The Seventh Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed problem set and lively notes, questions, policy discussion, and bibliographic references.

Highlights of the Seventh Edition include:

  • Coverage of federal legislation enacted since publication of the last edition in 2021, including changes to the charitable contributions deduction and the endowment tax on colleges and universities made by the One Big Beautiful Bill Act, and federal and state regulatory developments.
  • Discussion of the Supreme Court’s decision striking down race-conscious college admissions and its impact on qualification for charitable tax exemption, grantmaking, scholarships, and other programmatic activities of nonprofit organizations.
  • A new problem on the application of the illegality doctrine on qualification for charitable tax exemption.
  • Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) organizations and the use of alternative structures for political advocacy and electioneering.
  • Revised policy and practical discussion of donor-advised funds and other grantmaking alternatives to private foundations.
  • Excerpts from the Supreme Court’s antitrust decision in Alston v. NCAA and a survey of subsequent developments expanding the rights of college athletes to be compensated for the use of their names, images, and likenesses.
  • Pruning of dated materials and more tightly edited cases and notes.


Imprint: Foundation Press
Series: University Casebook Series
Publication Date: 07/15/2026

James J. Fishman, Pace University School of Law

Stephen Schwarz, UC College of the Law, San Francisco

Lloyd H. Mayer, Notre Dame Law School

Roger Colinvaux, Catholic University Columbus School of Law

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With CasebookPlus, you can customize your students' learning experience and monitor their performance. The quiz editor allows you to create your own custom quiz set, suppress specific quiz questions or quiz sets, and time-release quiz questions. Additionally, the flexible, customized reporting capability helps you evaluate your students' understanding of the material and can also help your school demonstrate compliance with the new ABA Assessment and Learning Outcomes standards.

Highlights of the Seventh Edition include:

  • Coverage of federal legislation enacted since publication of the last edition in 2021, including changes to the charitable contributions deduction and the endowment tax on colleges and universities made by the One Big Beautiful Bill Act, and federal and state regulatory developments.
  • Discussion of the Supreme Court’s decision striking down race-conscious college admissions and its impact on qualification for charitable tax exemption, grantmaking, scholarships, and other programmatic activities of nonprofit organizations.
  • A new problem on the application of the illegality doctrine on qualification for charitable tax exemption.
  • Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) organizations and the use of alternative structures for political advocacy and electioneering.
  • Revised policy and practical discussion of donor-advised funds and other grantmaking alternatives to private foundations.
  • Excerpts from the Supreme Court’s antitrust decision in Alston v. NCAA and a survey of subsequent developments expanding the rights of college athletes to be compensated for the use of their names, images, and likenesses.
  • Pruning of dated materials and more tightly edited cases and notes.

Learn more about this series.