Page 4 - 2019 Catholic Law Scholarship
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The Catholic University of America Columbus School of Law
Marshall J. Breger
Professor of Law (J.D.) magna cum laude, university of pennsylvania law School; (B.a. and M.a.) university of pennsylvania;
(B.phil.) oriel College, oxford university
Areas of Expertise:
Foreign relations law; The Middle East peace process; administrative law; arbitration
Scholarly Presentation:
Spoke on a panel at the Permanent Neutrality: A Model for Peace, Security, and Justice Conference on March 25th, 2019, in washington, D.C. The conference was sponsored by the Cua institute of policy research.
Roger Colinvaux
Director, Law and Public Policy Program and Professor of Law
(J.D.) magna cum laude, indiana university School of law; (M.litt) oxford university (Merton College); (B.a.) Connecticut College
Areas of Expertise:
tax-Exempt organizations; Charitable Deduction; political activities of Nonprofits
Journal Articles:
Charitable Tax Reform for the 21st Century, 164 tax Notes 1867 (2019) (with ray Madoff). Abstract
The article identifies two goals of the charitable giving tax incentives: promoting actual charitable work and fostering a strong culture of charitable giving with broad participation. The recent increase to the standard deduction and the rise of donor-advised funds compromise both goals. The article outlines reform proposals to bolster the charitable sector, including expanding the giving incentive to all taxpayers in the form of a credit (subject to a giving floor), allowing some tax benefits to DaF donors upon contribution but delaying the income tax deduction until DaF funds are released from advisory privileges, closing loopholes that enable foundations and donors to skirt long-standing legal requirement, and modifying incentives to foundations to foster more spending.
Fixing Philanthropy: A Vision for Charitable Giving and Reform, 162 tax Notes 1007 (2019). Abstract
The article explains how Congress can advance the goals and values of philanthropy and address the crisis of the chari- table sector with a number of legislative initiatives. These include expansion of the charitable giving incentive, reform of in-kind contributions, getting more money to working charities with a payout rule for donor advised funds (DaFs), and changing standards for private foundation transfers to DaFs. Congress can also improve the worthiness of the charitable sector by maintaining the separation of politics and charity, supporting oversight (including by mandatory e-filing of returns), and by revisiting some of the rushed through ideas of recent tax legislation (the tCJa).
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