Roger Colinvaux

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

Professor

3600 John McCormack Rd., NE

Washington, DC 20064

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 17,414

SSRN RANKINGS

Top 17,414

in Total Papers Downloads

2,107

CITATIONS

1

Scholarly Papers (13)

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 487 (41,760)

Abstract:

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 350 (64,410)

Abstract:

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

3.

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 248 (85,815)

Abstract:

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

4.

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 192 (109,560)

Abstract:

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

5.

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

Virginia Tax Review, Forthcoming
Number of pages: 61 Posted: 05 Aug 2014 Last Revised: 23 Sep 2014
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 189 (116,345)

Abstract:

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

6.

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 159 (133,286)

Abstract:

charitable deduction, tax reform, subsidy theory

7.

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 59 (246,730)

Abstract:

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

8.

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 55 (287,012)

Abstract:

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

9.

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 51 (301,970)

Abstract:

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

10.

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 36 (333,394)

Abstract:

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

11.

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 31 (359,790)
Citation 1

Abstract:

political organization, 527, pac, stealth-pac

12.

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

Washington Law Review, Forthcoming, CUA Columbus School of Law Legal Studies Research Paper No. 2677297
Number of pages: 43 Posted: 23 Oct 2015 Last Revised: 15 Sep 2016
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 0 (241,112)

Abstract:

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

13.

The Importance of a Participatory Charitable Giving Incentive

Tax Notes, Vol. 154, No. 5, 2017
Number of pages: 11
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 0

Abstract:

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