David A. Brennen

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ARTICLES
BOOKS
 

ARTICLES

The Charitable Tax Exemption is About Much More Than Efficiency, 14 Nonprofit Q. 67 (2007)

The Commerciality Doctrine and "Charitable" Homes for the Aged - State & Local Tax Perspectives, 75 Fordham L. Rev. 833 (2007)

Foreward: Introducing the Law of Nonprofit Organizations and Philanthropy, 41 Ga. L. Rev. 1099 (2007)

A Diversity Theory of Charitable Tax Exemption - Beyond Efficiency, Through Critical Race Theory, Toward Diversity, 4 Pitt. Tax Rev. 1 (2006)

Congress Finally Adopts New UBIT Standards in 512(b)(13) for Controlled Entities, 26:1 News Quarterly (ABA Sec. Tax'n, Washington, D.C.), Fall 2006, at 9

Supreme Court Rules That Contingent Attorney Fees Are Gross Income to Client, 25:3 News Quarterly (ABA Sec. Tax'n, Washington, D.C.), Spring 2005, at 7

Race and Equality Across the Law School Curriculum: The Law of Tax Exemption, 54 J. Leg. Educ. 336 (2004)

Race Conscious Affirmative Action by Tax Exempt 501(c)(3) Corporations After Grutter and Gratz, 77 St. John's L. Rev. 711 (2003)

Advising Tax-Exempt Organizations in Georgia (CLE materials prepared for 2003 CLE conference sponsored by Mercer University School of Law and Macon Bar Association) (available at Mercer University School of Law library) (approx. 50 pgs) (October 2003)

2002 Eleventh Circuit Survey: Federal Taxation, 54:4 Mercer L. Rev. 1563 (2003)

The Potential Impact of the Supreme Court's Pending Decision in Grutter v. Bollinger on Private Universities and Other Tax-exempt Charities, 22:3 News Quarterly (ABA Sec. Tax'n, Washington, D.C.), Spring 2003, at 15

Charities and the Constitution: Evaluating the Role of Constitutional Principles in Determining the Scope of Tax Law's Public Policy Limitation for Charities, 5 Fla Tax Rev. 779 (2002)

The Service  Renews its Crack Down on Taxpayers Who Make Tax Refund Claims Based on Entitlement to Slavery Reparations, 21:3 News Letter (ABA Sec. Tax'n, Washington, D.C.), Spring 2002, at 9

Real Property v. Personal Property: The Service Reverses its Position that Radio Towers are Real Property for Purposes of the UBIT Exclusion, 20:3 News Quarterly (ABA Sec. Tax'n, Washington, D.C.), Spring 2001, at 8

Tax Expenditures, Social Justice and Civil Rights: Expanding the Scope of Civil Rights Laws to Apply to Tax-Exempt Charities, 2001 B.Y.U. L. Rev. 167 (2001)

The Power of The Treasury: Racial Discrimination, Public Policy and "Charity" In Contemporary Society, 33 U.C. Davis L. Rev. 389-447 (2000)

What's in a Name: IRS' Attempts to Tax Nonprofits on the Exploitation of the Organization's or Its Members' Names, 4:1 Community Tax Law Report (Comm’ty Tax Law Project, Richmond, Va.), Winter 2000, at 7-9, 22-27

More O.J.: Federal Trial Courts Uphold Denial of Casualty Loss Deduction to O.J. Simpson's Neighbors, 19:3 News Letter (ABA Sec. Tax'n, Washington, D.C.), Spring 2000, at 8

Tax Provisions Affect Charitable Giving, 62:2 University of Richmond Magazine p. 11 (Winter 2000)

Loan Guarantees as Liabilities for Purposes of the Exclusion for Debt Discharge, 19:2 News Letter (ABA Sec. Tax'n, Washington, D.C.), Winter 2000, at 10

The Power of The Treasury: Racial Discrimination, Public Policy and "Charity" In Contemporary Society, American Bar Association Section of Taxation, 2000 Midyear Meeting Materials, January 21, 2000, available in LEXIS, ABA Library, ABA Tax File (2000)

Legal Considerations in Forming and Operating Tax-Exempt Charities in Virginia (with Gerald W. S. Carter) (CLE materials prepared for 1999 annual meeting of Old Dominion Bar Association) (available at University of Richmond School of Law library) (approx. 100 pgs) (June 1999)

Treasury Regulations And Judicial Deference In The Post-Chevron Era, 13 Ga. St. U. L. Rev. 387-430 (1997)

The Proposed Corporate Sponsorship Regulations:  Is The Treasury Department "Sleeping With The Enemy"?, 6 Kan. J.L. & Pub. Pol'y  49-75 (1996)

BOOKS

The Tax Law of Charities and Other Exempt Organizations: Cases, Materials, Questions and Activities, 2nd ed. (with Jones, Willis and Moran) (West Publications) (2007)

2007 Statutory Supplement to The Tax Law of Charities and Other Exempt Organizations: Cases, Materials, Questions and Activities (with Jones, Willis and Moran) (West Publications) (forthcoming in 2007)

The Tax Law of Charities and Other Exempt Organizations: Cases, Materials, Questions and Activities (with Jones, Willis and Moran) (West Publications) (2003)

2003 Statutory Supplement to The Tax Law of Charities and Other Exempt Organizations: Cases, Materials, Questions and Activities (with Jones, Willis and Moran) (West Publications) (2003)

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