David A. Brennen
Visiting Professor of Law
Email:
david.brennen@uky.edu
Expertise
Corporate Tax • Estate & Gift Tax • Non-Profits • Tax •
About
David A. Brennen served as dean of the University of Kentucky College of Law from 2009 – 2020. He joined UK in 2009 from the University of Georgia School of Law, where he was a professor since 2006, and from the Association of American Law Schools (AALS), where he served a two-year term as deputy director. Along with more than 25 years of experience in the classroom, Brennen is regarded as an innovator in the field of nonprofit law as it relates to taxation. He is a co-founder and co-editor of Nonprofit Law Prof Blog, founding editor of Nonprofit and Philanthropy Law Abstracts, co-founder of the AALS Section on Nonprofit and Philanthropy Law and a co-author of one of the first law school casebooks on taxation of nonprofit organizations.
Brennen received his bachelor’s degree in finance from Florida Atlantic University in 1988 and his law degree from the University of Florida College of Law in 1991, where he also received his LL.M. in tax law in 1994. In 2002, Brennen was elected to the American Law Institute where he was an adviser on Restatement of the Law: Charitable Nonprofit Organization. Brennen has also served in leadership roles with AALS, the Society of American Law Teachers and the American Bar Association’s Section of Legal Education.
Brennen began his career in legal education as an adjunct professor at Florida A&M University in 1994. He also taught as a professor at Syracuse University, the University of Richmond, Mercer University, and University of Georgia prior to his role at University of Kentucky. In addition, Brennen taught as a visiting professor at the University of Alabama and Temple University.
His law practice work began with Moody & Salzman, PA in Gainesville, Florida. He went on to work with Bobo, Spicer & Ciotoli, PA in West Palm Beach, Messer, Vickers, Caparello, Madsen, Lewis, Goldman & Metz, PA in Tallahassee and the State of Florida Department of Revenue.
He has been a member of The Florida Bar – Tax Section, American Bar Association – Section of Taxation, and the National Bar Association. In addition, he has served on several boards and held many special appointments, including being appointed to American Bar Association Accreditation Committee, Council of the American Bar Association, Southern Association of Colleges and Schools Reaffirmation Committee, and the boards of directors for Access Group and Bluegrass Care Navigators.
Education
B.B.A, Florida Atlantic University
J.D., University of Florida Levin College of Law
LL.M., University of Florida Levin College of Law
Publications
- THE TAX LAW OF CHARITIES AND OTHER EXEMPT ORGANIZATIONS: CASES, MATERIALS, QUESTIONS AND ACTIVITIES (4th ed., Carolina Academic Press 2021) (with Jones, Willis and Moran)
- Bob Jones University v. United States, 461 U.S. 574 (1983), in Feminist Judgments: Rewritten Tax Opinions 140(Cambridge University Press 2017). (Commentary: Elaine Waterhouse Wilson; Judgment: David A. Brennen)
- BEYOND ECONOMIC EFFICIENCY IN UNITED STATES TAX LAW (Aspen Publishing 2013) (with Karen Brown and Darryll Jones).
- A Normative Rationale for the Charitable Tax Exemption, in BEYOND ECONOMIC EFFICIENCY IN UNITED STATES TAX LAW (Aspen Publishing 2013).
- Race and Equality Across the Law School Curriculum: The Law of Tax Exemption, in CRITICAL TAX THEORY: AN INTRODUCTION 137 (Cambridge University Press 2009)
- Property Tax Exemptions (Ch. 22), BENDER’S STATE TAXATION: PRINCIPLES AND PRACTICE (Matthew Bender) (with Darryll K. Jones) (2009)
- Bob Jones University v. U. S., 408 U.S. 564 (1983), ENCYCLOPEDIA OF THE SUPREME COURT OF THE UNITED STATES (Thomson/West) (2008)
- Succeeding in the Candidate Pool: Resources Available at Association of American Law Schools for Persons Interested in Becoming a Law School Dean, 31 Seattle Univ. L. Rev. 791 (2008)
- The Commerciality Doctrine and “Charitable” Homes for the Aged – State and Local Tax Perspectives, 75 FORDHAM L. REV. 833 (2007)
- The Charitable Tax Exemption is About Much More Than Efficiency, 14:3 NONPROFIT QUARTERLY MAGAZINE 67 (2007)
- Introducing the Law of Nonprofit Organizations and Philanthropy, 41 GA. L. REV. 1099 (2007)
- A Diversity Theory of Charitable Tax Exemption – Beyond Efficiency, Through Critical Race Theory, Toward Diversity, 4 PITT. TAX REV. 1 (2006)
- Congress Finally Adopts New UBIT Standards in 512(b)(13) for Controlled Entities, 26:1 NEWS QUARTERLY (ABA Sec. Tax’n, Washington, D.C.), Fall 2006, at 9
- Supreme Court Rules That Contingent Attorney Fees Are Gross Income to Client, 25:3 NEWS QUARTERLY (ABA Sec. Tax’n, Washington, D.C.), Spring 2005, at 7
- Race and Equality Across the Law School Curriculum: The Law of Tax Exemption, 54 J. LEG. EDUC. 336 (2004) reprinted in CRITICAL TAX THEORY: AN INTRODUCTION (Cambridge University Press)
- Race Conscious Affirmative Action by Tax Exempt 501(c)(3) Corporations After Grutter and Gratz, 77 ST. JOHN’S L. REV. 711 (2003)
- Advising Tax-Exempt Organizations in Georgia (CLE materials prepared for 2003 CLE conference sponsored by Mercer University School of Law and Macon Bar Association) (available at Mercer University School of Law library) (approx. 50 pgs) (October 2003)
- 2002 Eleventh Circuit Survey: Federal Taxation, 54:4 MERCER L. REV. 1563 (2003)
- The Potential Impact of the Supreme Court’s Pending Decision in Grutter v. Bollinger on Private Universities and Other Tax-exempt Charities, 22:3 NEWS QUARTERLY (ABA Sec. Tax’n, Washington, D.C.), Spring 2003, at 15
- Charities and the Constitution: Evaluating the Role of Constitutional Principles in Determining the Scope of Tax Law’s Public Policy Limitation for Charities, 5 FLA TAX REV. 779 (2002)
- The Service Renews its Crack Down on Taxpayers Who Make Tax Refund Claims Based on Entitlement to Slavery Reparations, 21:3 NEWS LETTER (ABA Sec. Tax’n, Washington, D.C.), Spring 2002, at 9-10
- Real Property v. Personal Property: The Service Reverses its Position that Radio Towers are Real Property for Purposes of the UBIT Exclusion, 20:3 NEWS QUARTERLY (ABA Sec. Tax’n, Washington, D.C.), Spring 2001, at 8
- Tax Expenditures, Social Justice and Civil Rights: Expanding the Scope of Civil Rights Laws to Apply to Tax-Exempt Charities, 2001 B.Y.U. L. REV. 167 (2001)
- The Power of The Treasury: Racial Discrimination, Public Policy and “Charity” In Contemporary Society, 33 U.C. DAVIS L. REV. 389-447 (2000)
- What’s in a Name: IRS’ Attempts to Tax Nonprofits on the Exploitation of the Organization’s or Its Members’ Names, 4:1 COMMUNITY TAX LAW REPORT (Comm’ty Tax Law Project, Richmond, Va.), Winter 2000, at 7-9, 22-27
- More O.J.: Federal Trial Courts Uphold Denial of Casualty Loss Deduction to O.J. Simpson’s Neighbors, 19:3 NEWS LETTER (ABA Sec. Tax’n, Washington, D.C.), Spring 2000, at 8
- Tax Provisions Affect Charitable Giving, 62:2 UNIVERSITY OF RICHMOND MAGAZINE p. 11 (Winter 2000)
- Loan Guarantees as Liabilities for Purposes of the Exclusion for Debt Discharge, 19:2 NEWS LETTER (ABA Sec. Tax’n, Washington, D.C.), Winter 2000, at 10
- The Power of The Treasury: Racial Discrimination, Public Policy and “Charity” In Contemporary Society, American Bar Association Section of Taxation, 2000 Midyear Meeting Materials, January 21, 2000, available in LEXIS, ABA Library, ABA Tax File (2000)
- Legal Considerations in Forming and Operating Tax-Exempt Charities in Virginia (with Gerald W. S. Carter) (CLE materials prepared for 1999 annual meeting of Old Dominion Bar Association) (available at University of Richmond School of Law library) (approx. 100 pgs) (June 1999)
- Treasury Regulations And Judicial Deference In The Post-Chevron Era, 13 GA. ST. U. L. REV. 387-430 (1997)
- The Proposed Corporate Sponsorship Regulations: Is The Treasury Department “Sleeping With The Enemy”?, 6 KAN. J.L. & PUB. POL’Y 49-75 (1996)