit. However, for the member of the nonprofit who wishes to understand the requirements and allowable interactions of the nonprofit, or the professional who has limited exposure to the nonprofit but needs general information, this book may answer many of your questions.

    Linda C. Smith, Franklin Pierce 1998, practices in real estate, estate planning, business, and family law with Ward, Bilski & Schaumberg S.C., Osseo.

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