The Sixth Edition of this widely used casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed problem set and lively notes, questions, policy discussion, and bibliographic references.

Highlights of the Sixth Edition include:

  • Coverage of all important developments since the last edition, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments, and the unrelated business tax “silo” rules; major antitrust litigation against the NCAA and related legislative proposals to expand the rights of college athletes; and state law developments.
  • Selective discussion of the American Law Institute’s forthcoming Restatement of the Law of Charitable Nonprofit Organizations.
  • Division of the chapter on charitable tax exemptions into two chapters, separately covering affirmative requirements for tax exemption (Chapter 5) and limitations on exemptions and procedural requirements (Chapter 6).
  • Updated author’s text addressing the robust policy debate over income inequality, “elite philanthropy,” and the implications for reform of the charitable deduction.
  • Surveys of proposed tax legislation, including enhanced regulation of donor-advised funds and private foundations.
  • Pruning of dated materials, more tightly edited cases and notes, and several new problems.


Imprint: Foundation Press
Series: University Casebook Series
Publication Date: 06/28/2021

James J. Fishman, Pace University School of Law

Stephen Schwarz, UC College of the Law, San Francisco

Lloyd Hitoshi Mayer, Notre Dame Law School

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Leading digital study aids, an outline starter, and audio lectures in select subjects

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With CasebookPlus, you can customize your students’ learning experience and monitor their performance. The quiz editor allows you to create your own custom quiz set, suppress specific quiz questions or quiz sets, and time-release quiz questions. Additionally, the flexible, customized reporting capability helps you evaluate your students’ understanding of the material and can also help your school demonstrate compliance with the new ABA Assessment and Learning Outcomes standards.

Highlights of the Sixth Edition include:

  • Coverage of all important developments since the last edition, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments, and the unrelated business tax “silo” rules; major antitrust litigation against the NCAA and related legislative proposals to expand the rights of college athletes; and state law developments.
  • Selective discussion of the American Law Institute’s forthcoming Restatement of the Law of Charitable Nonprofit Organizations.
  • Division of the chapter on charitable tax exemptions into two chapters, separately covering affirmative requirements for tax exemption (Chapter 5) and limitations on exemptions and procedural requirements (Chapter 6).
  • Updated author’s text addressing the robust policy debate over income inequality, “elite philanthropy,” and the implications for reform of the charitable deduction.
  • Surveys of proposed tax legislation, including enhanced regulation of donor-advised funds and private foundations.
  • Pruning of dated materials, more tightly edited cases and notes, and several new problems.

Learn more about this series.