Selected Publications

Books

GOD, SCHOOLS, AND GOVERNMENT FUNDING:  FIRST AMENDMENT CONUNDRUMS (Ashgate Publishing, forthcoming 2014) (with Laurence H. Winer).

POLITICS, TAXES, AND THE PULPIT:  PROVOCATIVE FIRST AMENDMENT CONFLICTS (with Professor Laurence Winer) (Oxford University Press, 2010). 

http://www.oup.com/us/catalog/general/subject/Law/ConstitutionalLaw/?view=usa&ci=9780195388053

Web links to blogs and interviews on the book:

American Constitution Society Book Talk blog:

http://www.acslaw.org/acsblog/node/18024

Mirror of Justice blog:  http://www.mirrorofjustice.blogs.com/mirrorofjustice/

CultureShocks radio interview:  www.cultureshocks.com

TAX ISSUES OF RELIGIOUS ORGANIZATIONS, Tax Management Portfolio No. 484, Bureau of National Affairs (2009).

TAX ISSUES OF RELIGIOUS ORGANIZATIONS, Tax Management Portfolio No. 868, Bureau of National Affairs, April, 2002.

TAX COURT LITIGATION: PRACTICE AND PROCEDURE (Little, Brown and Company), 1992. Supplements, 1993, 1994, 1995, 1996, 1997, 1998, 1999.

WEST’S MCKINNEY’S FORMS, TAX PRACTICE AND PROCEDURE, Tax Law, Vol. 22 (P. Rohan and N. Crimm, eds.), 1988. Supplements, 1989, 1990.

Book  Chapters and Articles

Dilemmas in Regulating Electoral Speech of Nonprofit Organizations (with Laurence H. Winer), in Not-for-Profit Law: Theoretical and Comparative Perspectives (Matthew Harding, Ann O'Connell and Miranda Stewart, eds., Cambridge University Press, forthcoming 2014).

Quand les libertés consacrées par le Premier amendement se voient limitées par les anomalies du droit fiscal (Hallowed First Amendment Freedoms Inhibited by Profanely Anomalous Federal Tax Laws), in Politisations du Religieux: Transferts du Sacré dans L'aire Anglophone (16e-21e Siècles)  (When Religion Gets Political (or Politizations of Religion): Transfers of the Sacred in English Speaking Countries (16th-21st Centuries), (Nathalie Caron and Guillaume Marche, eds., Presses Universitaires de Rennes, forthcoming 2014).

What Could Globalization Mean for Domestic Islamic-Socio-Political Activism?, 36 Fordham International Law Journal 600 (symposium issue, 2013).

Tax Laws Ban on Political Campaign Speech by Houses of Worship:  Inappropriate Government Censorship and Intrusion on Religion (with Laurence H. Winer), __ Bar Ilan University Journal of Law, State and Religion __ (accepted for symposium issue, Spring 2013).

Reframing the Issue and Cultivating U.S.-based Muslim Humanitarian Relief Organizations, 10 UCLA Journal of Islamic and Near Eastern Law 11 (symposium issue, 2010-2011).

Might Houses of Worship Enable Currently Uninsured, Economically Disadvantaged Individuals to Obtain Affordable Health Care Insurance?, 25 J.  Civil Rights and Economic Development 69 (symposium issue 2010).

The Moral Hazard of Anti-Terrorism Financing Measures:  A Potential to Compromise Civil Societies and National Interests, 43 Wake Forest Law Review 578 (symposium issue, 2008).

Muslim-Americans’ Charitable Giving Dilemma: What About a Terror-Free Donor Advised Fund? 13 Roger Williams Law Review­­ 375 (symposium issue, 2008). 

The Global Gag Rule: Undermining National Interests By Doing Unto Foreign Women and NGOs What Cannot Be Done At Home, 40 Cornell International Law Journal 587 (2007). 

Toward Facilitating a Voice for Politically Marginalized Minorities and Enhancing Presidential Public Accountability and Transparency in Foreign Health Policy-Making, 39 Vanderbilt Journal of Transnational Law 1053 (2006). 

Post-September 11 Fortified Anti-Terrorism Measures Compel Heightened Due Diligence, 25 Pace Law Review 203 (symposium issue, 2005).

Democratization, Global Grant-Making, and the Internal Revenue Code Lobbying Restrictions, 79 Tulane Law Review 586 (2005).

Do Fiduciary Duties Contained in Federal Tax Laws Effectively Promote National Healthcare Policies and Practices?, 14 Health Matrix 125 (symposium issue, 2005).

High Alert: The Government’s War on the Financing of Terrorism and Its Implications for Donors, Domestic Charitable Organizations, and Global Philanthropy, 45 William and Mary Law Review 1341 (2004).

Through a Post-September 11 Looking Glass: Assessing the Roles of Federal Tax Laws and Tax Policies Applicable to Global Philanthropy by Private Foundations and Their Donors, 23 Virginia Tax Review 1 (2003).

Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia, 35 Vanderbilt Journal of Transnational Law 1 (2002); reprinted in 31 Australian Tax Review 89 (2002). 

A Case Study of a Private Foundation's Goverance and Self-Interested Fiduciaries Calls for Further Regulation, 50 Emory Law Journal 1098 (2001).

Tax-Exempt Bonds, Religiously Affiliated Institutions, & the Establishment Clause, 92 Tax Analysis Tax Notes 1339 (2001);  reprinted in 5 Paul Streckfus’ Tax Journal for Tax-Exempt Bonds 24 (September/October 2001); also printed as A Permeable Wall Between Church and State: 1 Degree or 6 Degrees of Separation When Tax-Exempt Revenue Bonds Are Issued for the Benefit of Religiously Affiliated Institution? 33 Exempt Organization Tax Review 385 (2001).

Core Societal Values Deserve Federal Aid: Schools, Tax Credits and the Establishment Clause, 34 Georgia Law Review 1 (1999).

Why All Is Not Quiet on the “Home Front” for Charitable Organization, 29 New Mexico Law Review 1 (1999).

An Explanation of the Federal Income Tax Exemption for Charitable Organizations: A Theory of Risk Compensation, 50 Florida Law Review 419 (1998).

Tax Plans For the Twenty-First Century: Medical Incentive Vouchers Address the Needs of Academic Health Centers and the Elderly, 71 Tulane Law Review 653 (1997).

Evolutionary Forces: Changes in For-Profit and Not-for-Profit Health Care Delivery Structures; A Regeneration of Tax Exemption Standards, 37 Boston College Law Review 1 (1995); also excerpted in A Health Law Reader: An Interdisciplinary Approach (John H. Robinson, et al., eds., Carolina Academic Press, 1999).

A Study: Law School Student's Moral Perspectives in the Contexts of Advocacy and Decision-Making Roles, 29 New England Law Review 1 (1994).

A Role for Expert Arbitrators' In Resolving Valuation Issues Before The United States Tax Court: A Remedy To Plaguing Problems, 26 Indiana Law Review 41 (1992).

Tax Controversies: Choice of Forum, 9 Boston University Journal of Tax Law 1 (1991).

Other Scholarly Publications

Legislative Preclusions of Diverse, Publicly Beneficial Voices: An Assault on Democratic Principles, 70 The Exempt Organization Tax Review 31 (July 2012).

Improving and Invigorating Nonprofits in New York, and Potentially Elsewhere, 69 Exempt Organization Tax Review 357 (April 2012).

Collaborations With Nonprofits to Help Resolve the Persistent Unemployment Problem, 69 The Exempt Organization Tax Review 83 (January 2012).

Advocating for a Palatable “Thanksgiving Plan,” 68 The Exempt Organization Tax Review 363 (October 2011).

Toward More Perfect Transparency and Accountability?, 67 The Exempt Organization Tax Review 47 (July 2011).

A Congressional Charge to Reconsider the § 501 (c)(3) Ban on Political Campaign Speech, 67 The Exempt Organization Tax Review 381 (April 2011).

Legislation to Promote Partnerships and Collaborations, 67 The Exempt Organization Tax Review 27 (January 2011). 

Holding Houses of Worship Accountable for Their Tax-Exempt Status, 66 The Tax Exempt Organization Tax Review 353 (October 2010).

Is It Time for Another Reassessment?,  66 The Exempt Organization Tax Review 69 (July 2010).

A Tax-Exempt Newspaper?  Unconscionable, 65 The Exempt Organization Tax Review 403 (April 2010).    

Potential Experiment for Houses of Worship to Expand Healthcare Coverage, 64 The Exempt Organization Tax Review 371, October 2009.

A Hybrid Nonprofit Model: Private Investors and Banks' Legacy Assets, Tax Notes, April 6, 2009.

How to Avoid Scandals:  Online Training for Trustees, Chronicle of Philanthropy, June 26, 2008.

Insights and Commentary:  Where Permissible Issue Advocacy and Prohibited Campaigning Intersect, Uncertainty Persists, Bureau of National Affairs, 2008.

Global Philanthropy Depends on Taxes, Chronicle of Philanthropy 29 (Apr. 3, 2003).

From Lawsuits to Laboratories: New Funding Sources for Pharmacologic Research, 15 Journal of Clinical Psychopharmacology 241 (Aug. 1995).

Opening Remarks to International Women’s Human Rights Symposium, 69 St. John’s Law Review 1 (1995).

Paper Presentations and Selected Speaking Engagements  

Dilemmas in Regulating Electoral Speech of Nonprofit Organizations, University of Melbourne School of Law, Australia, Conference on “Defining, Taxing and Regulating Not-for-Profits in the 21st Century”, July 19, 2012.

Tax Ban on House of Worship Partisan Electoral Speech Inhibits Democratic Participation and Discriminates Against Some Religions and Minorities: Hallowed First Amendment Protections Be Damned (with Laurence H. Winer), Law and Society International Conference, June 6, 2012.

Complexities Affecting International Disaster Relief Aid:  A Landscape, Helping and Hindering Disaster Relief:  Laws, Policies, and Politics Impact Aid, the James and Mary Lassiter Conference, University of Kentucky, College of Law, November 4, 2011.

Politics, Taxes, and the Pulpit, co-principal speaker at a conference showcasing my co-authored (with Laurence H. Winer) book, POLITICS, TAXES, AND THE PULPIT: PROVOCATIVE FIRST AMENDMENT CONFLICTS (Oxford University Press, 2011), University of Kentucky, College of Law, October 12, 2011.

Hallowed First Amendment Freedoms Inhibited by Profanely Anomalous Federal Tax Laws (with Laurence H. Winer), International Conference on “Profane Imprints on the Sacred:  What Religion Owes to Politics,” Université Paris-Est, Paris, France, June 17, 2011.

 

When Religion, Schools, and Taxes Meet the First Amendment, Institut des Mondes Anglophone, Germanique, and Roman, Université Paris-Est, Paris, France, June 14, 2011.

 

Interdisciplinarity:  Law, Religion, and Politics, Institut des Mondes Anglophone, Germanique, and Roman Université Paris-Est, Paris, France, June 9, 2011.

 

The United States Tax Law Ban on Political Campaign Speech by Houses of Worship:  Inappropriate Government Censorship and Intrusion on Religion (with Laurence H. Winer), International Conference on “Religious Law and State’s Affairs,” Bar-Ilan University, Faculty of Law, Israel, May 31, 2011.

 

Electoral Speech and Church-State Relations:  Laws Must Foster Neutrality, Tolerance, Pluralism and Diversity (with Laurence H. Winer), International Conference on “Recognition and the Politics of Identity and Inclusion in the 21^st Century:  Managing Diversity in Plural Societies,” University of Hong Kong, Centre for Comparative and Public Law, Faculty of Law, April 29, 2011.

Historic and Contemporary Perspectives on Governmental Aid to Religion, Laicité in Comparative Perspectives, St. John’s University School of Law, Law and Religion Roundtable, Paris, France, June 11, 2010.

Cultivating U.S.-based Humanitarian Relief Organizations as a Prelude, U.C.L.A. symposium on Critical Perspectives on the Criminalization of Islamic Philanthropy in the War on Terror, April 16, 2010.

Might Houses of Worship Enable Currently Uninsured, Economically Disadvantaged Individuals to Obtain Affordable Health Care Insurance?, Ron Brown Center symposium, St. John's University School of Law, November 13, 2009.

Government  Efforts to Suppress Terrorist Financing: A Moral Hazard: Wake Forest School of Law symposium; April 4, 2008.

Legal Dilemmas In A Dangerous World: Law, Terrorism and National Security; Perspectives on the Federal Material Support Statute; From A Charitable Giving Perspective, Roger Williams University School of Law symposium; November 9, 2007.

Averting Global Health Crises By Giving Voice to Political Minorities, 3rd International Conference on Law & Economics, Athens, Greece, Summer 2006.

Global Philanthropy: An Essential and Strategic Foreign Policy Tool in the Twenty-first Century, Arizona State University College of Law, Spring 2005. 

Federal Income Tax Rules and Policies Do Not Inspire Private Foundations to be “Forces of Example” as Direct Global Philanthropic Vehicles, American Tax Policy Institute, January 2003.
 
Learning Reciprocal Lessons for Regulating the Nonprofit Sectors of Australia and the United States, University of New South Wales, August 2001.
 
Should the Internal Revenue Service in America or the Australian Tax Office Be Regulating Private Foundation Decision-Makers’ Fiduciary Duties?, University of New South Wales, August 2001.
 
Regulating America’s Private Foundations, Queensland University of Technology, July 2001.