Roger Colinvaux

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

Professor

3600 John McCormack Rd., NE

Washington, DC 20064

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 13,717

SSRN RANKINGS

Top 13,717

in Total Papers Downloads

3,403

CITATIONS

1

Scholarly Papers (17)

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 552 (47,747)

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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 388 (73,693)

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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.

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 331 (88,517)

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

4.

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 295 (100,396)

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

5.

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 241 (124,031)

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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

6.

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 226 (132,245)

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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

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 222 (134,577)

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

8.

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 204 (145,809)

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

9.

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 196 (151,348)

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charitable deduction, tax reform, subsidy theory

10.

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 186 (158,791)

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

11.

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 170 (172,057)

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

12.

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 90 (277,684)

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

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 83 (292,053)

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

14.

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 68 (327,271)

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

15.

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 59 (351,740)

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

16.

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 50 (379,721)

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

17.

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 42 (407,511)
Citation 1

Abstract:

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political organization, 527, pac, stealth-pac