Copyright for each paper is held by its author. All rights reserved to the author unless otherwise noted.

Standards for Exemption: Old Rules, New World (2022).

• Section 501(c)(3) Charitable Purpose Meets the Administrative Procedure Act
  by Ellen P. Aprill
• Nonprofits, Taxes, and Speech
  by Lloyd Hitoshi Mayer
• A Better Approach to Commercial Activity by Charities: A Focus on Primary Charitable Purpose
  by John D. Colombo
• Standards for Exemption: Inurement, Private Benefit, and Excess Benefit Transactions
  by Harvey P. Dale
• Information Reporting in the Internet Age After Americans for Prosperity Foundation v. Bonta
  by Roger Colinvaux

Reconsidering Private Foundations After Five Decades: Lessons for the Future (2019)

• Taxes and Foundations: A 50th Anniversary Overview
  by C. Eugene Steuerle and Benjamin Soskis
  Copyright © 2020 by Tax Policy Center
• Private Foundations and their Alternatives: Has the Private Foundations Era Passed?
  by Jill S. Manny
• Private Foundations and Spending Rules: Is Warehousing a Bad Thing
  by Susan N. Gary
• The Private Foundation Excise Tax on Self-Dealing: Contours, Comparisons, and Character
  by Ellen P. Aprill
• The Lesser Foundation Excise Taxes: What Are They Good For?(Not Quite) Absolutely Nothing
  by Richard L. Schmalbeck

Revisiting Bob Jones University: Seeking Clarity on Fundamental Public Policy After 35 Years (2018)

• Qualification as Charity: Line Drawing and Analytical Structure
  by Harvey P. Dale 
• Bob Jones and the Public Policy Doctrine, 35 Years Later
  by Richard L. Schmalbeck
• What Is Caesar’s, What Is God’s: Fundamental Public Policy for Churches
  by Lloyd Hitoshi Mayer
• Fundamental Public Policy Enforcement and Standing Issues
  by Marcus S. Owens
• Common Law Perspectives on Fundamental Public Policy – Australia
  by Myles McGregor-Lowndes 
• Reconsidering Bob Jones: The Problem with Public Policy, The Challenge Finding A Better Solution
  by Adam Parachin
• Revisiting Bob Jones University: Common Law Perspectives on Fundamental Public Policy – The UK
  by Debra Morris

Social Welfare Organizations: Better Alternatives to Charities? (2017)

• Introduction 
  by Harvey P. Dale and Jill S. Manny
• Examining the Landscape of § 501(c)(4) Social Welfare Organizations
  by Ellen P. Aprill
• Social Welfare Organizations as Grantmakers
  by David S. Miller
  • Grantmaking Advice for Mega-Donors: A Second Opinion
    by Stephen Schwarz
  • Social Welfare Organizations as Grantmakers: Further Thoughts
    by Robert A. Wexler
• A (Partial) Defense of § 501(c)(4)’s “Catchall” Nature
  by Lloyd Hitoshi Mayer
  • An Exempt Status Sorting Hat
    by Richard Schmalbeck
• Social Welfare and Political Organizations: Ending the Plague of Inconsistency
  by Roger Colinvaux
  • Disclosing Donors to Social Welfare Political Activity
    by Kenneth A. Gross
• Practitioner Perspectives on Using § 501(c)(4) Organizations for Charitable Lobbying: Realities and an Alternative
  by Rosemary E. Fei & Eric K. Gorovitz
  • The Importance of Using Affiliated § 501(c)(4) and § 501(c)(3) Organizations for Advocacy
    Terence Dougherty
  • Realities and an Alternative
    Jill S. Manny

Wrestling With Donor Intent: Strategies for Enforcement or Relaxation (2016) 

• History and Policy: Who Should Control Charitable Gifts?
  by Susan N. Gary
• Enforcing Donor Intent
  by Lawrence P. Katzenstein
• Embracing the Tension: Enforcing or Modifying Donor Intent
  by Harvey P. Dale
• Choose Your Battlefield: Choice of Entity as  Weapon for Preserving Donor Intent
  by John Eason
• Using Tax Law to Discourage Donor-Imposed Restrictions on Charitable Gifts
  By Roger Colinvaux

Elasticity of the Boundaries: What Is (And What Isn’t) Charitable? (2015)

• Should We Kill the Goose That Laid the Golden Egg? Do We Need a Functional Definition of Charity in the United States?
  by Stanley N. Katz
• The Treasury Regulations Defining “Charity”: If Only
  by Richard L. Schmalbeck
• Using Donations to Set the Boundaries of Charitable Tax Exemption
  by John D. Colombo
• Separation of Powers and Passive-Aggressive Statutory Interpretation: The Case of Property-Tax Exemption for Charities
  by Evelyn Brody
• Ripples in the Boundaries: Elasticity in the Common Law Countries – Australia
  By Myles McGregor-Lowndes
• Public Benefit Organisations: Policing the Tax Boundaries
  By Dennis M. Davis
• Elasticity of the Boundaries in England and Wales: What is (And Isn’t) Charitable? An Opportunity Lost (or Not Yet Fully Embraced)?
  By Debra J. Morris

Regulation or Repression: Government Policing of Cross-Border Charity (2014)

• Aid Barriers and the Rise of Philanthropic Protectionism
  by Douglas Rutzen
  Copyright © 2014 by the International Center for Not-for-Profit Law
• Terrorism and NPOs— What Could FATF Do? 
  by Emile van der Does de Willebois
• Foundation Roles in Enhancing Efficiency and Development Effectiveness: Host Country Allies or Adversaries?
  by Oonagh B. Breen
  Copyright © 2014 by the International Center for Not-for-Profit Law
• States, Public Space and Cross-Border Philanthropy: Observations from within the Arab Transitions
  by Barbara L. Ibrahim
  Copyright © 2014 by the International Center for Not-for-Profit Law
• Protecting the Fisc and Fiscal Oversight Authority
  By Myles McGregor-Lowndes
• U.S. Withholding Considerations for International Grants by U.S. Funders; International Allocation and Apportionment of Charitable Deductions
  By Stephen E. Shay and Harvey P. Dale

Colleges and Universities: Legal Issues in the Halls of Ivy (2013)

• Why Are Colleges And Universities Exempt From Taxes?
  by Henry B. Hansmann
• Academic Freedom, Democracy, and the First Amendment
  by James Weinstein
• The IRS University Compliance Project Report on UBIT Issues: Roadmap for Enforcement . . . Reform . . . or Repeal? 
  by John D. Colombo
• Amateur Athletics: Two Strikes against the Sweetheart Deal between Big-Time College Sports and the Tax System
  by Richard L. Schmalbeck
• Monetizing Intellectual Property: Colleges, Universities, and the Tax Treatment of Research and IP Revenue
  by Douglas M. Mancino

The Charitable Contribution Deduction: Reform and Simplification? (2012)

• The Charitable Deduction: Policy and Analysis
  by C. Eugene Steuerle
• The Charitable Contribution Deduction: Complexity and Structural Reform
  by Daniel Halperin
• Evaluating the Charitable Contribution Substantiation Rules
  by Ellen P. Aprill
• Charitable Contributions Of Property: A Broken System Reimagined
  by Roger Colinvaux
• Areas for Reform: Split Interest and Partial Interest Gifts
  by Carolyn M. Osteen and Martin A. Hall

Border Patrol: Charitable Status Despite Inurement or Private Benefit? (2011)

• Declaratory Judgments and Charitable Borders
  by Richard L. Schmalbeck
• Permitting Inurement: Reconsidering Sanctions for Charities Impermissibly Benefitting Insiders 
  by Harvey P. Dale
• Private Benefit: What Is It – And What Do We Want It To Be? 
  by John D. Colombo
• Evaluating the Self-Dealing Rules Applicable to Private Foundations
  by Ellen P. Aprill
• Border Patrol: Charitable Status Despite Inurement or Private Benefit? – An Australian Perspective
  by Myles McGregor-Lowndes
• Border Patrol Around the World: Private and Public Benefit in Canadian Charity Law 
  by Robert B. Hayhoe
• Border Patrol Around the World – Charities and Private Benefit: Drawing a Line in the UK 
  by Debra J. Morris

Nonprofit Speech in the 21st Century: Time for a Change? (2010)

• Campaign Finance Law and Nonprofit Electoral Campaign Activity After Citizens United
  by Richard Briffault
• Citizens United and the Political Speech of Charities: A Conservative Approach
  by Roger Colinvaux
• Charities and Lobbying: Institutional Rights in the Wake of Citizens United 
  by Lloyd Mayer
• Regulating the Political Speech of Noncharitable Exempt Organizations After Citizens United
  by Ellen P. Aprill
• Charities Speaking Out: The Evolution of Advocacy and Political Activities by Charities in Canada
  by Terrance S. Carter
• 21st Century Non-Profit Speech Around the World: England and Wales
  by Lindsay Driscoll
• Nonprofit Speech in the 21st Century: Time for a Change?: An Australian Perspective
  by Myles McGregor-Lowndes

Shades of Virtue: Measuring the Comparative Worthiness of Charities (2009)

• Philanthropy and the Law: Remembering and Measuring the Common Good
  by Robert E. Atkinson
• The Role of Redistribution to the Poor in Federal Tax Exemption for Charities
  by John D. Colombo
• All Charities are Property-Tax Exempt, but Some Charities are More Exempt Than Others 
  by Evelyn Brody
• Reforming the Charitable Sector to Account for Relative Worthiness?
  by Richard L. Schmalbeck
• Measuring Comparative Worthiness: Striation of Charities in Canada
  by Terrance S. Carter
• Measuring Comparative Worthiness of Charities– An Australian Perspective
  by Myles McGregor-Lowndes
• The UK: More Measurement but Little Comparison
  by Debra J. Morris

Structures at the Seam: The Architecture of Charities’ Commercial Activities (2008)

• The Undivided Self: Are the Business Body and the Nonprofit Soul Separable?
  by C. Eugene Steuerle
• Structural Reactions: Basic Structures
  by Stephen Schwarz
• The Architecture of Charities’ Commercial Activities: Managing Complex Structures
  by Douglas M. Mancino
• The Price of Freedom: Benefits and Burdens of Foregoing Exemption
  by Victoria B. Bjorklund
• Canadian Registered Charities: Business Activities and Social Enterprise – Thinking Outside the Box
  by Terrance S. Carter
• Structures at the Seam: The Architecture of Charities’ Commercial Activities – An Australian Perspective
  by Myles McGregor-Lowndes
• The UK: New Opportunities for Commercial Activity
  by Debra J. Morris

Socially Responsible Investing: Prudent or “Im?” (May 2008)

• Socially Responsible Investing: History, Policy, and Definitions
  by Ralph Earle III
• The Cost of Being “Good”
  by Mark P. Kritzman
• A Call for Disclosure: Endowed Foundations, Investments and Institutional Mission
  by William F. McCalpin
• Foundations and Proxy Voting: The Voice, the Power and the Tool That Goes Unused
  by Douglas Bauer
• Is Mission Investing Prudent?
  by Susan N. Gary

Forces for Rectitude: Who Oversees Nonprofit Organizations and Their Overseers? (2007)

• Whither Regulation?
  by Antonia M. Grumbach, Esq.
• Attorney General Oversight of Charities
  by Marion R. Fremont-Smith, Esq.
• Federal Oversight: The Role of the Internal Revenue Service
  by Marcus S. Owens, Esq.
• Not the Whole Loaf, But More Than Half a Loaf: A Significant Step Forward in Self-Regulation by America’s Nonprofit Sector
  by Professor Joel L. Fleishman
• Public Oversight: The Role of the Media and Others
  by Jonathan A. Small, Esq.

Serving Multiple Masters: Jurisdictional and Choice-of-Law Problems Confronting Nonprofit Organizations (2006)

• Jurisdiction and Non-Profit Organizations: Making Federalism Safe for the Independent Sector
  by Professor Roderick M. Hills, Jr.
• The Jurisdictional Implications of Charitable Solicitation Over the Internet
  by Professor Allan R. Stein
• Choice of Law Issues in the Nonprofit Arena
  by Professor Kermit Roosevelt, III
• What Critiques of Sarbanes-Oxley Can Teach about Regulation of Nonprofit Governance
  by Professor Ellen P. Aprill
  Copyright © 2008 by Fordham Law Review
• Dealing With Multiple Masters: Planning Opportunities
  by Douglas M. Mancino, Esq.

Grasping the Nettle: Respecting Donor Intent and Avoiding the Dead Hand (2005)

• Holding the Tension: History and Policy, (Appendix I), (Appendix II)
  by Marion R. Fremont-Smith, Esq.
• Respecting Donor Intent: Why and How Much? 
  by Susan N. Gary
• The Lower Roads to Cy Pres Reform: Principled Practice to Remove Deadhand Control of Charitable Assets
  by Professor Robert E. Atkinson
  Copyright © 2007 by Case Western Reserve Law Review

• From the Dead Hand to the Living Dead: The Conundrum of Charitable-Donor Standing
  by Professor Evelyn Brody
  Copyright © 2007 Georgia Law Review
• Donor-Restricted Charitable Gifts: A Practical Overview Revisited II
  by Terrance S. Carter, B.A., LL.B.
• Donor Intent and Avoiding the Dead Hand – A UK Perspective
  by Richard J. Fries, Esq.
• Grasping the Nettle: Respecting Donor Intent and Avoiding the Dead Hand – An Australian Perspective
  by Professor Myles McGregor-Lowndes

Diversions of Charitable Assets: Crimes and Punishments (2004)

• Terrorism and Money Laundering: Illegal Purposes and Activities (DRAFT)
  by Victoria B. Bjorklund, Esq.
• The Crux of Charity: Inurement, Private Benefit, and Excess Benefit Transactions (DRAFT)
  by Professor Harvey P. Dale
• Pillaging of Charitable Assets: Embezzlement and Fraud
  by Marion R. Fremont-Smith, Esq.
• Sanctions and Enforcement: Federal and State Laws
  by Daniel L. Kurtz, Esq.
• Diversions of Charitable Assets: Crimes and Punishments, The UK Perspective (DRAFT)
  by Richard J. Fries, Esq.
• Diversions of Charitable Assets: Crimes and Punishments in Canada
  by Terrance S. Carter, B.A., LL.B.
• Charities and Compliance with Anti-Terrorism: Legislation: The Shadow of the Law
  by Terrance S. Carter, B.A., LL.B.
• Diversions of Charitable Assets: Crimes and Punishments in Australia (DRAFT)
  by Professor Myles McGregor-Lowndes

Managing Charitable Assets: Theory, Laws, Accounting Rules, and Practice (2003)

• Modern Portfolio Theory
  by Professor Martin J. Gruber
• Charitable Asset Maintenance: Flexibility and Responsibility in the Not-for-Profit Arena
  by Antonia M. Grumbach, Esq.
• Reconsidering Private Foundation Investment Limitations
  by Professor Richard L. Schmalbeck
  Copyright© 2003 Tax Law Review, NYU School of Law
• Selected U.S. Tax Aspects of International Investment by U.S. Charitable Organizations
  by Stephen E. Shay, Esq.

Defining Charity: A View From the 21st Century (2002)

• Is There a Law of Charity?
  by Professor John G. Simon
• Charitable Class and Need: Whom Should Charities Benefit?
  by Rochelle Korman, Esq.
• Discounting Future Charity: Regulation of Foundation Payout Rates
  by Professor Michael Klausner
  Copyright © 2003 by Stanford Social Innovation Review
• Milking the Cash Cow
  by Adelbert L. Spitzer, Esq.
• Defining Charity: UK Perspective
  by Richard J. Fries, Esq.
• The Australian Definition of Charity
  by Professor Myles McGregor-Lowndes
• Charity in Germany
  by Rupert Graf Strachwitz

Reformation of the Charitable Contribution Deduction (2001)

• The Charitable Contributions Deduction (Revisited) 
  by Professor Paul R. McDaniel
• Tax Treatment of Charitable Contributions in Canada: Theory, Practice, and Reform
  by Professor David G. Duff
• Reforming the Charitable Contribution Deduction: The South African Perspective
  by Michael Katz, Esq.
• The Australian Charitable Contribution Deduction
  by Professor Myles McGregor-Lowndes
• The Fiscal Treatment of Charitable Contributions in the UK 
  by Professor Debra J. Morris
• Split Interest Trusts: What Works and What Doesn’t
  by Carolyn M. Osteen, Esq. & Martin Hall, Esq.
• Reformation of the Charitable Contribution Deduction: Areas For Reform: Other Issues
  by Lawrence P. Katzenstein, Esq.
• A Charitable Contribution of Appreciated Property and the Realization of Built-In Gains
  by Professor Daniel Halperin

Taxing Charitable Investments (2000)

• Why Are Nonprofits Exempt from Tax?
  by Professor Daniel Halperin
  Copyright © 2003 by New York University School of Law
• Federal Income Taxation of Investments by Nonprofit Organizations: Beyond A Primer
  by Professor Stephen Schwarz
• Taxation of Unrelated Debt-Financed Income
  by Suzanne Ross McDowell, Esq.

Private Foundations Reconsidered: Policies and Alternatives Old and New (1999)
These proceedings were made possible by a generous gift from the Pew Charitable Trusts

• The 1969 Private Foundation Law: Historical Perspective on its Origins and Underpinnings
  by Thomas A. Troyer, Esq.
• Private Foundations as a Federally Regulated Industry: Time for a Fresh Look?
  by Professor John G. Simon
• Avoiding Private Foundation Status: Escape Routes Based on Operations and Income
  by Robert H.M. Ferguson, Esq.
• Charitable Giving to a Private Foundation and the Alternatives, the Supporting Organizations and the Donor-Advised Fund
  by Victoria B. Bjorklund, Esq.

Political Activities: Nonprofit Speech (1998)
These proceedings were made possible by a generous gift from the Pew Charitable Trusts

• Political Activities of Tax-Exempt Organizations: Federal Income Tax Rules and Restrictions
  by Celia A. Roady, Esq.
• Constitutional Dimension of Tax Restrictions
  by Professor Burt Neuborne
• A Brief and Selective Survey of the Constitutional Framework Relevant to Restrictions on the Political Activities of Tax Exempt Organizations
  by Professor Laura Brown Chisolm
• Issue Advertisements: The First Amendment Is Not a Loophole
  by Kenneth Gross, Esq.
• Political Activity and Charitable Status at Common Law: In Search of Certainty
  by Professor Debra Morris
• Why Is It Important to Restrict (or Not to Restrict) the Right of Charities to Campaign?
  by Dr. Norman Ornstein

Governance of Nonprofit Organizations: Standards and Enforcement (1997)
These proceedings were made possible by a generous gift from the Pew Charitable Trusts

• The Fiduciary Duties Of Nonprofit Directors And Officers: Paradoxes, Problems, And Proposed Reforms
  by Commissioner Harvey J. Goldschmid
• Form 990 as a Tool for Nonprofit Accountability
  by Peter Swords, Esq.
• Enforceability And Sanctions
  by Marion R. Fremont-Smith
• Unsettled Standing: Who (Else) Should Enforce the Duties of Charitable Fiduciaries?
  by Professor Robert E. Atkinson

Conversion Transactions: Changing Between Nonprofit and For-Profit Form (1996)

• Conversion of HMOs and Hospitals: What’s At Stake?
  by Bradford H. Gray, Ph.D.
• Taxation of Conversion Transactions
  by Douglas M. Mancino, Esq.
• Nonprofit Conversion Transactions: Existing Fiduciary Duties and Necessary Reforms
  by Commissioner Harvey J. Goldschmid
• State Attorney General’s Legal Authority to Police the Sale of Nonprofit Hospitals and HMOs
  by Robert A. Boisture, Esq.
• Massachusetts Case Study and Other Laws
  by Christopher M. Jedrey, Esq.

International Giving: Policies and Regulations (1995)

• The Nonprofit Sector: A New Global Force
  by Professors Helmut K. Anheier and Lester M. Salamon
• Foreign Charities
  by Professor Harvey P. Dale
• Grantmaking by U.S. Public and Private Charities Outside the US
  by John A. Edie, Esq.
• US Taxation and Regulation of Foreign Charities
  by Kimberly S. Blanchard, Esq.
• Cross-Border Charitable Giving
  by Joannie C. Chang, Esq., Jennifer I. Goldberg, Esq., and Naomi J. Schrag, Esq.

Nonprofit Speech: Lobbying & Political Campaign Activities (1994)

• Madison’s Nightmare: The Tax-Driven Exclusion of Disinterested Voices from the Legislative Process
  by Professor Burt Neuborne
• Political Advocacy Meets The Internal Revenue Code: “There’s Got to be a Better Way”
  by Professor Laura Brown Chisolm
• Beyond The Tax Code: Federal Restrictions on Lobbying by Nonprofit Organizations
  by Catherine E. Rudder

Religious Institutions as Nonprofit Entities: Issues of Access, Special Status, and Accountability (1993)

• The Lingering Death of Separationism
  by Professor Ira Lupu
• Government Funding for Religious Organizations: Can We Dance, and Who Calls the Tune?
  by Oliver S. Thomas, Esq.
• Federal Income Tax Issues
  by Richard R. Hammar, Esq.
• Institutional Organization and Accountability Issues
  by Professor Patty Gerstenblith

Emanations from Rust: The Impact on the Nonprofit Sector of the Doctrine of Unconstitutional Conditions (1992)

• Beyond Unconstitutional Conditions: Charting Spheres of Neutrality in Government-Funded Speech
  by Professor David D. Cole
• Is Tax-Exemption A Subsidy?
  by Professor William D. Andrews

Charitable Statistics (1992)

• The Nonprofit Sector and Taxes: Invaluable and Largely Untapped Research Bases
  by Mr. Daniel Skelly and Dr. C. Eugene Steuerle
• The Dependent Variable of the Independent Sector: A Research Agenda for Improving the Definition and Measurement of Giving and Volunteering
  by Paul G. Schervish
• Some Thoughts on the Validity of Estimates of Charitable Giving
  by Professor Hayden W. Smith
• The Estimation of Total Personal Giving in the United States
  by Professor Ralph L. Nelson
• How Could Econometric Analysis Inform Regulatory Policy Given Better Data?
  by Professor Richard Steinberg
• Using Statistics to Inform Public Policy: Examples from Research on Philanthropic Foundations
  by Dr. Elizabeth Boris
• How a Grant-Making Foundation Utilizes Charitable Statistics
  by Ms. Sarah Turner

Rationales for Federal Income Tax Exemption (1991)

• Of Budgets and Benevolence: Philanthropic Tax Exemptions in Nineteenth Century America
  by Professor Stephen Diamond
• Theories of the Federal Income Tax Exemption for Charities: Thesis, Antithesis, and Syntheses
  by Professor Robert E. Atkinson
• Modern Theories of Hospital Tax Exemption
  by Professor Mark A. Hall
• Excellence, Autonomy, and Diversity: The Case for Tax-Exempt Cultural Organizations
  by Stephen E. Weil, Esq.

Charitable Solicitation: Is There a Problem? (1990)

• Public Opinion About Charitable Solicitation and the Law
  by Mr. John Doble
• Economic Aspects of Regulating Charitable Solicitation
  by Professor Richard Steinberg
• State Regulation of Charitable Solicitation
  by Professor Catherine P. Wells
• Regulating Charitable Solicitation as a Form of Consumer Protection 
  by Professor Peter M. Gerhart
• Federal Regulation of Charitable Solicitation: Conditions of Tax-Exempt Status
  by Professor Kathleen M. Sullivan
• New Approaches to Regulation of Charitable Solicitation
  by Professor James J. Fishman

Research Agenda: Legal Issues Affecting Nonprofit Corporations (1989)

• “Trouble Spots” in the Law Affecting Nonprofit Organizations
  by Professor Henry Hansmann
• Charities and Federal Taxes: Issues for Analysis
  by Walter B. Slocombe, Esq.
• Major Legal Topics to be Covered in a Law School Course in Nonprofit Organizations
  by Professor Robert E. Atkinson
• Nonprofit Organizations: Organizational Form and Structure
  by Professor Lizabeth A. Moody
• Other Legal Issues Affecting Nonprofit Organizations
  by Peter Swords, Esq.