Articles

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The Charity in Bankruptcy and Ghosts of Donors Past, Present, and Future (symposium), Seton Hall Legislative Journal (2005)
The bankruptcy of a charity represents the clash of two policy regimes: charity law's willingness...
 

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Whose Public?: Parochialism and Paternalism in State Charity Law Enforcement, Indiana Law Journal (2004)
This piece was inspired by the increasing tendency of State attorneys general – backed up...
 

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Entrance, Voice and Exit: The Constitutional Bounds of the Right of Association, U.C. Davis Law Review (2002)
Despite the central role of organized groups as intermediary bodies in American society, the constitutional...
 

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A Taxing Time for the Bishop Estate: What Is the I.R.S. Role in Charity Governance?, Exempt Organization Tax Review (2000)
This piece, included in the University of Hawaii Law Review's symposium issue on the Bishop...
 

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Charities in Tax Reform: Threats to Subsidies Overt and Covert, Tennessee Law Review (1999)
Fundamental tax reform would do far more damage to charities than the obvious repeal of...
 

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The Modern Tax Treatment of Education Expenses, Community Tax Law Report (1999)
 

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Hocking the Halo: Implications of the Charities' Winning Briefs in Camps Newfound/Owatonna, Inc., Exempt Organization Tax Review (1998)
In Camps Newfound/Owatonna, the petitioner charity – with important assistance from friends-of-the-court charities – persuaded...
 

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Introduction to Nonprofit Symposium Issue, Journal of Corporation Law (1998)
 

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Of Sovereignty and Subsidy: Conceptualizing the Charity Tax Exemption, Exempt Organization Tax Review (1998)
This piece explores the broad financial relationship between the public and the charitable sectors. Tax...
 

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The Limits of Charity Fiduciary Law, Maryland Law Review (1998)
Trustees of charitable trusts and directors of nonprofit corporations operate under legal regimes designed for...
 

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Charitable Endowments and the Democratization of Dynasty, Arizona Law Review (1997)
Charitable endowments and other passive investments exceed $425 billion. Why do many donors require that...
 

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Agents Without Principals: The Economic Convergence of the Nonprofit and For-Profit Organizational Forms, New York Law School Law Review (1996)
Are nonprofit organizations 'different' from firms with owners? The accepted economic account holds that nonprofits...
 

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Institutional Dissonance in the Nonprofit Sector, Villanova Law Review (1996)
Our political and economic system contains three seemingly distinct sectors: public, proprietary, and nonprofit. This...
 

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Paying Back Your Country Through Income-Contingent Student Loans, San Diego Law Review (1994)
This article uses the case of paying for a college education to study broad issues...
 

Books

Contributions to Books

Justifications for Tax Exemption, International Encyclopedia of Civil Society (forthcoming) (2009)
 

Business Activities of Nonprofit Organizations: Legal Boundary Problems, Nonprofits and Business: A New World of Innovation and Adaptation (forthcoming) (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)
 

Tax Deduction and Philanthropy, Philanthropy in America: A Comprehensive Historical Encyclopedia (2004)
 

Are Nonprofit Organizations Different?, The Study of the Nonprofit Enterprise: Theories and Approaches (2003)
 

Defining the Constitutional Bounds of the Right of Association, In the States, Across the Nation, and Beyond: Democratic and Constitutional Perspectives of Nonprofit Advocacy (2003)
 

Accountability and Public Trust, The State of Nonprofit America (2002)
 

Chapter 6: Legal Theories of Property Tax Exemption: A Sovereignty Perspective, Property-tax Exemption for Charities: Mapping the Battlefield (2002)
 

Chapter 9: PILOTs: Hartford and Connecticut (co-author with N. Carbone), Property-tax Exemption for Charities: Mapping the Battlefield (2002)
 

Enforcement: Legal Standing and Private Remedies, Accountability: A Challenge for Charities and Fundraisers: New Directions for Philanthropic Fundraising, No. 31 (2002)
 

Introduction, Property-tax Exemption for Charities: Mapping the Battlefield (2002)
 

Tax Treatment of Nonprofit Organizations: A Two-Edged Sword? (with J. Cordes), Nonprofits And Government: Collaboration and Conflict (1999)
 

Tax Treatment of Nonprofit Organizations: A Two-Edged Sword? (with J. Cordes). , Nonprofits And Government: Collaboration and Conflict (1999)
 

The Tax Treatment of Education, Community Tax Law Project (1999)
 

Other