FRANCES R. HILL. Professor, University of Pennsylvania School of Law, Philadelphia, Pennsylvania ( )

Transcription

1 CURRICULUM VITAE FRANCES R. HILL PRESENT POSITION: Professor and Dean s Distinguished Scholar for the Profession, University of Miami School of Law, Coral Gables, Florida (1992-present) VISITING POSITIONS: EDUCATION: BOOKS: Professor, University of Pennsylvania School of Law, Philadelphia, Pennsylvania ( ) Professor, University of Iowa College of Law, Iowa City, Iowa (2002) J.D., Yale Law School Master of Law in Taxation, Georgetown Ph.D., Department of Government, Harvard University (comparative politics and political theory) (dissertation topic: Ujamaa: Rural Socialism in Tanzania) M.A., African History and Politics, University of Birmingham (England) (Fulbright Fellowship) B.A., International Relations, University of Denver (summa cum laude; Phi Beta Kappa) TAXATION OF EXEMPT ORGANIZATIONS (Warren, Gorham & Lamont, 2002) (print and electronic formats) (supplemented twice each year) (co-authored with Douglas M. Mancino) FEDERAL AND STATE TAXATION OF EXEMPT ORGANIZATIONS (Warren, Gorham & Lamont, 1994) (supplemented twice each year through 1998) (co-authored with Barbara L. Kirschten) BOOK CHAPTERS: ARTICLES: Social Welfare Organizations, Chapter 13 Replacement Chapter for HILL AND MANCINO, supra (2013) Nonparticipatory Association and Compelled Political Speech: Consent as a Constitutional Principle in the Wake of Citizens United, MONICA YOUN (ED.), MONEY, POLITICS AND THE CONSTITUTION: BEYOND CITIZENS UNITED (Twentieth Century Fund, 2011) Dark Money in Motion: Mapping Issues along the Money Trails, VALPARAISO L. REV. (2014)(symposium issue on campaign finance)

2 Citizens United and Social Welfare Organizations: The Tangled Relationships among Guidance, Compliance, and Enforcement, STETSON L. REV. (2014) (symposium issue on campaign finance) Speaking Truth to the Power that Funds Them: Elements of a Jurisprudence of Association for Advocacy Organizations Financially Dependent on Government Contracts, 15 N.Y.U. J. LEGIS. & PUB. POL Y 101 (2012) Teaching Elements of Election Law Beyond the Disciplinary Borders of Election Law Courses, 56 ST. LOUIS PUB. L. REV. 789 (2012) (symposium issue on teaching election law) Nonparticipatory Association and Compelled Political Speech: Consent as a Constitutional Principle in the Wake of Citizens United, 35 N.Y.U. J. L & SOC. CHANGE 550 (2011) Constitutive Voting and Participatory Association: Contested Constitutional Claims in Primary Elections, 64 U. MIAMI L. REV. 535 (2010) Endowments: A (Surprisingly) Elusive Concept, 44 NEW ENG. L. REV. 581 (2010) Corporate Political Speech and the Balance of Powers: A New Framework for Campaign Finance Jurisprudence in Wisconsin Right To Life, 27 ST. LOUIS PUB. L. REV. 267 (2008) Exempt Organizations and the 2008 Election: Will Wisconsin Right To Life Bring Changes? 19 U. FL. J. L. & PUB. POL. 271 (2008) Exempt Organizations and Credit Counseling in Bankruptcy, 10 TAX N. EXEMPTS 155 (2007) Exempt Organizations and Tax Shelters: The Section 4965 Proposed Regulations Reflect the Interests of Many Interested Parties, J. TAX N. 359 (2007) (with Douglas M. Mancino) Putting Voters First: An Essay on the Jurisprudence of Citizen Sovereignty in Federal Election Law, 60 U. MIAMI L. REV. 155 (2006) Auditing the NAACP: Misadventures in Tax Administration, TAX NOTES TODAY (August 2, 2005) (2005 TNT ) Professional Advisors Can Offer Prudent Advice and Shape Responsible Tax Policy on Tax Shelters, 17 TAX N. EXEMPTS 46 (2005) (with Douglas M. Mancino) McConnell and the Code: Exempt Organizations and Campaign Finance, 45 EXEMPT ORGS. TAX REV. 71 (2004) (2004 TNT ) Using Exempt Organizations as Tax Shelter Accommodation Parties Is Not Exempt From Problems, J. TAX N. 110 (2004) (with Douglas M. Mancino) Affinity Media: Nonprofits and Hard News, Louisiana State University, Proceedings of the Breaux Symposium on News in the Public Interest: A Free and Subsidized Press (2004) Targeting Exemption for Charitable Efficiency: Designing a Nondiversion Constraint, 56 SN. METH. L. REV. 675 (2003)

3 Nonprofit Organizations and Democratic Theory: Toward a Theory of Continuing Mediated Consent, in B. REID (ED.), STUDIES IN NONPROFIT ADVOCACY (Urban Institute Press, 2002) Softer Money: Exempt Organizations and Campaign Finance, 91 TAX NOTES 477 (April 16, 2001) and 32 EXEMPT ORGS. TAX REV. 27 (April 2001) Probing the Limits of Section 527 To Design a New Campaign Finance Vehicle, 86 TAX NOTES 387 (January 19, 2000) and 26 EXEMPT ORGS. TAX REV. 205 (November 1999) Deregulating the Exempt Sector? CA-7 Reverses Tax Court in United Cancer Council, 90 J. TAX N. 303 (1999) Can Arguments About Subjective Intent Eliminate the Political Prohibition Under Section 501(c)(3)? 10 J. TAX N. EXEMPT ORGS. 147 (1999) Corporate Philanthropy and Campaign Finance: Exempt Organizations as Corporate-Candidate Conduits, 41 N.Y.L.S.L.REV. 881 (1997) The Role of Intent in Distinguishing Between Education and Politics, 9 J. TAX N. EXEMPT ORGS. 9 (1997) Toward a Theory of Bankruptcy Tax: A Statutory Coordination Approach, 50 TAX LAWYER 103 (1996) Political Organizations, 71 TAX NOTES 651 (April 29, 1996) and 13 EXEMPT ORGS. TAX REV. 591 (1996) (with Milton Cerny) Corporate Sponsorship in Transactional Perspective: General Principles and Special Cases in the Law of Tax Exempt Organizations, 13 U. MIAMI J. SPORTS & ENTERTAIN. L. 1 (1996) Newt Gingrich and Oliver Twist: Charitable Contributions and Campaign Finance, 66 TAX NOTES 237 (January 9, 1995) and 11 EXEMPT ORGS. TAX REV. 43 (1995) How Tax Considerations Affect Investment Decisions of Exempt Organizations, 6 J. TAX N. EXEMPT ORGS. (1995) Separation Is the Key To Using Complex Structures in Exempt Organizations, 6 J. TAX N. EXEMPT ORGS. (1995) Allocating Charitable Contributions for Foreign Tax Credit Purposes, 4 CORP. TAX N. 18 (1991) Charitable Contributions and the Foreign Tax Credit, 3 J. TAX N. EXEMPT ORGS. 22 (1991) Universities and Commercial Activities, 3 J. TAX N. EXEMPT ORGS. 41 (1991) Will Hospitals Be the Targets of Revenue-Driven UBIT Changes? 2 J. TAX N. EXEMPT ORGS. 47 (1990) Leveraged Buyouts and Exempt Organizations, 1 J. TAX N. EXEMPT ORGS. 33 (1989)

4 Charitable Contributions and Political Campaign Funding, 1 J. TAX N. EXEMPT ORGS. 39 (1989) UBIT Would Undergo Wide-Ranging Revision Under Congressional Draft Report, 1 J. TAX N. EXEMPT ORGS. (1989) What the 1989 Tax Act means for Corporations, 1 CORP. TAX N. 5 (1988) CONGRESSIONAL TESTIMONY: Testimony before a joint hearing of the Subcommittee on Oversight and the Subcommittee on Health of the Committee on Ways and Means of the United States House of Representatives on AARP (April 1, 2011) Testimony before the Committee on Ways and Means of the United States House of Representatives on Rationales for Exemption (April 20, 2005) Testimony before the Committee on Rules and Administration of the United States Senate on S. 271 to treat section 527 organizations as political committees under federal election law (March 8, 2005) Testimony at Senate Finance Committee Roundtable on Reforming Exempt Organizations (July 22, 2004) (2004 TNT ) Testimony before the Oversight Subcommittee of the United States House of Representatives Committee on Ways and Means on public disclosure by Section 527 organizations (June 20, 2000) AGENCY TESTIMONY: Testimony before the Federal Election Commission on exception to electioneering communication provisions for section 501(c)(3) organizations (October 19, 2005) JUDICIAL FILINGS: Amicus brief filed with the United States Supreme Court in Wisconsin Right To Life v. Federal Election Commission, No (December 2005) OPINION PIECES: Congress s Charity Cases, The New York Times, October 17, 2006 The IRS Has Some Explaining To Do, Chronicle of Philanthropy, September 14, 2006 PRESENTATIONS: Exempt Entities as Government Contractors: Regulation Through Cooperative Federalism, presented at Columbia Law School Conference on Exempt Entities, New York City, February 7-8, 2013

5 Unrelated Income Tax Issues for Colleges and Universities, Conference on Taxing Colleges and Universities, University of Texas at Austin (March 2013) Political Activities of Exempt Organizations, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2013) Guidance and Compliance in the Administration of Section 501(c)(4), Conference on Exempt Entities and Campaign Finance, Urban Institute, Washington, D.C. (October 2013) Tax Exempt Entities Roles in the 2012 Election, Conference on Campaign Finance Organized by the Center for Responsive Politics, held at the National Press Club, Washington, D.C. (June 20, 2012) Political Activities in the Wake of Citizens United, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2012) Political Activities of Exempt Organizations, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2011) Implications of the Spending Clause and the State Action Doctrine for a Jurisprudence of Association Involving Advocacy Organizations Financially Dependent on Government Contracts, Conference on Associations, Advocacy, and Consent, Brennan Center for Justice at the New York University School of Law (April 2011) Charitable Contribution or Fraudulent Transfer? American Bar Association, Section of Taxation, Committee on Exempt Organizations (January 2011) Political Activities of Exempt Organizations in the Wake of Citizens United, ALI-ABA Conference on Exempt Organizations (October 2010) Implications of Citizens United for Exempt Entities, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2010) Consent as a Constitutional Value, Conference on Money, Politics and the Constitution: Building a New Jurisprudence, Brennan Center for Justice at the New York University School of Law (March 26, 2010) Misunderstanding University Endowments and Public Policy Confusion, New England Law School Symposium on Tax-Exempt Organizations and the State: New Conditions on Exempt Status (February 1, 2010) Cross-Border Philanthropy, Conference on International Tax, Florida Bar Tax Section (October 2009) Implications of Wisconsin Right To Life II for Exempt Organizations, American Bar Association, Section of Taxation, Committee on Exempt Organizations, Subcommittee on Political Activities of Exempt Organizations (September 2009) Lobbying by Section 501(c)(3) Organizations, American Bar Association, Section of Taxation, Committee on Exempt Organizations (May 2009)

6 Political Activities of Exempt Organizations, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2009) Political Charities: Adventures in Statutory Arbitrage, Tax Lecture Series, Southern Methodist University Law School (October 2008) Public Benefit and Exempt Status, Independent Sector National Conference (October 2008) Exemption and Interdependence: Implications for Guidance and Compliance, Internal Revenue Service, Chief Counsel s National Conference (August 2008) Self-Regulation in the Exempt Sector? American Bar Association, Section of Taxation, Committee on Exempt Organizations (May 2008) Political Activities of Exempt Entities, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2008) Political Activities of Exempt Entities, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2007) Exempt Entities as Financial Intermediaries: Charity Carveouts in the House and Senate Ethics Rules, Conference on Exempt Organizations at the Kennedy School of Government, Harvard University (December 2006) Commerciality and Exemption, Western Conference on Exempt Organizations (November 2006) (sponsored by the Internal Revenue Service) Issues in the Intersection of the FEC and the IRS, American Bar Association, Section of Taxation, Committee on Exempt Organizations (October 2006) Section 4965 Issues To Address in the Regulations, American Bar Association, Section of Taxation, Committee on Exempt Organizations (October 2006) Political Activities of Exempt Entities, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2006) Exempt Entities as Financial Intermediaries, Keynote Address, Massachusetts Conference on Exempt Organizations (March 2006) Charities and Tax Shelters, American Bar Association, Section of Taxation, Committee on Exempt Organizations (September 2005) Chair, Panel of Senior Staff of the Congressional Tax-Writing Committees, American Bar Association, Section of Taxation, Committee on Exempt Organizations (May 2005) Working with Adjuncts in Graduate Tax Programs, American Bar Association, Section of Taxation, Committee on Teaching Tax (May 2005) Political Activities of Exempt Entities, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2005)

7 Putting Voters First: A Principled Pragmatic Basis for Election Law Jurisprudence, University of Miami Law Review Symposium on Election Law (February 2005) Exempt Entities and Reform Controversies, Virginia Tax Study Group Conference, University of Virginia Law School (November 2004) Reforming Nonprofits, Conference on Nonprofit Organizations in Transition, Kennedy School of Government, Harvard University (December 2004) Nonprofits and the 2004 Election, Conference on the 2004 Election sponsored by the Brookings Institution and the American Enterprise Institute (November 2004) Exempt Entities and Campaign Finance, California Political Attorneys Association Annual Conference (June 2004) Exempt Organizations and Tax Shelters, American Bar Association, Section of Taxation, Committee on Exempt Organizations (April 2004) Election Law and Tax Exemption, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2004) Affinity Media: Nonprofits and Hard News? Breaux Symposium on News in the Public Interest: A Free and Subsidized Press, The Manship School of Mass Communication, the Reilly Center for Media & Public Affairs, Louisiana State University (March 2004) Tax Law and Issue Advocacy after McConnell, Conference on Corporate Tax Planning for Electoral Participation (January 2004) Recent Developments in Tax Law Relating to Advocacy Organizations, Conference on Future Directions in Campaign Finance Reform, organized by the Hinckley Institute of Politics and the Pew Charitable Trust (January 2004) Exempt Organizations and Political Money, Conference on Financing Elections, organized by the Center for Responsive Politics and the Knight Foundation (November 2003) Tax Law and Election Law: Issues in Statutory Arbitrage, Conference on Directions in Campaign Finance, organized by the Campaign Legal Center at the Wye River Conference Center (July 2003) Political Activities and Exempt Status, Conference on Representing and Managing Exempt Organizations, Georgetown University Law School (April 2003) Private Benefit, Inurement and Intermediate Sanctions: Implications for Exemption, Western Conference of Estate Planners (June 2003) [Presentations made available upon request]

8 LAW SCHOOL SERVICE: Director, Graduate Program in Taxation ( ) Law School Representative on University Faculty Senate ( ) Chair, Ad Hoc Committee on Bar Pass Rates ( ) Organized University of Miami Conference on Exempt Organizations (June 2, 1995 and May 17, 1996) COURSES TAUGHT: Corporate Tax (LL.M. course open to J.D. students) Constitutional Law I Health Care and the Constitution Implementing the Affordable Care Act (new course Fall 2013) Representing Exempt Organizations and Social Enterprises (new course Fall 2013) Taxation of Exempt Organizations (LL.M. course open to J.D. students) Advanced Corporate Tax (LL.M. course open to J.D. students) Tax Policy (LL.M. course) Bankruptcy Tax Tax Issues in Timing and Character (LL.M. course) Bankruptcy Commercial Law (UCC Articles 2, 5, 9) Federal Income Tax Election Law (J.D. seminar) MEMBERSHIPS: District of Columbia Bar Association American Bar Association Section of Taxation American Law Institute PRIVATE PRACTICE: Jones Day ( ) Washington, D.C. and London offices Corporate, international, exempt organizations, consolidated returns, financial products, bankruptcy tax Miller & Chevalier ( ) Washington, D.C. Tax controversy matters ACADEMIC EXPERIENCE: Assistant Professor of Government, University of Texas at Austin ( ) Assistant Professor of Political Science, University of Washington ( ) Lecturer in Politics, University of Dar es Salaam ( )

9 SELECTED SOCIAL SCIENCE PUBLICATIONS: Millenarian Machines in South Vietnam, Comparative Studies in Society and History (July 1971) Nationalist Millenarians and Millenarian Nationalists: Conflict or Cooperation in the New Jerusalem? The American Behavioral Scientist (December 1972) Agricultural Schemes and Class Formation in Africa: The Emergence of Public Sector Peasantries, African Studies Review (December 1977) People, Parties, and Politics: A Linkage Approach to Politics in Africa, in Kay Lawson (ed.), Political Parties and Linkage: A Comparative Perspective (Yale University Press, 1980) Administrative Decentralization for Development, Participation, and Control in Tanzania, Journal of African Studies (Winter 1979/80) CONSULTING IN AREAS OTHER THAN LAW: Rockefeller Foundation, Tanzanian Rural Development Project Department of State, Agency for International Development (Agricultural Education in Indonesia; Project on Women and Development) Presidential Commission on World Hunger National Institute of Education, Rural Development in the United States U.S. Department of Agriculture, Project on American Farm Women (nationwide telephone survey of American farm women and conference of American farm women leaders) HONORS AND AWARDS: LANGUAGES: American Tax Policy Institute Research Grant Rockefeller Foundation Humanities Grant Phi Beta Kappa Mortar Board Fulbright Fellowship for Study in England Woodrow Wilson Fellowship Harvard University Graduate Prize Fellowship (funded six years of graduate study) University of Denver Centennial Scholarship (funded four years of undergraduate study) French, Swahili