Benjamin M. Leff

American University Washington College of Law

Assistant Professor

4300 Nebraska Ave NW

Washington, DC 20016

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 20,473

SSRN RANKINGS

Top 20,473

in Total Papers Downloads

2,266

CITATIONS

1

Scholarly Papers (8)

1.

Tax Planning for Marijuana Dealers

Iowa Law Review, Forthcoming, American University, WCL Research Paper No. 2013-19
Number of pages: 47 Posted: 01 Mar 2013 Last Revised: 31 Jan 2014
Benjamin M. Leff
American University Washington College of Law
Downloads 1,232 (15,401)

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), American University, WCL Research Paper No. 2016-22
Number of pages: 30 Posted: 21 May 2016 Last Revised: 03 Jan 2017
Benjamin M. Leff
American University Washington College of Law
Downloads 236 (126,694)

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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, American University, WCL Research Paper No. 2012-09
Number of pages: 52 Posted: 29 Jan 2012 Last Revised: 30 Jan 2014
Benjamin M. Leff
American University Washington College of Law
Downloads 169 (172,889)

Abstract:

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

4.

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 155 (186,032)
Citation 1

Abstract:

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

5.

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 143 (198,872)

Abstract:

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

6.

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 134 (209,486)

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

7.

Preventing Private Inurement in Tranched Social Enterprises

Forthcoming in Seton Hall Law Review, Vol. 41, 2015, American University, WCL Research Paper No. 2014-41
Number of pages: 66 Posted: 07 Sep 2014 Last Revised: 23 Sep 2014
Benjamin M. Leff
American University Washington College of Law
Downloads 132 (212,067)

Abstract:

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

8.

EITC For All: A Universal Basic Income Compromise Proposal

25 Wash. & Lee J. Civ. Rts. & Soc. Just. (Spr. 2019, Forthcoming)
Number of pages: 31 Posted: 12 Mar 2019
Benjamin M. Leff
American University Washington College of Law
Downloads 65 (335,043)

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