Evelyn Brody

Professor Evelyn Brody
Professor of Law Emeritus
Telephone: 
Address: 
565 W. Adams St., Room 841
Chicago, IL 60661

Education

  • J.D., Georgetown University Law Center
  • B.A., Yale University

Biography

Professor Brody received her J.D. (magna cum laude) in 1981 from Georgetown University Law Center, where she was case and notes editor of The Tax Lawyer, the law journal of the ABA Tax Section. She earned her B.A. in comparative literature from Yale University. Professor Brody joined IIT Chicago-Kent's faculty in 1992. From 1988 to 1992, she was an attorney/adviser in the Office of Tax Policy, U.S. Treasury Department. Previously she practiced with Arnold & Porter in Washington, D.C., and with Michael, Best & Friedrich in Madison, Wisconsin. Professor Brody teaches personal income tax, taxation of business enterprises, taxation of investments, and nonprofit law.

Professor Brody has published and spoken widely on a variety of legal, economic, and social issues affecting individuals, businesses, and nonprofit organizations. For excellence in legal scholarship, she was named a Norma and Edna Freehling Scholar for 2002-04. In 2018, Professor Brody was awarded the Distinguished Achievement in Leadership and Nonprofit and Voluntary Action Research Award, presented at the 47th annual ARNOVA Conference.

In 1994, Professor Brody taught a course on the tax treatment of financial products for the Taiwan Ministry of Finance, and in 1992 she served on the Clinton/Gore Transition Team (Treasury/Tax Policy Cluster). She has taught at Penn (Spring 1998), Duke (Fall 2001), and NYU (Spring 2002) law schools.

From 1998 to 2018, Professor Brody was an affiliated scholar with the Urban Institute's Center on Nonprofits and Philanthropy. She has served as secretary of the ABA Section on Taxation and as a board member of the Association for Research on Nonprofit Organizations and Voluntary Action and of the BBB Wise Giving Alliance. Professor Brody served as the reporter of the American Law Institute's Project on Principles of the Law of Nonprofit Organizations through 2013.

Selected Publications

Articles

Exile to Main Street: The I.R.S.’s Diminished Role in Overseeing Tax-Exempt Organizations (with Marcus Owens), 91 Chicago-Kent Law Review 859 (2016) (Symposium on Nonprofit Oversight Under Siege: An International Comparison of Regulatory Models, Evelyn Brody and Dana Brakman Reiser, co-editors).

Sunshine and Shadows on Charity Governance: Public Disclosure as a Regulatory Tool, 12 Florida Tax Review 183 (2012).

All Charities are Property-Tax Exempt, But Some are More Exempt than Others, 44 New England Law Review 621 (2010).

The Board of Nonprofit Organizations: Puzzling Through the Gaps Between Law and Practice, 76 Fordham Law Review 521 (2007) (Symposium on Nonprofit Law, Economic Challenges, and the Future of Charities). See also book chapters, below.

From the Dead Hand to the Living Dead: The Conundrum of Charitable-Donor Standing, 41 Georgia Law Review 1183 (2007) (Symposium on State-Level Legal Reform of the Law of Nonprofit Organizations).

The Charity in Bankruptcy and Ghosts of Donors Past, Present, and Future, 29 Seton Hall Legislative Journal 471 (2005) (Symposium Issue on Bankruptcy in the Religious Non-Profit Context).

Charity Governance: What’s Trust Law Got to Do With It?, 80 Chicago-Kent Law Review 641 (2005) (and Symposium co-editor with Dana Brakman Reiser: “Who Guards the Guardians?: Monitoring and Enforcement of Charity Governance”).

Whose Public?: Parochialism and Paternalism in State Charity Law Enforcement, 79 Indiana Law Journal 937 (2004).

Entrance, Voice and Exit: The Constitutional Bounds of the Right of Association, 35 U.C. Davis Law Review 31 (2002).

Charities in Tax Reform: Threats to Subsidies Overt and Covert, 66 Tennessee Law Review 687 (1999); reprinted at 27 Exempt Organization Tax Review 399 (March 2000).

Of Sovereignty and Subsidy: Conceptualizing the Charity Tax Exemption, 23 Journal of Corporation Law 585 (1998).

Agents Without Principals: The Economic Convergence of the Nonprofit and For-Profit Organizational Forms, 40 New York Law School Law Review 547 (1996).

Books, Monographs and Chapters

Reforming Tax Policy in Relation to Not-for-Profit Organizations, in Research Handbook on Not-for-Profit Law (Matthew Harding, Melbourne Law School, ed.) (Edward Elgar Publishing, 2018).

How Public Is Private Philanthropy? Separating Reality from Myth (with John Tyler) (Monograph 2012).

Editor and contributing author, Property-Tax Exemption for Charities: Mapping the Battlefield (Urban Institute Press, 2002).

Search Professor Brody's publications on works.bepress.com.