Catholic University law school Professor Roger Colinvaux presented his paper “Charitable Contributions of Property: A Broken System Reimagined” on Oct. 26 at a conference sponsored by the National Center on Philanthropy and the Law at the NYU School of Law.
The two-day conference, titled “The Charitable Contribution Deduction: Reform and Simplification,” brought together approximately 100 leading academics, legal practitioners, and government officials from the charitable legal community. The meeting was convened to discuss whether and how the charitable deduction should be changed in light of ongoing tax reform discussions in Washington.
Colinvaux’s paper examines the history of the complex tax regime governing property contributions and, using a cost-benefit analysis, asks questions about the efficiency of the subsidy. It suggests that the current tax structure is overly generous, complex, and ineffective, and offers an alternative for policymakers to consider as tax reform discussions progress.
Colinvaux formerly served as legislation counsel with the Joint Committee on Taxation and is among the nation’s leading experts on the application of the tax code to charitable contributions.
He has been active in sharing his expertise lately. In mid-October, Colinvaux presented to the American Health Lawyers Association at its conference on “2012 Tax Issues for Healthcare Organizations,” and in late September he gave a presentation about charitable contributions of business inventory at a conference sponsored by the Urban Institute titled “Noncash Charitable Contributions: Issues of Enforcement” held at the Pew Charitable Trusts in Washington, D.C.