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Elaine Waterhouse Wilson

Associate Dean for Academic Affairs; Professor of Law


  • Law
  • Tax Law

Research Interests

  • My research examines the legal and policy issues that arise when the nonprofit sector and the business community interact, with a focus on updating traditional notions of “charity” as the historical divide between the two sectors collapses. My interests include private economic development and revitalization activities, nonprofit/for-profit joint ventures, new charitable/for-profit hybrid purpose entities (e.g., benefit corporations and L3Cs) and social enterprise, technology transfer and commercialization activities of nonprofits, private foundation excise tax issues, and program-related and impact investing.