Admitted
1978, Florida; 1980, District of Columbia; 1984, North Carolina; U.S. Supreme Court
Law School
Wake Forest University, J.D., 19 78; Georgetown University, LL.M. in Taxation, 1981
Law School Graduation Year
1981
College
Hillsdale College, B.A., cum laude, 1975
Memberships
North Carolina (Member, Health Law Section Council, 1992-1995) and American (Member, Sections on: Taxation, Committee on Exempt Organizations; Co-Chair, Subcommittee on Important Developments, 1998—) Bar Associations.
Biographical
Author: Tax -Exempt Organizations: Organization and Optional Requirements, Tax Management Portfolio No. 869 (2000); Tax-Exempt Organizations: Reporting, Disclosure and Other Procedural Aspects, Tax Management Portfolio No. 870-2d (2000); Private Foundations: Taxable Expenditures, Tax Management Portfolio No. 877 (2000); Tax Compliance for Tax-Exempt Organizations (Aspen 2002). When Will Corporate Sponsorship Create UBIT Liability? 4 J. Tax. of Exempt Organizations 3 (Nov./Dec. 1992); The Effect of the Revenue Act of 1987 on Political Campaign Activities of Public Charities, 13 Tax Management Estates, Gifts and Trusts Journal 94, 1988; Income-Producing Activities of Tax-Exempt Organizations: The Myth of Unfair Competition, 12 Tax Management Estates, Gifts and Trusts Journal 137, 1987; Taxation of Income from Advertising in Exempt Organizations' Publications, 10 Tax Management Estates, Gifts and Trusts Journal 184,1985. Co-Author: Lobbying by Public Charities Under the IRS Proposed Regulations: We Know Lobbying When We See It, 12 Tax Management Estates, Gifts and Trusts Journal 39, 1987; Is Income of Exempt Scientific Research Organization From Unrelated Business? 64 Journal of Taxation 210, 1986. Member: American Society of Association Executives; Association Executives of North Carolina.