Sign in

Philip Hackney

@eotaxprof.bsky.social
7.3K followers 1.5K following 338 posts

TaxProf, nonprofits, dark money, democracy, art law, fmr IRS Chief Counsel attorney, public policy, Pitt Law; see my research at papers.ssrn.com/sol3/cf_dev/AbsByAu….

PostsRepliesMedia
Reposted by Philip Hackney
Ron Filipkowski @ronfilipkowski.bsky.social · 24/09/2026
Chinese media allowed at WH. American media banned in defiance of a court order.
45792523267
Reposted by Philip Hackney
Brian Galle @bdgesq.bsky.social · 23/09/2026
This very fine & excellent conference comes to you courtesy of program co-chairs @katarzynabilicka.bsky.social, Kathy Michelmore, and yrs truly, aided of course by our program committee and the good folks on the NTA team. You will be sad if you miss it.
152
Reposted by Philip Hackney
Philip Hackney @eotaxprof.bsky.social · 22/09/2026
My OpEd in The Hill today on new IRS regs and private schools. thehill.com/opinion/civi... The deeper problem is not the impact on private schools. It is what the IRS claims the executive branch can do to any private institution the administration opposes. The IRS asserts the power to
thehill.com
The IRS’s cruel new proposal weaponizes civil lights law against itself
It is a power grab that should alarm everyone, regardless of where you stand on affirmative action.
096
Philip Hackney @eotaxprof.bsky.social · 22/09/2026
My OpEd in The Hill today on new IRS regs and private schools. thehill.com/opinion/civi... The deeper problem is not the impact on private schools. It is what the IRS claims the executive branch can do to any private institution the administration opposes. The IRS asserts the power to
thehill.com
The IRS’s cruel new proposal weaponizes civil lights law against itself
It is a power grab that should alarm everyone, regardless of where you stand on affirmative action.
096
Reposted by Philip Hackney
Allison Tait @athenais.bsky.social · 16/09/2026
Today is officially launch day! The House That Family Money Built is out. 📚 🚀 🎉 To those who read drafts, listened to me talk about dynasty trusts for years without visible distress, helped me refine my thoughts with good questions. Thank you, truly. Good reviews from first reader. 👇🏻🐈‍⬛🥳
cat with book
1195
Reposted by Philip Hackney
Kyle Cheney @kyledcheney.bsky.social · 08/09/2026
JUST IN: D.C. Circuit says IRS decision to share taxpayer info with DHS tens of thousands of violates the law — and that the administration's rebuttal to that claim is "weak sauce." www.documentcloud.org/documents/28...
14560541948
Philip Hackney @eotaxprof.bsky.social · 03/09/2026
Quoted in this story. Still need to read these proposed regs but I am quite skeptical they are within the law. Trump Moves to Strip Tax Exemption From Schools That Aid Minority Students www.nytimes.com/2026/09/03/b...
nytimes.com
Trump Moves to Strip Tax Exemption From Schools That Aid Minority Students
The Treasury Department released rules that would prevent schools with race-based programs from qualifying for tax-exempt status, a threat to both higher education and other private schools.
173
Reposted by Philip Hackney
Greg Sargent @gregsargent.bsky.social · 19/08/2026
Trump's covert surveillance of anti-ICE protesters is much worse than we thought. I dug into this and found that DHS agents secretly spied on over a dozen meetings of left-leaning groups, all protected by First Amendment. The details are unnerving. 1/ (new piece) newrepublic.com/article/2144...
newrepublic.com
Trump’s Secret Police Spying on Americans? It’s Darker than We Knew.
Court papers reveal that the Department of Homeland Security’s covert surveillance of anti-ICE groups is much darker than it first appeared. Welcome to Donald Trump’s America.
5829721564
Reposted by Philip Hackney
Reuters Legal @legal.reuters.com · 13/08/2026
Sex trafficking investigations stalled and prosecutions declined in the past six months because of staffing shortages, funding cuts and immigration enforcement, according to Reuters interviews with 25 former prosecutors, current agents and victims' advocates. Read the special report reut.rs/4fWSJ1k
27530283
Reposted by Philip Hackney
Aaron Reichlin-Melnick @reichlinmelnick.bsky.social · 25/06/2026
BREAKING: The Supreme Court rules 6-3 in favor of the Trump admin on Temporary Protected Status, blocking the lawsuit on jurisdictional grounds, allowing DHS to strip over 350,000 people of legal status even though they utterly failed to follow the required legal procedures.
MULLIN v. DOE
Syllabus
that the termination of Haiti’s TPS designation violated the constitutional right to equal protection because it was motivated by race. The
District Court granted interim relief, and a divided D. C. Circuit panel
declined to issue a stay. The Government sought a stay and a writ of
certiorari before judgment in both cases. This Court granted review,
consolidated the cases, and deferred ruling on the stay applications.
Held:
1. The TPS statute bars judicial review of non-constitutional claims.
Pp. 12–18.
(a) Section 1254a(b)(5)(A) provides that “[t]here is no judicial review
of any determination of the [Secretary of Homeland Security] with respect to the designation, or termination or extension of a designation,
of a foreign state.” The term “determination” may mean either an individual decision or the process leading to a decision. Under either
understanding, §1254a(b)(5)(A) bars all of respondents’ non-constitutional claims. Further, the phrase “with respect to” “generally has a
broadening effect, ensuring that the scope of a provision covers not
only its subject but also matters relating to that subject.” Patel v. Garland, 596 U. S. 328, 339 (internal quotation marks omitted). Pp. 12–
13.
861639862
Reposted by Philip Hackney
Alejandra Caraballo @esqueer.net · 24/06/2026
The sentencing here is so absurd, it's a miscarriage of justice. A guy who wasn't present or involved got 30 years for moving a box of zines. The two people who helped plan January 6th, Enrique Tarrio and Stewart Rhodes got 22 years and 18 years for seditious conspiracy, respectively.
281789553
Reposted by Philip Hackney
Brian Galle @bdgesq.bsky.social · 30/05/2026
Yes, but also we can get to all these key goals while leaving in place enough of a skeleton of the Byrd rule etc. to say the "filibuster" survives. That is prob better optics, and frankly getting back to a pre-2002 world where budget-cratering tax cuts need 60 votes is also a key structural reform.
041
Reposted by Philip Hackney
Steve Vladeck @stevevladeck.bsky.social · 11/05/2026
Aaaaaand Justice Alito just extended his administrative stays for another three days. They’re now set to expire Thursday, May 14, at 5 ET. Déjà vu all over again.
12397110
Reposted by Philip Hackney
Quinn Yeargain @yeargain.bsky.social · 09/05/2026
this is the closest I've ever come to actually suggesting a "one neat trick" suggestion for anything, but I'm so serious here. the Virginia Constitution gives the legislature the power to set retirement ages for judges "REGARDLESS OF THE TERM TO WHICH ELECTED OR APPOINTED." make it 54 right now.
the-downballot.com
How Virginia Democrats can overturn the redistricting ruling: Retire the Supreme Court
The state Constitution gives lawmakers complete latitude to set the judicial retirement age. They should use it.
14067002030
Reposted by Philip Hackney
Greg Sargent @gregsargent.bsky.social · 07/05/2026
Is there any reason to doubt that acting attorney general Todd Blanche will take this as a direct order? DOJ must be overhauled (see below). A top priority for a future Dem Congress.
24368109
Reposted by Philip Hackney
Greg Sargent @gregsargent.bsky.social · 06/05/2026
This is exactly why we need DOJ reform to be *codified in law,* as I argued in this piece, and as Adam Schiff and others told me in interviews. The old post-Watergate norms-based approach is dead. newrepublic.com/article/2099...
221080329
Reposted by Philip Hackney
Brian L. Frye @brianlfrye.bsky.social · 16/04/2026
I just posted Ipse Dixit #832, featuring @eotaxprof.bsky.social discussing his draft article "Arts Tax Policy: Democracy or Plutocracy?" I always enjoy talking to him about charity law! shows.acast.com/ipse-dixit/e...
shows.acast.com
Philip Hackney on Arts Tax Policy | Ipse Dixit
031
Philip Hackney @eotaxprof.bsky.social · 16/04/2026
Had a great convo with @brianlfrye.bsky.social about my newly posted draft article Arts Tax Policy. Give it a listen. Let me know what you think.
011
Reposted by Philip Hackney
Brian Beutler @brianbeutler.bsky.social · 10/04/2026
Legal eagles noticed, and there’s been SOME mainstream coverage. But overall the political class has underreacted to this month’s OLC opinion, ordered up by Trump or on his behalf, declaring the Presidential Records Act unconstitutional. Things are likely being stolen and/or destroyed *right now*.
offmessage.net
Donald Trump's Plan To Steal Or Destroy Everything
We should assume it's underway, starting with the Epstein files.
351662831
Reposted by Philip Hackney
George Takei @georgetakei.bsky.social · 07/04/2026
Rep. Ted Lieu isn't backing down.
Screenshot of a tweet by Rep. Ted Lieu stating that U.S. military law prohibits war crimes, including strikes on civilian infrastructure that cause disproportionate harm. The tweet warns that service members must disobey illegal orders and could face prosecution by a future administration if they commit war crimes.
490168024911
Reposted by Philip Hackney
Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Though art can serve genuine democratic purposes by developing the reflective and communicative capacities citizens need for self-governance, that case requires art policy to be determined through inclusive democratic deliberation rather than wealthy donor preferences. 7/x
122
Reposted by Philip Hackney
Philip Hackney @eotaxprof.bsky.social · 02/04/2026
New paper forthcoming in Loyola Los Angeles Law Review. Still in draft so appreciate comments. Arts Tax Policy: Democracy or Plutocracy? papers.ssrn.com/sol3/papers....
papers.ssrn.com
Arts Tax Policy: Democracy or Plutocracy?
<span>The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35
042
Reposted by Philip Hackney
Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Abstract: The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35 billion on art through the charitable contribution deduction. 1/x
161
Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Abstract: The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35 billion on art through the charitable contribution deduction. 1/x
161
Reposted by Philip Hackney
Kai Ryssdal @kairyssdal.bsky.social · 02/04/2026
A country where Flag Officers are dismissed on the whim of a president or a secretary of Defense -- and where it's tolerated by those in a position to stop it -- is a country in decline
993368847
Reposted by Philip Hackney
Dimitri Drekonja, MD, MS @dimitridrekonja.bsky.social · 02/04/2026
Kid Rock has a hand in firing top army officials. WTF are we doing?!?!? This is on you, GOP cowards
0185
Philip Hackney @eotaxprof.bsky.social · 02/04/2026
New paper forthcoming in Loyola Los Angeles Law Review. Still in draft so appreciate comments. Arts Tax Policy: Democracy or Plutocracy? papers.ssrn.com/sol3/papers....
papers.ssrn.com
Arts Tax Policy: Democracy or Plutocracy?
<span>The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35
042
Reposted by Philip Hackney
Tammy Duckworth @duckworth.senate.gov · 02/04/2026
Trump was warned this would happen. He did it anyway. Now, over 10,000 Veterans lost their homes. 90,000 more are on track for foreclosure. On top of cutting jobs, slashing benefits and throwing our heroes into an unnecessary war. The most anti-Veteran President in history.
NPR: Trump's VA killed a home loan program. Vets are now losing their homes because of it
861742933
Reposted by Philip Hackney
Justin Wolfers @justinwolfers.bsky.social · 29/03/2026
Immigrants weren’t just filling existing jobs; they were helping create them. That’s Econ 101: jobs are not a fixed pie. More people means more customers, more demand, more businesses expanding, and yes, more hiring.
19468552246
Reposted by Philip Hackney
Albino Badguy @albinobadguy.bsky.social · 24/03/2026
Most honest reporting in the past few weeks.
987187174065
Philip Hackney @eotaxprof.bsky.social · 24/03/2026
The money will be safe and wisely used under her sage guidance?
020
Reposted by Philip Hackney
Marty Taylor @realmartyt7.bsky.social · 23/03/2026
As a retired airline Captain I flew into LGA and NY airspace hundreds of times. It is some of the world’s busiest airspace. To have only one ATC in the tower at LGA is criminal negligance. Not only is the airspace crowded and chaotic, so are the ground operations. Sean Duffy’s FAA owns this 100%
8757471819
Reposted by Philip Hackney
Carl Quintanilla @carlquintanilla.bsky.social · 24/03/2026
GEN. MATTIS: “.. Iran right now, if we declared victory, they would now say they own the strait. .. You’d see a tax for every ship that goes through. .. We’re in a tough spot, ladies and gentlemen. .. I can’t identify a lot of options.” @politico.com www.politico.com/news/2026/03...
2382661936
Reposted by Philip Hackney
Austin Kocher, PhD @austinkocher.com · 23/03/2026
The US government collected over $1 billion in immigration fees then refused to process the applications. No denials. No refunds. Just silence. This is the largest fee fraud in the history of the American immigration system. Here's what's happening. 🧵
8279603841
Reposted by Philip Hackney
Don Moynihan @donmoyn.bsky.social · 23/03/2026
It won't happen, but every headline tomorrow should emphasize that Trump is the one blocking a solution to the airport crisis. He owns the shutdown now.
251548432
Reposted by Philip Hackney
Adam Kinzinger @adamkinzinger.substack.com · 23/03/2026
Two pilots dead at LaGuardia. A lone controller managing two simultaneous emergencies. The FAA is 3,000 controllers short. We will blame the human. We should fix the system. open.substack.com/pub/adamkinz...
open.substack.com
The LaGuardia Crash Will Be Blamed on One Controller. That's Not the Whole Story.
3,000 controllers short. WWII-era radar still in use. And a lone controller managing two emergencies at midnight. This was preventable.
783147274381
Reposted by Philip Hackney
Matt Zoller Seitz @mattzollerseitz.bsky.social · 23/03/2026
"I feel such deep rage that the wealthiest country in the world would inflict this totally needless misery on its poor, tiny neighbor. A billionaire president is taking these destitute people’s last means of eking out a living—and for what?"
4309125
Reposted by Philip Hackney
Aaron Rupar @atrupar.com · 23/03/2026
again I point out how strange it is that high-level diplomatic negotiations of war and peace are being conducted by freelancers Steve Witkoff and Jared Kushner, both of whom have egregious conflicts of interest, and not the actual secretary of state
821183915432
Reposted by Philip Hackney
Josh Marshall @joshtpm.bsky.social · 23/03/2026
As time has gone on I've realized there is a still quite small but now non-trivial chance that the entire Iran War is simply an insider trading operation, creating repeated black swan moments and relying on markets continued willingness to gyrate wildly in the face of absurd and predictably ...
17089992323
Reposted by Philip Hackney
Josh Marshall @joshtpm.bsky.social · 16/03/2026
Crazy crazy story. Times of Israel reporter ( English language Israeli news site ) gets escalating death threats to change story that’s at center of big polymarket bet. www.timesofisrael.com/gamblers-try...
timesofisrael.com
Gamblers trying to win a bet on Polymarket are vowing to kill me if I don’t rewrite an Iran missile story
Bettors are using death threats to try to get The Times of Israel's military correspondent to change his report on a missile impact in central Israel. This is his alarming account
4434451453
Reposted by Philip Hackney
Noah Shachtman @noahshachtman.bsky.social · 10/03/2026
Whoa. This is big. "The U.S. Navy has refused near-daily requests from the shipping industry for military escorts through the Strait of Hormuz since the start of the war on Iran, saying the risk of attacks is too high for now." www.reuters.com/world/middle...
reuters.com
US Navy tells shipping industry Hormuz escorts not possible for now
The U.S. Navy has refused near-daily requests from the shipping industry for military escorts through the Strait of Hormuz since ​the start of the war on Iran, saying the risk of attacks is too high f...
23544951737
Philip Hackney @eotaxprof.bsky.social · 08/03/2026
Great org looking for a freelance grant writer. Is it you?
062
Reposted by Philip Hackney
Aaron Rupar @atrupar.com · 08/03/2026
There's something deeply obscene and broken about the fact that Donald Trump and Pete Hegseth are bombing elementary schools in an illegal war of aggression, and there's still a sense among the opposition that it has to be explained in terms of gas prices in order to get American voters to care.
608177244753
Reposted by Philip Hackney
Matt Zoller Seitz @mattzollerseitz.bsky.social · 07/03/2026
Greetings, new friends! You may know me as an author, a prolific Bluesky poster and 4th place finisher on So You Call That Dancing? But you might not know that my partner Judith (@mzpress) and I have an online arts bookstore that's growing every day. Full inventory here: mzs.press/EVERYTHING-W...
The covers of three books. Left to right: Gandolfini: Jim, Tony, and the life of a legend, about the late Sopranos actor. The cover shows Gandolfini looking shy, peering offscreen with one unobstructed eye and another that peeks out between the fingers of his right hand.
CENTER: The cover of Cinema Her Way, a coffee table book by Marya E. Gates about female directors. On the cover is actress Michelle Rodriguez as the boxer heroine of Karyn Kusama's sports drama Girlfight, about a woman boxer. 
RIGHT David Hockney's painting collection The Arrival of Spring in Normandy, showing a painting of a verdant field. In the background of the field is green grass. in the upper foreground are the branches of a tree sprouting white, cottony buds.A screenshot of the pre-orders section at mzs.press. Three screenshots of books that have not yet been released. I Am The Night, Daniel Dockery's book about Batman the Brave and the Bold, has a silhouette of Batman stretching from the top to the bottom of the cover, with the title of the book and a nighttime Gotham skyline circumscribed by the borders of the Batman silhouette.

CENTER The cover of The Ring Cycle, Matt Zoller Seitz and Odie Henderson's book on the Rocky and Creed films. The cover is white except for a pair of black boxing gloves floating there

RIGHT The cover of Documentary Now!, the 600-page, 7-pound coffee table book celebrating the aforementioned IFC Channel series parodying classic documentaries.Screenshot of three books carried at mzs.press arts bookstore: 
LEFT: Cover of Lead Sister, a biography of Karen Carpenter, featuring a closeup of Carpenter playing and singing with The Carpenters.
CENTER: The cover of Anthony Hopkins' We Did OK, Kid, a memoir of his life and career. On the cover is Hopkins in closeup as he looks presently, narrowed blue eyes looking directly at the spectator. 
RIGHT: Cover of Louis Armstrong In His Own Words, a collection of the bandleader's correspondence. The cover image is a photograph of a probably fortysomething Armstrong seated at the wooden desk in his office where he often wrote letters.Screenshot of the covers of 3 books carried at mzs.press Arts Bookstore. 
LEFT: The cover of Gotham City Cocktails, a book of mixed drink recipes inspired by Batman. Art deco-style flowing border lines flow around and around the interior of the dust jacket. At the center are drawings of two tall cocktail glasses and between them, a shot glass and a tumbler with a sword-pierced cherry in it. 
CENTER: The cover of Downton Abbey Afternoon Tea Cookbook. Green cover, white writing and graphics. The central image is a teapot with stem lines coming out of it, and at the pot's base, a teacup and saucer and a separate plate of biscuits.
RIGHT: Bob's Burgers "The Re-Recipe Box," a set of recipe cards inspired by the joke hamburger names featured on the small board at the front of Bob's joint. Red sides with small graphics, cover image of the restaurant.
21984569
Reposted by Philip Hackney
Matt Zoller Seitz @mattzollerseitz.bsky.social · 08/03/2026
THREAD: I got laid off from NYMag/Vulture after 14 years. The family lost 75% of income + medical. Now mzs.press bookstore, once a side project. is do-or-die for Judith & I. I feel weird telling you this because others are doing much worse. But if you could like or share this, we'd be so grateful!
28760793482
Reposted by Philip Hackney
Brandon Friedman @brandonfriedman.bsky.social · 08/03/2026
Time to discuss the realities of, "So You Want to Launch a Ground Invasion of Iran." 1. First, of course, you need ground connected to Iran. That means Iraq, Turkey, Armenia, Azerbaijan, Turkmenistan, Afghanistan or Pakistan.
29495125
Reposted by Philip Hackney
Don Moynihan @donmoyn.bsky.social · 02/03/2026
Sooner or later, the costs of disinvesting in state capacity become apparent. If you put more money into bombing places you need foreign service capacity more, not less
211256319
Reposted by Philip Hackney
Wajahat Ali @wajali.bsky.social · 27/02/2026
They dropped off Nurul Amin Shah Alam, a blind refugee who didn't speak English, at a CLOSED Tim Hortons. 5 miles away from his home. He never made it. www.washingtonpost.com/immigration/...
washingtonpost.com
Refugee released by Border Patrol found dead, sparking outrage
Surveillance video obtained by The Post shows Border Patrol agents releasing the partially blind refugee, who went missing for days before being found dead.
13722321050
Reposted by Philip Hackney
Justin Wolfers @justinwolfers.bsky.social · 25/02/2026
The President boasts of "no tax on tips", but this expires in 2028. He boasts of "no tax on overtime," but it is taxed, and the break expires in 2028. He boasts of "no tax on social security," but it is taxed, and his break expires in 2028. He also passed tax cuts for the rich. They're permanent.
14461212502