Benjamin M. Leff

American University Washington College of Law

Assistant Professor

4300 Nebraska Ave NW

Washington, DC 20016

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 29,929

SSRN RANKINGS

Top 29,929

in Total Papers Downloads

3,166

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (13)

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 1,327 (28,302)
Citation 1

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 372 (148,455)

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

3.

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 258 (218,147)
Citation 1

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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

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 212 (263,568)
Citation 1

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

5.

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 207 (269,459)

Abstract:

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

6.

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 195 (284,392)
Citation 1

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

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 172 (318,031)

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

8.

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 156 (345,657)

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

9.

Marijuana Taxation: Theory and Practice

Boston University Law Review, Vol. 101, No. 3, 2021
Number of pages: 18 Posted: 19 Jul 2021 Last Revised: 20 Jul 2021
Benjamin M. Leff
American University Washington College of Law
Downloads 120 (424,536)

Abstract:

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Taxation, SALT, Cannabis, Marijuana, 280E, Regulatory Taxes, Pigouvian Taxes, Pigou, Excise Taxes

10.

Fixing the Johnson Amendment Without Totally Destroying It

Number of pages: 58 Posted: 29 Sep 2020
Benjamin M. Leff
American University Washington College of Law
Downloads 69 (605,647)

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Johnson Amendment, Campaign Intervention, 501(c)(3), Political Speech, Electoral Speech, Charities, Constitutional Law, Tax, Nonprofit Law

11.

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 44 (746,259)

Abstract:

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

12.

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 34 (819,769)

Abstract:

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

13.

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

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