Books
Irreconcilable First Amendment Conflicts: Political Speech, Houses of Worship, and Conditional Tax Subsidies (with Professor Laurence H. Winer) (forthcoming, Oxford University Press).
Tax Issues of Religious Organizations, Tax Management Portfolio No. 848, Bureau of National Affairs, April, 2002; Second edition (forthcoming 2008).
Tax Court Litigation: Practice and Procedure (Little, Brown and Company), 1992. Supplements, 1993, 1994, 1995, 1996, 1997, 1998, 1999.
West’s McKinney’s Forms, Tax Practice and Procedure, Tax Law, Vol. 22 (P. Rohan and N. Crimm, eds.), 1988. Supplements, 1989, 1990.
Books Chapters and Articles
The Moral Hazard of Anti-Terrorism Financing Measures: A Potential to Compromise Civil Societies and National Interests, 43 Wake Forest Law Review _(symposium issue, forthcoming 2008).
Muslim-Americans’ Charitable Giving Dilemma: What About a Terror-Free Donor Advised Fund? 13 Roger Williams Law Review 375 (2008 symposium issue).
The Global Gag Rule: Undermining National Interests By Doing Unto Foreign Women and NGOs What Cannot Be Done At Home, 40 Cornell International Law Journal 587 (2007).
Toward Facilitating a Voice for Politically Marginalized Minorities and Enhancing Presidential Public Accountability and Transparency in Foreign Health Policy-Making, 39 Vanderbilt Journal of Transnational Law 1053 (2006).
Post-September 11 Fortified Anti-Terrorism Measures Compel Heightened Due Diligence, 25 Pace Law Review 203 (symposium issue 2005).
Democratization, Global Grant-Making, and the Internal Revenue Code Lobbying Restrictions, 79 Tulane Law Review 586 (2005).
Do Fiduciary Duties Contained in Federal Tax Laws Effectively Promote National Healthcare Policies and Practices?, 14 Health Matrix 125 (symposium issue 2005).
High Alert: The Government’s War on the Financing of Terrorism and Its Implications for Donors, Domestic Charitable Organizations, and Global Philanthropy, 45 William and Mary Law Review 1341 (2004).
Through a Post-September 11 Looking Glass: Assessing the Roles of Federal Tax Laws and Tax Policies Applicable to Global Philanthropy by Private Foundations and Their Donors, 23 Virginia Tax Review 1 (2003).
Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia, 35 Vanderbilt Journal of Transnational Law 1 (2002); reprinted in 31 Australian Tax Review 89 (2002).
A Case Study of a Private Foundation’s Governance and Self-Interested Fiduciaries Calls for Further Regulation, 50 Emory Law Journal 1098 (2001).
Tax-Exempt Bonds, Religiously Affiliated Institutions, & the Establishment Clause, 92 Tax Analysis Tax Notes 1339 (2001); reprinted in 5 Paul Streckfus’ Tax Journal for Tax-Exempt Bonds 24 (September/October 2001); also printed as A Permeable Wall Between Church and State: 1 Degree or 6 Degrees of Separation When Tax-Exempt Revenue Bonds Are Issued for the Benefit of Religiously Affiliated Institution? 33 Exempt Organization Tax Review 385 (2001).
Core Societal Values Deserve Federal Aid: Schools, Tax Credits and the Establishment Clause, 34 Georgia Law Review 1 (1999).
Why All Is Not Quiet on the “Home Front” for Charitable Organizations, 29 New Mexico Law Review 1 (1999).
An Explanation of the Federal Income Tax Exemption for Charitable Organizations: A Theory of Risk Compensation, 50 Florida Law Review 419 (1998).
Tax Plans For the Twenty-First Century: Medical Incentive Vouchers Address the Needs of Academic Health Centers and the Elderly, 71 Tulane Law Review 653 (1997).
Evolutionary Forces: Changes in For-Profit and Not-for-Profit Health Care Delivery Structures; A Regeneration of Tax Exemption Standards, 37 Boston College Law Review 1 (1995) ; also excerpted in A Health Law Reader: An Interdisciplinary Approach (John H. Robinson, et al., eds., Carolina Academic Press, 1999).
A Tax Proposal to Promote Pharmacologic Research, To Encourage Conventional Drug Innovation and Improvement, and To Reduce Products Liability Claims, 29 Wake Forest Law Review 1007 (1994).
A Study: Law School Students’ Moral Perspectives in the Contexts of Advocacy and Decision-Making Roles, 29 New England Law Review 1 (1994).
A Role for Expert Arbitrators’ In Resolving Valuation Issues Before The United States Tax Court: A Remedy To Plaguing Problems, 26 Indiana Law Review 41 (1992).
Tax Controversies: Choice of Forum, 9 Boston University Journal of Tax Law 1 (1991).
Other Publications
How to Avoid Scandals: Online Training for Trustees, Chronicle of Philanthropy, June 26, 2008.
Insights and Commentary: Where Permissible Issue Advocacy and Prohibited Campaigning Intersect, Uncertainty Persists, Bureau of National Affairs, 2008.
Global Philanthropy Depends on Taxes, Chronicle of Philanthropy 29 (Apr. 3, 2003).
From Lawsuits to Laboratories: New Funding Sources for Pharmacologic Research, 15 Journal of Clinical Psychopharmacology 241 (Aug. 1995).
Opening Remarks to International Women’s Human Rights Symposium, 69 St. John’s Law Review 1 (1995).
Paper Presentations and Selected Speaking Engagements
Government Efforts to Suppress Terrorist Financing: A Moral Hazard; Wake Forest School of Law symposium; April 4, 2008.
Legal Dilemmas In A Dangerous World: Law, Terrorism and National Security; Perspectives on the Federal Material Support Statute; From A Charitable Giving Perspective, Roger Williams University School of Law symposium; November 9, 2007.
Averting Global Health Crises By Giving Voice to Political Minorities, 3rd International Conference on Law & Economics, Athens, Greece, Summer 2006.
Global Philanthropy: An Essential and Strategic Foreign Policy Tool in the Twenty-first Century, Arizona State University College of Law, Spring 2005.
Federal Income Tax Rules and Policies Do Not Inspire Private Foundations to be “Forces of Example” as Direct Global Philanthropic Vehicles, American Tax Policy Institute, January 2003.
Learning Reciprocal Lessons for Regulating the Nonprofit Sectors of Australia and the United States, University of New South Wales, August 2001.
Should the Internal Revenue Service in America or the Australian Tax Office Be Regulating Private Foundation Decision-Makers’ Fiduciary Duties?, University of New South Wales, August 2001.
Regulating America’s Private Foundations, Queensland University of Technology, July 2001.