Benjamin Leff
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benleff.bsky.social
Benjamin Leff
@benleff.bsky.social
Law professor at American University's Washington College of Law. I teach tax and nonprofit law and produce scholarship mainly about nonprofit and philanthropy law. I host a podcast about teaching tax called Tax Class.
If you haven’t listened to a tax podcast in a while, I recommend this one: me talking about churches and campaign speech podcasts.apple.com/us/podcast/t...
On the Johnson Amendment
Podcast Episode · Taxes for the Masses · 10/26/2025 · 32m
podcasts.apple.com
November 2, 2025 at 9:53 PM
If you're interested in tax-exemption for nonprofit NIL (Name Image and Likeness) collectives, I recommend Olivia Lubarsky's forthcoming comment in the American University Law Review. papers.ssrn.com/sol3/papers....
The IRS's Misguided Playbook for NIL Collectives
Since the emergence of name, image, and likeness (NIL) opportunities for NCAA student-athletes, the IRS continues to scrutinize and ultimately deny many NIL col
papers.ssrn.com
June 4, 2025 at 12:50 PM
I haven't posted much here, but I'm on a podcast if anyone wants to hear me talk about tax, teaching tax, and the podcast I made about teaching tax. podcasts.apple.com/us/podcast/a...
An Advocate for Teaching (Tax Law with Ben Leff)
Podcast Episode · The Advocate Next Door · S2 E33 · 41m
podcasts.apple.com
February 27, 2025 at 2:40 PM
New episode of Tax Class podcast with Bobby Dexter at Chapman Law School on the deduction for medical expenses bit.ly/TaxClassPodc...
Tax Class By Prof. Ben Leff
bit.ly
November 27, 2024 at 8:47 PM
Bluesky folks, I have a podcast called Tax Class. We released a new episode this morning in which I interview @bdgesq.bsky.social about the deduction for charitable contributions. bit.ly/TaxClassPodc...
Tax Class By Prof. Ben Leff
bit.ly
November 18, 2024 at 1:29 PM
Reposted by Benjamin Leff
One of the questions that Elon Musk’s lawsuit against OpenAI and its CEO, Sam Altman, raises is whether Microsoft’s involvement in changes to OpenAI’s board in November violated nonprofit law. @benleff.bsky.social assesses this challenge:

www.promarket.org/2024/03/26/m...
Musk’s Lawsuit Ponders if Nonprofit Governance Can Protect a Social Mission - ProMarket
One of the questions that Elon Musk’s lawsuit against OpenAI and its CEO, Sam Altman, raises is whether Microsoft’s involvement in changes to OpenAI’s board in November violated nonprofit law. Benjami...
www.promarket.org
March 26, 2024 at 5:20 PM
My thoughts on Expert Testimony in the New York NRA trial at Nonprofit Law Prof Blof lawprofessors.typepad.com/nonprofit/20...
January 16, 2024 at 5:45 PM
And a little more from me, this time about OpenAI lawprofessors.typepad.com/nonprofit/20...
Nonprofit Law Prof Blog
Information about the Law Professor Blogs Network.
lawprofessors.typepad.com
December 6, 2023 at 4:28 PM
For my 12 followers: if you want a break from thinking about Moore oral arguments, Here's my latest Nonprofit Law Prof Blog post: lawprofessors.typepad.com/nonprofit/20...
Nonprofit Law Prof Blog
Information about the Law Professor Blogs Network.
lawprofessors.typepad.com
December 5, 2023 at 3:40 PM
Just posted "More on the DAF Regulations" over at Nonprofit Law Prof Blog. Enjoy! lawprofessors.typepad.com/nonprofit/20...
Nonprofit Law Prof Blog
Information about the Law Professor Blogs Network.
lawprofessors.typepad.com
December 4, 2023 at 5:11 PM