Roger Colinvaux

Catholic University of America (CUA) - Columbus School of Law

Professor

3600 John McCormack Rd., NE

Washington, DC 20064

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 14,512

SSRN RANKINGS

Top 14,512

in Total Papers Downloads

4,325

SSRN CITATIONS

6

CROSSREF CITATIONS

4

Scholarly Papers (20)

1.

Charity in the 21st Century: Trending Toward Decay

Florida Tax Review, Vol. 11, No. 1, 2011
Number of pages: 78 Posted: 17 Apr 2011
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 587 (58,553)

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charity, reform, pension protection act, oversight, enforcement, scandal

2.

The Political Speech of Charities in the Face of Citizens United: A Defense of Prohibition

Case Western Reserve Law Review, Vol. 62, No. 3, 685 2012
Number of pages: 72 Posted: 20 Dec 2010 Last Revised: 15 Sep 2012
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 403 (92,446)
Citation 1

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citizens united, charity, speech, political activities, constitutional, political activities prohibition, charitable deduction, independent expenditure, alternative channel, speech PAC option, TWR

3.

Charitable Tax Reform For the 21st Century

164 Tax Notes 1867 (2019)
Number of pages: 10 Posted: 03 Oct 2019
Roger Colinvaux and Ray D. Madoff
Catholic University of America (CUA) - Columbus School of Law and Boston College - Law School
Downloads 382 (98,368)

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charitable giving incentives, dafs, donor advised funds, charitable credit, foundation payout, public support test

4.

Fixing Philanthropy: A Vision for Charitable Giving and Reform

Tax Notes, Vol. 162, No. 9, p. 1007, 2019
Number of pages: 10 Posted: 21 Mar 2019 Last Revised: 19 Apr 2019
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 371 (101,682)
Citation 2

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charity, charitable deduction, in-kind contributions, DAFs, johnson amendment, reform, e-filing

5.

Defending Place-Based Philanthropy by Defining the Community Foundation

2018 Brigham Young University Law Review 1
Number of pages: 56 Posted: 27 Mar 2017 Last Revised: 14 Sep 2018
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 366 (103,561)

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community foundation, DAFs, donor-advised funds, charitable deduction, charitable giving, payouts

6.

The Conservation Easement Tax Expenditure: In Search of Conservation Value

Columbia Journal of Environmental Law, Vol. 37, No. 1, 2012, CUA Columbus School of Law Legal Studies Research Paper No. 2012-2
Number of pages: 62 Posted: 14 Feb 2012
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 305 (126,043)

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conservation easement, charitable deduction, facade easement, tax expenditure, cost-benefit, credit, public benefit, land trust, partial interest, efficiency

7.

Donor Advised Funds: Charitable Spending Vehicles for 21st Century Philanthropy

92 Washington Law Review 39 (2017), CUA Columbus School of Law Legal Studies Research Paper No. 2677297
Number of pages: 47 Posted: 23 Oct 2015 Last Revised: 15 Apr 2017
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 285 (135,420)
Citation 2

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donor advised funds, DAF, sponsoring organization, payout, charitable contributions, fundraising organizations, non cash assets, property donations, commensurate in scope

8.

Charitable Contributions of Property: A Broken System Reimagined

Harvard Journal on Legislation, Vol. 50, No. 263, 2013
Number of pages: 68 Posted: 07 Jun 2013 Last Revised: 08 Oct 2013
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 253 (152,812)

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charitable contributions, property, fair market value deduction, enhanced deduction, art donations, food donations, clothing donations, easement donations, car donations, intellectual property donations, publicly traded securities, land donations

9.

Political Activity Limits and Tax Exemption: A Gordian's Knot

34 Virginia Tax Review 1, 2014
Number of pages: 61 Posted: 05 Aug 2014 Last Revised: 17 Aug 2017
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 236 (163,507)

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political activity, tax-exemption, IRS targeting, citizens united, 501(c)(4), 501(c)(5), 501(c)(6), 527s, social welfare organizations, dark money, non charitable exempt, tea-party scandal, donor disclosure

10.

Failed Charity: Taking State Tax Benefits into Account for Purposes of the Charitable Deduction

66 Buffalo Law Review 779 (August 2018)
Number of pages: 39 Posted: 07 May 2018 Last Revised: 24 Aug 2018
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 218 (176,464)

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salt, charitable deduction, full deduction rule, state and local tax deduction, contribution, substantial return benefit, donative intent, workaround credits

11.

Rationale and Changing the Charitable Deduction

Tax Notes, Vol. 138, No. 1453, 2013, CUA Columbus School of Law Legal Studies Research Paper No. 2013-9
Number of pages: 8 Posted: 29 Nov 2013
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 210 (182,745)

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charitable deduction, tax reform, subsidy theory

12.

The Importance of a Participatory Charitable Giving Incentive

Tax Notes, Vol. 154, No. 5, 2017
Number of pages: 11 Posted: 03 Mar 2017
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 197 (193,761)
Citation 1

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charitable deduction, 501(c)(3), pluralism, itemized deductions, tax credit, tax reform, tax policy, giving incentives, above the line deduction

13.

Social Welfare and Political Organizations: Ending the Plague of Inconsistency

New York University Journal of Legislation and Public Policy, Forthcoming
Number of pages: 37 Posted: 06 Jun 2018 Last Revised: 13 Apr 2019
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 101 (327,408)
Citation 1

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501(c)(4), 527, Social Welfare Groups, Dark Money, Tea Party Targeting, PACs, Disclosure

14.

Conservation Easements: Design Flaws, Enforcement Challenges, and Reform

Utah Law Review, Vol. 2013, p. 755, 2013, Utah Environmental Law Review, Vol. 33, No. 1, p. 69, 2013
Number of pages: 17 Posted: 08 Jun 2014
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 99 (331,682)

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conservation easement, qualified donee, conservation purpose, perpetuity, conservation credit, tax reform

15.

Testimony of Professor Roger Colinvaux Before the House Committee on Ways & Means, Subcommittee on Oversight Hearing on Tax Exempt Organizations

Tax Notes, Vol. 96, No. 52, 2012
Number of pages: 9 Posted: 18 May 2012
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 77 (386,951)
Citation 1

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501(c)(3), charity, reform, private foundation, public charity, enforcement

16.

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 73 (398,695)

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

17.

Testimony Before the Senate Finance Committee: 'Tax Reform Options: Incentives for Charitable Giving'

Exempt Organization Tax Review, Vol. 68, No. 474, 2011
Number of pages: 11 Posted: 14 Feb 2012
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 62 (434,471)

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charity, charitable deduction, floors, caps, credits, itemized deduction, tax expenditure, budget, finance committee

18.

Written Testimony of Roger Colinvaux Before the House Committee on Ways & Means, Hearing on Tax Reform and Charitable Contributions

Tax Notes, Vol. 32, No. 53, 2013, CUA Columbus School of Law Legal Studies Research Paper No. 2013-5
Number of pages: 11 Posted: 16 Oct 2013
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 54 (463,713)

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charitable deduction, property contributions, rationale, noncash property, tax reform

19.

Regulation of Political Organizations and the Red Herring of Tax Exempt Status

National Tax Journal, Vol. LIX, No. 3, 2006
Number of pages: 20 Posted: 16 May 2013
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 45 (501,082)

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political organization, 527, pac, stealth-pac

20.

Letter to Senate Finance Committee: H.R. 5376 - Conservation Easement Deduction Change Would Promote Abuse (Oct. 11, 2021)

Tax Notes Doc 2021-39226 (Oct. 11, 2021)
Number of pages: 3
Independent, Catholic University of America (CUA) - Columbus School of Law, Vermont Law School, Brookings InstitutionU.S. Department of the Treasury, Office of Tax Analysis (OTA), University of Utah S.J. Quinney College of Law, Vermont Law School and affiliation not provided to SSRN
Downloads 1

Abstract:

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conservation easement, build back better act, 30x30, 30 by 30, America the beautiful, ability to correct, 170(h)