Roger Colinvaux

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

Professor

3600 John McCormack Rd., NE

Washington, DC 20064

United States

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

SCHOLARLY PAPERS

24

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6,833

SSRN CITATIONS

13

CROSSREF CITATIONS

4

Scholarly Papers (24)

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1.

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 894 (52,363)

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

2.

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 618 (84,896)

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

3.

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 452 (124,679)
Citation 3

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

4.

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 427 (133,249)
Citation 1

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

5.

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 427 (133,249)
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

6.

Speeding Up Benefits to Charity by Reforming Gifts to Intermediaries

63 Boston College Law Review 2621 (2022)
Number of pages: 46 Posted: 28 Nov 2021 Last Revised: 02 Dec 2022
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 411 (139,363)

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donor advised funds, DAF, DAFs, private foundations, payout, advisory privileges, accumulation, reform, charitable deduction, charitable giving incentives, ACE Act

7.

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
Ellen P. Aprill, Roger Colinvaux, Brian D. Galle, Philip Hackney and Lloyd Hitoshi Mayer
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 388 (149,153)
Citation 1

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tax, nonprofit, politics, First Amendment

8.

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 337 (173,599)
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

9.

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 336 (174,149)

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

10.

Strings Are Attached: Shining a Spotlight on the Hidden Subsidy for Perpetual Donor Limits on Gifts

56 Loyola of Los Angeles Law Review 1169
Number of pages: 64 Posted: 22 Jun 2023 Last Revised: 22 Dec 2023
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 299 (197,050)

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Charitable deduction, perpetuity, estate tax, donor advised funds, dafs, private foundations, restricted giving, donor limits, donor control, endowment, naming rights

11.

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 277 (213,321)

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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

12.

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 262 (225,578)

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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

13.

Brief of Professor Roger Colinvaux as Amicus Curiae in Support of Defendants-Appellees and Affirmance: American Alliance for Equal Rights v. Fearless Fund Management, LLC et al. (11th Cir. No. 23-13138)

Number of pages: 39 Posted: 14 Dec 2023
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Downloads 246 (240,010)

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Fearless Fund, Alliance for Equal Rights, §1981, Civil Rights Act of 1866, charity, 501(c)(3), racial discrimination, Bob Jones, private foundation grantmaking

14.

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 242 (243,985)

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charitable deduction, tax reform, subsidy theory

15.

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 236 (249,940)

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

16.

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 223 (263,929)
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

17.

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 145 (387,549)

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

18.

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
Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin and Richard Schmalbeck
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 143 (389,721)

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

19.

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 121 (443,556)

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

20.

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 96 (523,447)

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

21.

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 75 (607,240)

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

22.

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 73 (616,364)

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

23.

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 58 (692,265)

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political organization, 527, pac, stealth-pac

24.

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 Posted: 22 Nov 2021
K. King Burnett, Roger Colinvaux, John D. Echeverria, Adam Looney, Nancy A. McLaughlin, Janet E. Milne and Ann Taylor Schwing
Independent, Catholic University of America (CUA) - Columbus School of Law, Vermont Law School, University of Utah - David Eccles School of Business, University of Utah S.J. Quinney College of Law, Vermont Law School and Independent
Downloads 47 (758,792)

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