{"title":"法学院开设自己的律师事务所的联邦免税方面","authors":"J. Colombo","doi":"10.2139/SSRN.2272057","DOIUrl":null,"url":null,"abstract":"A current hot topic in legal education is the law-school-sponsored law firm. Bradley T. Borden and Robert J. Rhee introduced the idea in a short article published in the South Carolina Law Review and the concept was soon picked up by articles in the National Law Journal, the ABA Journal and others. The purpose of this essay is to explore the federal tax-exemption and UBIT questions raised by the law-school-sponsored law firm. I conclude that a law firm operated as a single-member LLC with the sponsoring law school as the single member offers the best protection for the law school's underlying exempt status, and also should avoid issues with the UBIT.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"26 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2013-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Federal Tax Exemption Aspects of Law Schools Running Their Own Law Firms\",\"authors\":\"J. Colombo\",\"doi\":\"10.2139/SSRN.2272057\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"A current hot topic in legal education is the law-school-sponsored law firm. Bradley T. Borden and Robert J. Rhee introduced the idea in a short article published in the South Carolina Law Review and the concept was soon picked up by articles in the National Law Journal, the ABA Journal and others. The purpose of this essay is to explore the federal tax-exemption and UBIT questions raised by the law-school-sponsored law firm. I conclude that a law firm operated as a single-member LLC with the sponsoring law school as the single member offers the best protection for the law school's underlying exempt status, and also should avoid issues with the UBIT.\",\"PeriodicalId\":135383,\"journal\":{\"name\":\"Nonprofit & Philanthropy Law eJournal\",\"volume\":\"26 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2013-05-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Nonprofit & Philanthropy Law eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2272057\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Nonprofit & Philanthropy Law eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2272057","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
当前法律教育界的一个热门话题是法学院创办的律师事务所。布拉德利·t·博登(Bradley T. Borden)和罗伯特·j·李(Robert J. Rhee)在《南卡罗莱纳法律评论》(South Carolina Law Review)上发表的一篇短文中介绍了这一概念，并很快被《国家法律杂志》、《美国律师协会杂志》(ABA Journal)和其他杂志的文章所采纳。本文的目的是探讨由法学院赞助的律师事务所提出的联邦免税和UBIT问题。我的结论是，律师事务所以单一成员有限责任公司的形式运作，而赞助法学院作为单一成员，可以为法学院的基本豁免地位提供最好的保护，也应该避免与UBIT有关的问题。
The Federal Tax Exemption Aspects of Law Schools Running Their Own Law Firms
A current hot topic in legal education is the law-school-sponsored law firm. Bradley T. Borden and Robert J. Rhee introduced the idea in a short article published in the South Carolina Law Review and the concept was soon picked up by articles in the National Law Journal, the ABA Journal and others. The purpose of this essay is to explore the federal tax-exemption and UBIT questions raised by the law-school-sponsored law firm. I conclude that a law firm operated as a single-member LLC with the sponsoring law school as the single member offers the best protection for the law school's underlying exempt status, and also should avoid issues with the UBIT.
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