Philip Hackney
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Keep Charitable Oversight in the IRS Open
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil…
Performance prediction of single-pass and multi-pass low-cost solar air heater Open
This study introduces a mathematical model and experimental evaluation of solar air heating utilising an absorber surface constructed from low-cost upcycled materials. The research presents a solar air heater prototype, suitable for applic…
Airborne Pathogen Detection in Fine Aerosol Exhaled Breath Condensates Open
Rationale Exhaled breath condensate (EBC) promises a valuable, non-invasive, and easy to obtain clinical sample. However, it’s not currently used diagnostically due to poor reproducibility, sample contamination, and sample loss. Objective …
Dark Money Darker? IRS Shutters Collection of Donor Data Open
directors, are not public facing. Without substantial donor information, an IRS auditor has no reason to begin to question certain transactions and operations of the nonprofit that accrue to the benefit of a substantial donor that could po…
The 1969 Tax Reform Act and Charities: Fifty Years Later Open
The 1969 Tax Reform Act and Charities: Fifty Years Later
The 1969 Tax Reform Act and Charities: Fifty Years Later Open
Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable soluti…
Political Justice and Tax Policy: The Social Welfare Organization Case Open
In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing j…
Fatigue Analysis of Additive Manufactured Long Fibre Reinforced Nylon Materials Open
Composite materials due to their high strength to density characteristics are widely used in aerospace, automotive, marine applications etc. Recent developments in Additive Manufacturing processes and materials have enabled the manufacture…
AN EXPERIMENTAL STRATEGY FOR FRACTIONATING 33 AND 34 FACTORIAL EXPERIMENTS Open
In the design of statistical experiments, situations may arise when resource constraints hinder the use of factorial designs for process improvement. This paper explores how 9, 18 and 27-run orthogonal arrays compare against each other and…
Building Additive Manufacturing – Materials Evaluation Open
The United Kingdom is in a grip of a housing crisis, a recent report from the House of Lords stated that affordable housing in Britain is a “modern plague” that could jeopardize our standards of living for future generations. This paper at…
Written Testimony of Philip Hackney for the Hearing on Oversight of Nonprofit Organizations: A Case Study on the Clinton Foundation (House of Representatives Committee on Oversight, December 13, 2018) Open
This is written testimony offered to the House Committee on Oversight's Subcommittee on Government Operations on December 13, 2018: Our nation has tasked the IRS with the large and complex responsibility for regulating the nonprofit sector…
Operational performance of individual handsaw teeth Open
Initially a study was conducted using a single ripsaw tooth to cut a variety of woods both along and across the grain. A CNC router machine was used to control the tool path and apply cutting depths of between 0.4-1.2 mm. A series of mecha…
Process Optimisation For Internal Cylindrical Rough Turning Of Nickel Alloy 625 Weld Overlay Open
Nickel-based superalloys are generally known to be difficult to cut due to their strength, low thermal conductivity, and high work hardening tendency. Superalloy such as alloy 625 is often used in the oil and gas industry as a surfacing ma…
Optimisation of Additive Manufactured Sand Printed Mould Material for Aluminium Castings Open
The sand casting process is utilised for over 70% of all castings, the traditional this process requires a disposable sand mould, A pattern the shape of the product to be manufactured, plus manufacturing features is used to create the cavi…
Weld overlay cladding repair - An investigation of tensile strength variation in processed metallic substrate Open
Weld Overlay Cladding (WOC) is a surfacing technique commonly applied on subsea Oil and Gas components to provide additional properties such as wear and corrosion resistance at a more superior level. This process involves a clad metal with…