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.
A Response to Professor Leff’s Tax Planning “Olive Branch” for Marijuana Dealers, Iowa Law Review Bulletin (2014)
Taxing the Unheavenly Chorus: Why Section 501(c)(6) Trade Associations are Undeserving of Tax-Exemption, Denver University Law Review (2014)
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...