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Practice Areas: Nonprofit Organization Law; Business Litigation; Securities Litigation; Appellate Practice; Estate Planning

Additional Information: American Law Institute; American Bar Association (Chairman: Subcommittee on Charitable Contributions; Past Chairman: Subcommittee on Religious Organizations, Subcommittee on State and Local Taxes; Committee on Exempt Organizations; Section on Litigation); The Association of Trial Lawyers of America. Biography: Member, Board of Editors, Yale Law Journal, 1977-1978. Recipient, Egger Prize, Yale Law School. Law Clerk: Judge J. Dickson Phillips, U.S. Court of Appeals for the Fourth Circuit, 1978-1979; Judge Robert S. Vance, U.S. Court of Appeals for the Fifth Circuit, 1979-1980. Author: "Freedom of Religion," 87 Yale Law Journal 515, 1978; "Freedom from Establishment," 1979 Harvard Journal of Law & Public Policy 125, 1979; "Religious Organizations and Tax Law," Federal and State Taxation of Exempt Organizations, Chapter 4, Warren Gorhan & Lamont Publishers, 1994; "Unrelated Debt-Financed Income," 8 CCH's Federal Tax Service J: Chapter 6, 1988; "Charitable Techniques Most Charities Overlook," 16 Taxation of Exempts, 2005; "Election Year Issues for Exempts," 15 Taxation of Exempts, 269, 2004; "Charitable Giving Techniques and Other Estate Techniques," 5 J. of Practical Estate Planning 9, October 2003; "Charitable Gift Planning After Estate Tax Repeal," 14 Taxation of Exempts 114, Nov. 2002; "Donor Advised Funds and Community Foundations," 13 J. of Taxation of Exempt Organizations 6B, July 2001; "Family Limited Partnerships," 27 Tax Management Estates, Gifts & Trusts J 131, May 2002; "Qualified Personal Residence Trusts," 25 Estate Planners' Alert 3, Nov. 2000; "Political Activities and Exempt Organizations," 12 J. of Taxation of Exempt Organizations 243, Mar. 2000; "Employee/Independent Contractor Test," J Asset Protection 39, March, 1999; "Charitable Gift Annuities," Charitable Giving 712, 1998; "Estate Tax for Retirement Assets," 1 National Lawyers Association Rev. 5, 1997; "Foundation for New Era Philanthropy Scandal," 8 J of Taxation of Exempt Organizations 69, 1996; Exempt Organizations Rules on Political Activities," 7 J Tax Exempt Organizations 195, 1995-1996; "Sales Taxes," 6 J Tax Exempt Organizations 16, 1994; "Advanced Estate Planning," 1993; State and Local Taxation of Exempt Organizations," 4 J Tax Exempt Organizations 20, 1992; "Sales Tax for Tax-Exempt Entities," 2 J Multistate Taxation 203, 1992; "Exempt Religious Organizations Have Strict Limits," 48 Taxation for Accountants 207, 1991; "Exempt Organizations and Taxable Subsidies," 4 Practical Tax Lawyer 53, 1990; "Exempt Organizations and Publishing," 1 Tax-Exempt Organizations 3024, 1989; "Exempt Organizations and Discrimination," Tax-Exempt Organizations 3295, 1986; "Constitutional Law: Church and State Law," Course Materials, 1984; "Estate and Gift Tax Savings," 57 Taxes 247, 1979. Expert Witness. Adjunct Professor, Constitutional Law: Church and State Law, Emory University School of Law, 1985-1990. Lecturer, Washington Non-Profit Tax Conference, 1982—. Listed in: Who's Who in America; Who's Who in the World; Who's Who in American Law.