Benjamin M. Leff

American University Washington College of Law

Assistant Professor

4300 Nebraska Ave NW

Washington, DC 20016

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 21,189

SSRN RANKINGS

Top 21,189

in Total Papers Downloads

2,469

SSRN CITATIONS

0

CROSSREF CITATIONS

4

Scholarly Papers (11)

1.

Tax Planning for Marijuana Dealers

Iowa Law Review, Forthcoming
Number of pages: 47 Posted: 01 Mar 2013 Last Revised: 31 Jan 2014
Benjamin M. Leff
American University Washington College of Law
Downloads 1,262 (16,819)

Abstract:

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marijuana, tax, federal tax, public policy doctrine, social welfare organizations, 280E, 501(c)(4), federalism

2.

Tax Benefits of Government-Owned Marijuana Stores

50 U.C. Davis L. Rev. 559 (2016)
Number of pages: 30 Posted: 21 May 2016 Last Revised: 03 Jan 2017
Benjamin M. Leff
American University Washington College of Law
Downloads 269 (123,308)

Abstract:

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federal income tax, tax, IRC 280E, IRC 115, public development authorty, governmental affiliate, tax-exempt, tax exemption, marijuana, cannabis

3.

Federal Regulation of Nonprofit Board Independence: Focus on Independent Stakeholders as a 'Middle Way'

Kentucky Law Journal, Vol. 99, No. 4, 2011
Number of pages: 52 Posted: 29 Jan 2012 Last Revised: 30 Jan 2014
Benjamin M. Leff
American University Washington College of Law
Downloads 171 (189,645)

Abstract:

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charity, nonprofit, tax, not-for-profit, corporate governance, philanthropy

4.

Student Loan Derivatives: Improving on Income-Based Approaches to Financing Law School

61 Villanova Law Review 99 (2016)
Number of pages: 54 Posted: 11 Jul 2013 Last Revised: 21 Apr 2016
Benjamin M. Leff and Heather Hughes
American University Washington College of Law and American University - Washington College of Law
Downloads 164 (196,538)

Abstract:

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Income-Share Agreements, Human Capital Contracts, Higer Education Financing, Law School, Taxation, Derivatives

5.

Sit Down and Count the Cost: A Framework for Constitutionally Enforcing the 501(C)(3) Campaign Intervention Ban

Virginia Tax Review, Vol. 28, No. 3, 2009
Number of pages: 61 Posted: 12 Aug 2008 Last Revised: 31 Aug 2009
Benjamin M. Leff
American University Washington College of Law
Downloads 156 (204,983)
Citation 1

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charities, political speech, campaign intervention, 501(c)(3), valuation

6.

EITC For All: A Universal Basic Income Compromise Proposal

26 Wash. & Lee J. Civ. Rts. & Soc. Just. 85 (2019)
Number of pages: 62 Posted: 12 Mar 2019 Last Revised: 31 Jan 2020
Benjamin M. Leff
American University Washington College of Law
Downloads 155 (206,127)
Citation 1

Abstract:

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Earned Income Tax Credit, Basic Income, Universal Basic Income, EITC, UBI, tax, Kamala Harris, LIFT, Income Support, Welfare, Inequality, taxation, tax policy, Income Inequality

7.

The Case Against For-Profit Charity

Seton Hall Law Review, Forthcoming
Number of pages: 44 Posted: 29 May 2012 Last Revised: 14 Apr 2013
Benjamin M. Leff
American University Washington College of Law
Downloads 138 (226,604)

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nonprofit, exempt, agency theory, charity, charitable tax deduction, for-profit charity, nonprofit compensation, non-distribution constraint

8.

Preventing Private Inurement in Tranched Social Enterprises

Forthcoming in Seton Hall Law Review, Vol. 41, 2015
Number of pages: 66 Posted: 07 Sep 2014 Last Revised: 23 Sep 2014
Benjamin M. Leff
American University Washington College of Law
Downloads 134 (231,953)

Abstract:

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nonprofit, social enterprise, social entrepreneurship, charity, tranched investment, not-for-profit

9.

What Is Lost When Philanthropy Avoids Philanthropy Law

70 Fla. L. Rev. F. 155 (2019)
Number of pages: 7 Posted: 08 Apr 2020
Benjamin M. Leff
American University Washington College of Law
Downloads 16 (588,295)

Abstract:

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charity, nonprofit, private foundation, LLC, social enterprise, agency theory

10.

Some Implications of the Agency-Cost Theory of the Nonprofit Firm

The Cambridge Handbook of Social Enterprise Law, 2018
Number of pages: 18 Posted: 01 Apr 2020
Benjamin M. Leff
American University Washington College of Law
Downloads 4 (671,346)

Abstract:

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Nonprofit, social enterprise, agency theory, charity, social entrepreneur, impact investing

11.

The Boundary Between the Not-for-Profit and Business Sectors: Social Enterprise and Hybrid Models

Research Handbook on Not-For-Profit Law (Edward Elgar 2018)
Posted: 29 Apr 2020
Benjamin M. Leff
American University Washington College of Law

Abstract:

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Social Enterprise, Benefit Corporation, Charity, Nonprofit, Not-for-profit