David A. Brennen

University of Kentucky - J. David Rosenberg College of Law

Frost, Brown & Todd Professor of Law and Former Dean

620 S. Limestone Street

Lexington, KY 40506-0048

United States

  • University of Kentucky - J. David Rosenberg College of Law

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    • Tel: 859-257-1678
SCHOLARLY PAPERS

15

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2,667

TOTAL CITATIONS

2

Scholarly Papers (15)

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1.

The Commerciality Doctrine as Applied to the Charitable Tax Exemption for Homes for the Aged - State and Local Perspectives

Fordham Law Review, Vol. 75, 2007
Number of pages: 31 Posted: 03 Oct 2007
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 839 (62,633)

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aging, nonprofit, tax exempt, corporation, elderly, commerciality doctrine, state and local tax

2.

A Diversity Theory of Charitable Tax Exemption: Beyond Efficiency, Through Critical Race Theory, Toward Diversity

Pittsburgh Tax Review, Vol. 4, 2006, UGA Legal Studies Research Paper No. 06-012
Number of pages: 59 Posted: 15 May 2006
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 475 (129,036)
Citation 1

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charity, tax, critical race, law & economics, nonprofit

3.

Introducing the Law of Nonprofit Organizations and Philanthropy

Georgia Law Review, Vol. 41, No. 1099, 2007, UGA Legal Studies Research Paper No. 1018307
Number of pages: 41 Posted: 03 Oct 2007
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 316 (204,291)

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nonprofit, philanthropy, tax eempt, AALS, estate, corporation

4.

Race and Equality Across the Law School Curriculum: Tax Exempt Law

Journal of Legal Education, Vol. 54, No. 36, pp. 336-350, 2004
Number of pages: 15 Posted: 22 Apr 2004
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 222 (292,555)
Citation 1

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5.

The Charitable Tax Exemption is About Much More than Efficiency

Nonprofit Quarterly Magazine, 2007, UGA Legal Studies Research Paper No. 1018309
Number of pages: 6 Posted: 03 Oct 2007
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 195 (330,572)

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law & economics, tax exempt, corporation, critical race, nonprofit

6.

Race Conscious Affirmative Action by Tax Exempt 501(c)(3) Institutions After Students for Fair Admissions v. Harvard and UNC

Pittsburgh Tax Review, Forthcoming
Number of pages: 8 Posted: 26 Oct 2023
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 155 (404,997)

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7.

The Proposed Corporate Sponsorship Regulations: Is the Treasury Department Sleeping with the Enemy

Kansas Journal of Law and Public Policy, Vol. 6, pp. 49-75, 1996
Number of pages: 28 Posted: 08 Aug 2006
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 143 (432,445)

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nonprofit & philanthropy law

8.

Federal Taxation

Mercer Law Review Vol. 54, No. 4, 2003
Number of pages: 38 Posted: 08 Aug 2006
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 137 (447,416)

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federal taxation

9.

What's in a Name: IRS' Attempts to Tax Nonprofits on the Exploitation of the Organization's or its Members' Names

Community Tax Law Report, Vol. 4, No. 1, pp. 7-9, 22-27, Winter 2000
Number of pages: 10 Posted: 17 Oct 2000
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 92 (600,240)

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nonprofit & philanthropy law

10.

Treasury Regulations and Judicial Deference in the Post-Chevron Era

Georgia State University Law Review, Vol. 13, pp. 387-430, 1997
Number of pages: 44 Posted: 08 Aug 2006
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 69 (708,841)

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administrative law, tax law & policy

11.

The Chilling Effect of SFFA v. UNC/Harvard on Race-Based Affirmation by Tax-Exempt Charities

Florida Tax Review, Volume 29, Issue 1, 2025
Number of pages: 41
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law
Downloads 24

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charity, fourteenth amendment, education law, nonprofit law, tax-exemption law, civil rights law, affirmative action law, title VI

12.

Race-Conscious Affirmative Action by Tax-Exempt 501(C)(3) Corporations after Grutter and Gratz

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Race-Conscious Affirmative Action by Tax-Exempt 501(C)(3) Corporations after Grutter and Gratz

Posted: 14 Nov 2003
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law

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Race-Conscious Affirmative Action by Tax-Exempt 501(C)(3) Corporations after Grutter and Gratz

St. John's Law Review, Vol. 77, p. 711, 2003
Posted: 05 Mar 2004
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law

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nonprofit & philanthropy law

13.

Charities and the Constitution: Evaluating the Role of Constitutional Principles in Determining the Scope of Tax Law's Public Policy Limitation for Charities

Florida Tax Review, Vol. 5, No. 9, pp. 779-849, 2002
Posted: 22 Mar 2002
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law

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nonprofit & philanthropy law

14.

The Power of the Treasury: Racial Discrimination, Public Policy and Charity in Contemporary Society

U.C. Davis Law Review, Vol. 33, pp. 389-447, 2000
Posted: 02 Nov 2000
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law

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15.

Tax Expenditures, Social Justice and Civil Rights: Expanding the Scope of Civil Rights Laws to Apply to Private Charities

Brigham Young University Law Review, Vol. 168, 2001
Posted: 30 Oct 2000
David A. Brennen
University of Kentucky - J. David Rosenberg College of Law

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