Evelyn Brody

How Public Is Private Philanthropy? Separating Reality from Myth (Philanthropy Roundtable, 2d ed. 2012) (with J. Tyler)

Evelyn Brody — Wed, 19 Oct 2011 11:43:11 PDT

Sunshine and Shadows on Charity Governance: Public Disclosure as a Regulatory Tool, 2011 Proceedings of the Internal Revenue Service Research Conference, "New Perspectives on Tax Administration"

Evelyn Brody — Wed, 19 Oct 2011 11:41:23 PDT

Sunshine and Shadows on Charity Governance: Public Disclosure as a Regulatory Tool

Evelyn Brody — Wed, 19 Oct 2011 11:38:13 PDT

U.S. Nonprofit Law Reform: The Role of Private Organizations

Evelyn Brody — Wed, 19 Oct 2011 11:36:26 PDT

The Board of Nonprofit Organizations: Puzzling Through the Gaps Between Law and Practice: A View from the United States

Evelyn Brody — Fri, 10 Sep 2010 15:12:32 PDT

All Charities Are Property-Tax Exempt, but Some Charities Are More Exempt Than Others

Evelyn Brody — Tue, 10 Aug 2010 13:30:39 PDT

Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues— who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice—and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of state constitutions, statutes, and high-court decisions, and finds that the regimes generally are more similar than not.

Respecting Foundation and Charity Autonomy: How Public Is Private Philanthropy? (symposium) (with J. Tyler)

Evelyn Brody — Mon, 12 Jul 2010 09:59:41 PDT

Recent years have seen a disturbing increase in legal proposals by the public and government officials to interfere with the governance, missions, strategies, and decision-making of foundations and other charities. Underlying much of these debates is the premise – stated or merely presumed – that foundation and charity assets are “public money” and that such entities therefore are subject to various public mandates or standards about their structure, operations, and policies. The authors’ experiences and research reveal three “myths” that, singly or collectively, underlie claims that charitable assets are public money. The first myth conceives of charities as shadow governments due to the requirement that they have public purposes and are subject to attorney general parens patriae oversight. The second myth asserts that, because philanthropies exist under state charters, they are government agencies, “state actors,” or quasi-public bodies subject to constitutional constraints or accountable to the public in the same way as is government. The third myth asserts that revenue forgone on deductible charitable contributions and the tax exemption are a contribution from the state that entitles the state to a say in nonprofit governance structure, operations, and decision-making. In debunking these myths, this paper demonstrates the lack of legal support for the “public money” view of charitable assets.

Draft Model Nonprofit Corporation Act Needs Coordination with Tax Code (with M. Fremont-Smith).

Evelyn Brody — Fri, 27 Feb 2009 10:04:59 PST

Justifications for Tax Exemption

Evelyn Brody — Mon, 28 Apr 2008 12:43:45 PDT

Administrative Troubles for the Intermediate Sanctions Regime

Evelyn Brody — Fri, 01 Feb 2008 12:11:38 PST

The States’ Growing Use of a Quid-Pro-Quo Rationale for the Charity Property Tax Exemption

Evelyn Brody — Fri, 02 Nov 2007 15:38:11 PDT

Governing the U.S. Nonprofit Organization: Accommodating Autonomy in Organizational Law

Evelyn Brody — Fri, 02 Nov 2007 15:36:28 PDT

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)

Evelyn Brody — Tue, 13 Mar 2007 14:27:43 PDT

Tax Treatment of Nonprofit Organizations: A Two-Edged Sword? (with J. Cordes)

Evelyn Brody — Tue, 13 Mar 2007 14:27:22 PDT

The Tax Treatment of Education

Evelyn Brody — Tue, 13 Mar 2007 14:26:36 PDT

Troubling Lessons from the Bishop Estate Settlement for Administering the New Intermediate Sanctions Regime

Evelyn Brody — Tue, 13 Mar 2007 14:26:15 PDT

Chapter 9: PILOTs: Hartford and Connecticut (co-author with N. Carbone)

Evelyn Brody — Tue, 13 Mar 2007 14:24:56 PDT

Chapter 6: Legal Theories of Property Tax Exemption: A Sovereignty Perspective

Evelyn Brody — Tue, 13 Mar 2007 14:23:57 PDT

Introduction

Evelyn Brody — Tue, 13 Mar 2007 14:23:10 PDT

Enforcement: Legal Standing and Private Remedies

Evelyn Brody — Tue, 13 Mar 2007 14:22:35 PDT