Pepperdine Law Review

The tax-law scholar talks to Michael E. Hartmann more about whether the reasoning underlying the excise tax on higher-education endowments could apply to private foundations, the potential for a cross-ideological coalition to back philanthropy reform, and the real-world ramifications of such reform.

The tax-law scholar talks to Michael E. Hartmann about the excise tax on investment income in higher education and whether its underlying reasoning could perhaps also apply in other nonprofit contexts.

As University of Kentucky law professor asks, “Why are we focused only on universities?”