Philip Hackney

University of Pittsburgh - School of Law

Associate Professor of Law

3900 Forbes Ave.

Pittsburgh, PA 15260

United States

http://www.law.pitt.edu/people/philip-hackney

SCHOLARLY PAPERS

19

DOWNLOADS
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Top 32,467

in Total Papers Downloads

3,031

SSRN CITATIONS

4

CROSSREF CITATIONS

3

Scholarly Papers (19)

1.

Response by Tax-Exempt Organization Scholars to Request for Information

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-24, U. of Pittsburgh Legal Studies Research Paper No. 2023-39
Number of pages: 9 Posted: 06 Sep 2023 Last Revised: 27 Sep 2023
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law and Notre Dame Law School
Downloads 387 (148,163)
Citation 1

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tax, nonprofit, politics, First Amendment

2.

Should the IRS Never 'Target' Taxpayers? An Examination of the IRS Tea Party Affair

Valparaiso University Law Review, Vol. 49, p. 453 (2015)
Number of pages: 52 Posted: 02 Apr 2015 Last Revised: 28 May 2015
Philip Hackney
University of Pittsburgh - School of Law
Downloads 240 (244,310)

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tax, IRS, social welfare, charitable, exempt organizations, tax exemption, tax procedure, administrative discretion, Tea Party, politics, section 501(c)(4), federal income tax

3.

Keep Charitable Oversight in the IRS

Columbia Journal of Tax Law, Vol. 15, p. 130, 2024, U. of Pittsburgh Legal Studies Research Paper No. 2024-05
Number of pages: 58 Posted: 26 Feb 2024 Last Revised: 23 May 2024
Philip Hackney
University of Pittsburgh - School of Law
Downloads 233 (251,328)

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Charity, IRS, Regulation, tax law, tax policy, democracy, civil society, 501(c)(3, tax exemption, charitable trust, nonprofit corporation, fiduciary duty

4.

What We Talk About When We Talk About Tax Exemption

Virginia Tax Review, Vol. 33, Forthcoming
Number of pages: 53 Posted: 20 May 2013 Last Revised: 04 Dec 2013
Philip Hackney
University of Pittsburgh - School of Law
Downloads 192 (300,836)

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nonprofit organizations, charities, tax-exempt, corporate tax

5.

The 1969 Tax Reform Act and Charities: Fifty Years Later

Pittsburgh Tax Review, Vol. 17, p. 235, 2020, U. of Pittsburgh Legal Studies Research Paper No. 2020-25
Number of pages: 13 Posted: 20 Aug 2020
Philip Hackney
University of Pittsburgh - School of Law
Downloads 189 (305,178)

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private foundation, charity, inequality, 501(c)(3), nonprofit, philanthropy, 1969 Tax Act, Federal Income Tax, Tax Exemption

6.

Dark Money Darker? IRS Shutters Collection of Donor Data

Florida Tax Review, Vol. 25, p. 140, 2021, U. of Pittsburgh Legal Studies Research Paper No. 2021-19
Number of pages: 77 Posted: 01 Jun 2021 Last Revised: 19 Apr 2022
Philip Hackney
University of Pittsburgh - School of Law
Downloads 183 (313,974)

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501(c)(4), 501(c)(6), tax exempt, nonprofit, democracy, tax policy, political justice, dark money, social welfare organization, business league, Form 990, Schedule B, Donor Disclosure, tax law, tax theory, internal revenue code, tax return, political campaign, campaign finance

7.

Taxing the Unheavenly Chorus: Why Section 501(C)(6) Trade Associations are Undeserving of Tax Exemption

92 Denv. U. L. Rev. 265 (2015)
Number of pages: 60 Posted: 18 May 2014 Last Revised: 24 Jul 2015
Philip Hackney
University of Pittsburgh - School of Law
Downloads 176 (325,184)

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Trade Association, Interest groups, exempt organization, federal income tax, tax exempt, business league, business organization, business interest, collective action, section 501(c), section 501(c)(6), nonprofit organization, voluntary sector, independent sector, pluralism

8.

Charitable Organization Oversight: Rules v. Standards

13 Pitt. Tax Rev. 83
Number of pages: 68 Posted: 09 Jan 2016 Last Revised: 15 Feb 2016
Philip Hackney
University of Pittsburgh - School of Law
Downloads 164 (345,899)

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charitable organizations, charitable oversight, tax law, IRS

9.

A Response to Professor Leff’s Tax Planning 'Olive Branch' for Marijuana Dealers

Iowa Law Review Bulletin, Vol. 99, 2014
Number of pages: 13 Posted: 13 Oct 2013 Last Revised: 25 Mar 2014
Philip Hackney
University of Pittsburgh - School of Law
Downloads 163 (347,695)

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section 501(c)(3), section 501(c)(4), social welfare, social welfare organization, charitable organization, marijuana, public policy doctrine, illegality doctrine, Bob Jones University v. Commissioner, charitable trust, tax exempt organization

10.

A More Capacious Concept of Church

Loyola of Los Angeles Law Review, Vol. 56, No. 4, forthcoming, Invited piece for a Festschrift honoring Ellen Aprill, Professor of Law, Loyola Law School, LA, U. of Pittsburgh Legal Studies Research Paper No. 2023-14
Number of pages: 41 Posted: 10 Mar 2023 Last Revised: 14 Mar 2023
Samuel D. Brunson and Philip Hackney
Loyola University Chicago School of Law and University of Pittsburgh - School of Law
Downloads 143 (387,005)

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Church, Religion, tax exempt, nonprofit, tax policy, Internal Revenue Code, IRS, democracy, political equality, freedom of speech, freedom of association, freedom of religion, separation of church and state, exempt organization, section 501(c)(3), section 7611, church audit

11.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law
Downloads 142 (389,188)

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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

12.

Political Justice and Tax Policy: The Social Welfare Organization Case

Texas A&M Law Review, Vol. 8, p. 271, 2021, U. of Pittsburgh Legal Studies Research Paper No. 2020-15
Number of pages: 61 Posted: 28 Apr 2020 Last Revised: 12 Feb 2021
Philip Hackney
University of Pittsburgh - School of Law
Downloads 139 (395,766)
Citation 1

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501(c)(4), tax exempt, nonprofit, Habermas, democracy, deliberative democracy, tax policy, political justice, dark money, social welfare organization, tax law, tax theory, liberal democracy, republican democracy, equity, efficiency, internal revenue code

13.

Public Good Through Charter Schools?

Georgia State University Law Review, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2022-31
Number of pages: 83 Posted: 26 Sep 2022 Last Revised: 02 Jun 2023
Philip Hackney
University of Pittsburgh - School of Law
Downloads 135 (404,910)

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Charitable, tax exempt, nonprofit, tax policy, political justice, democracy, 26 USC 501(c)(3), 170, 509, private foundation, education, primary and secondary education, charter school, democracy and education

14.

Written Testimony of Philip Hackney for the Hearing on Oversight of Nonprofit Organizations: A Case Study on the Clinton Foundation (House of Representatives Committee on Oversight, December 13, 2018)

Hearing Before the U.S. House of Representatives, Committee on Oversight and Government Reform’s Subcommittee on Government Operations of the United States House of Representatives, U. of Pittsburgh Legal Studies Research Paper No. 2018-40
Number of pages: 7 Posted: 19 Dec 2018
Philip Hackney
University of Pittsburgh - School of Law
Downloads 122 (437,752)

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IRS, Congressional Hearing, Nonprofit Oversight, 501(c)(3), charitable, Clinton, House Oversight Committee, Tax Exempt, Tax-exempt

15.

Post-Graduate Legal Training: The Case for Tax-Exempt Programs

65 Journal of Legal Education 463 (2016)
Number of pages: 43 Posted: 10 Nov 2015 Last Revised: 02 Feb 2016
Adam Chodorow and Philip Hackney
Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of Pittsburgh - School of Law
Downloads 118 (448,818)

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tax exempt, charitable organizations, legal education, access to justice, charities, 501(c)(3), skills training, non-profit, education, post-graduate legal training

16.

Prop Up the Heavenly Chorus? Labor Unions, Tax Policy, and Political Voice Equality

St. John's Law Review, Vol. 91, p. 315, 2017, U. of Pittsburgh Legal Studies Research Paper No. 2018-21
Number of pages: 70 Posted: 28 Sep 2017 Last Revised: 07 Aug 2018
Philip Hackney
University of Pittsburgh - School of Law
Downloads 109 (476,065)

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Labor Union, 501(c)(5), Political Equality, Tax Exemption, Nonprofit, Tax Policy, Internal Revenue Code, Political Voice Equality

17.

Written Testimony of Philip Hackney for the Hearing on Laws and Enforcement Governing the Political Activity of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee on Taxation and IRS Oversight, May 4, 2022)

Hearing before the U.S. Senate, Finance Committee Subcommittee on Taxation and IRS Oversight, U. of Pittsburgh Legal Studies Research Paper No. 2022-13
Number of pages: 20 Posted: 05 May 2022 Last Revised: 18 Jul 2022
Philip Hackney
University of Pittsburgh - School of Law
Downloads 93 (530,607)

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527, 501(c)(3), 501(c)(4), 501(c)(6), nonprofit, democracy, tax policy, dark money, charitable organization, social welfare organization, Donor Disclosure, campaign finance, nonprofit, Form 990, Schedule B, charitable contribution, Tax Exemption, Citizens United

18.

Written Testimony of Philip Hackney for the Hearing on Donor Disclosure and Campaign Finance Regulations: Reviewing Recent Legal Precedents (Pennsylvania House of Representatives, State Government Committee, February 7, 2022)

Hearing Before the Pennsylvania House of Representatives, State Government Committee, U. of Pittsburgh Legal Studies Research Paper No. 2022-07
Number of pages: 11 Posted: 09 Feb 2022 Last Revised: 10 Feb 2022
Philip Hackney
University of Pittsburgh - School of Law
Downloads 60 (677,395)

Abstract:

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527, 501(c)(3), 501(c)(4), 501(c)(6), nonprofit, democracy, tax policy, dark money, charitable organization, social welfare organization, Donor Disclosure, campaign finance, nonprofit, Form 990, Schedule B, Americans for Prosperity, charitable contribution, Tax Exemption, Citizens United

19.

Written Testimony of Philip Hackney for the Hearing on Growth of the Tax-Exempt Sector and the Impact on the American Political Landscape (U.S. House Ways & Means Subcommittee on Oversight, December 13, 2023)

Hearing before the U.S. House Ways & Means Subcommittee on Oversight, Dec. 13, 2023, U. of Pittsburgh Legal Studies Research Paper No. 2023-49
Number of pages: 11 Posted: 14 Dec 2023
Philip Hackney
University of Pittsburgh - School of Law
Downloads 43 (782,306)

Abstract:

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527, 501(c)(3), 501(c)(4), 501(c)(6), nonprofit, democracy, tax policy, dark money, charitable organization, social welfare organization, Donor Disclosure, campaign finance, nonprofit, Form 990, Schedule B, charitable contribution, Tax Exemption, Citizens United