Professor Brody received her J.D. (magna cum laude) in 1981 from Georgetown University Law Center, where she was case and notes editor of The Tax Lawyer, the law journal of the ABA Tax Section. She earned her B.A. in comparative literature from Yale University. Professor Brody joined Chicago-Kent's faculty in 1992. From 1988 to 1992, she was an attorney/advisor in the Office of Tax Policy, U.S. Treasury Department. Previously she practiced with Arnold & Porter in Washington, D.C., and with Michael, Best & Friedrich in Madison, Wisconsin. Professor Brody teaches personal income tax, taxation of business enterprises, taxation of investments, and nonprofit law. Professor Brody has published and spoken widely on a variety of legal, economic, and social issues affecting individuals, businesses, and nonprofit organizations. For excellence in legal scholarship, she was named a Norma and Edna Freehling Scholar for 2002-04. In 1994, she taught a course on the tax treatment of financial products for the Taiwan Ministry of Finance, and in 1992 she served on the Clinton/Gore Transition Team (Treasury/Tax Policy Cluster). She has visited at Penn (Spring 1998), Duke (Fall 2001), and NYU (Spring 2002) law schools. Professor Brody is an affiliated scholar with the Urban Institute's Center on Nonprofits and Philanthropy. She has served as secretary of the ABA Section on Taxation and as a board member of the Association for Research on Nonprofit Organizations and Voluntary Action and of the BBB Wise Giving Alliance. Professor Brody serves as the reporter of the American Law Institute's Project on Principles of the Law of Nonprofit Organizations (co-reporter from 2001-04).
Sunshine and Shadows on Charity Governance: Public Disclosure as a Regulatory Tool, Florida Tax Review (2012)
U.S. Nonprofit Law Reform: The Role of Private Organizations, Nonprofit and Voluntary Sector Quarterly (2012)
All Charities Are Property-Tax Exempt, but Some Charities Are More Exempt Than Others, New England Law Review (2010)
Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state...
Respecting Foundation and Charity Autonomy: How Public Is Private Philanthropy? (symposium) (with J. Tyler), Chicago-Kent Law Review (2010)
Recent years have seen a disturbing increase in legal proposals by the public and government...
Draft Model Nonprofit Corporation Act Needs Coordination with Tax Code (with M. Fremont-Smith)., Tax Notes (2008)
A Guide for Non-Profit Organizations (State Bar of Wisconsin 1990, 1992, 1995 & 1998 updates) (1998)
The Partnership Tax Practice Manual (Panel Publishers 1989 with annual updates through 1994) (with B. Benesh & M. Bryant) (1994)
Contributions to Books
Justifications for Tax Exemption, International Encyclopedia of Civil Society (2010)
The Board of Nonprofit Organizations: Puzzling Through the Gaps Between Law and Practice: A View from the United States, Comparative Corporate Governance of Non-Profit Organizations (2010)
Business Activities of Nonprofit Organizations: Legal Boundary Problems, Nonprofits and Business (2008)
The Legal Framework for Nonprofit Organizations, The Nonprofit Sector: A Research Handbook (2006)
Nonprofit Organizations, Payments in Lieu of Taxes (“PILOTs”), Encyclopedia of Taxation and Tax Policy (2005)
Principles of the Law of Nonprofit Organizations, various drafts (American Law Institute): Chapter 3 (Governance): Tentative Draft No. 1 (2007 and 2008), Chapter 4 (Gifts): Tentative Draft No. 2 (2009), Chapter 5 (Enforcement): Tentative Draft No. 3 (2011) and No. 4 (forthcoming) (2013)