Philip Hackney joined the Law Center faculty in 2011 after spending five years at
the Office of the Chief Counsel of the IRS in Washington, D.C. Professor Hackney served
as Senior Technician Reviewer in Exempt Organizations in the national office, where he
worked on drafting IRS regulations, advising the TEGE commissioner, and litigating exempt
organization tax issues. 

Professor Hackney obtained his J.D. at LSU Law in 2001. While in law school, he served as
the Executive Senior Editor of the LSU Law Review and graduated as a member of The Order
of the Coif. From 1992 – 1999, he owned and operated a used and rare bookstore and coffee
shop in Baton Rouge. 

Professor Hackney started his legal career as a law clerk to the late Honorable Henry A.
Politz on the United States Fifth Circuit Court of Appeals. He joined Baker Botts LLP in
Houston, TX in 2002 as a corporate associate working on mergers and acquisitions,
securities offerings, public company corporate compliance, and investigations into
accounting irregularities. In 2006, he obtained an LL.M. in Taxation from the New York
University School of Law and joined the Office of the Chief Counsel of the IRS in its
Exempt Organizations branch of its Tax Exempt Government Entities division that same
year. 

Professor Hackney teaches Federal Income Tax, Partnership Taxation and Taxation of Exempt
Organizations. Utilizing his experience with the IRS working with tax-exempt
organizations and the non-profit community in general, his scholarship focuses on
nonprofit organizations and the tax issues associated therewith. He is particularly
interested in the intersection between for-profit and not-for-profit activities within
these organizations. 

He earned his B.A. in Political Science at Southern Methodist University in 1992. 

Articles

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What We Talk About When We Talk About Tax Exemption, Virginia Tax Review (2013)

Certain nonprofit organizations are granted exemption from federal income tax (“tax exemption”). Most theories assume...