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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….

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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.
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Philip Hackney @eotaxprof.bsky.social · 24/09/2026
And their choice of city this year!!
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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.
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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.
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Philip Hackney @eotaxprof.bsky.social · 22/09/2026
Have not looked at this in a while but there are lots of benefits for military folks that may benefit them here. Would have to investigate to figure out if each would be exempt under some housing benefit, maybe even 119 though that seems harder for them to meet.
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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.
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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
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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...
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Philip Hackney @eotaxprof.bsky.social · 03/09/2026
I agree on the walk but its not where they went.
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Philip Hackney @eotaxprof.bsky.social · 03/09/2026
Well the preamble claims it directly. Yes there is nothing in the reg itself. They put all the weight on "any purpose" but plan to pull long held guidance on that fundamental public policy grounds. So.
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Philip Hackney @eotaxprof.bsky.social · 03/09/2026
Brian i see no claim of illegality in these regs. They appear to firmly rest on fundamental public policy with Bob Jones as clear lineage.
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Philip Hackney @eotaxprof.bsky.social · 03/09/2026
And in the preamble. But not putting the preamble into the reg itself makes the reg itself inscrutable no matter how many times they say any discrimination. That again puts a lot of the work in the effort to retract guidance of the past. They cannot retract cases though. Nor congressional intent.
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Philip Hackney @eotaxprof.bsky.social · 03/09/2026
Which means much of the work is being done in the subtraction from 75-50 and wherever else they take the action.
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Philip Hackney @eotaxprof.bsky.social · 03/09/2026
Reading them now. Thanks!
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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.
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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.
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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
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Philip Hackney @eotaxprof.bsky.social · 03/08/2026
Always be trending.
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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.
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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.
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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.
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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.
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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.
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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.
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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...
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Philip Hackney @eotaxprof.bsky.social · 26/04/2026
Coffee shop, rare bookstore, niche menswear store, taco shack, bouchon, creperie, clothing manufacturer of avant garde American workwear.
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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
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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.
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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.
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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.
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Philip Hackney @eotaxprof.bsky.social · 06/04/2026
I had not as I tend to have such a small budget for travel, but would love to if I could make that work. I presented it at Baruch College about a month ago to their arts management/nonprofit program and got great feedback. Love presenting to that audience!
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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
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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
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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
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Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Judged against the standard of democratic perfectionism, the current structure substitutes plutocracy for democracy in a domain where democratic deliberation is what political justice requires. 8/8 Comments appreciated!!
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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
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Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Underlying both failures is the neutrality principle of liberal democracy: the state should not privilege one form of the good life over another. This is a principle the tax literature has largely ignored. 6/x
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Philip Hackney @eotaxprof.bsky.social · 05/04/2026
The charitable tax subsidies fail because no theory justifies allowing wealthy interests the primary say in what art the country supports, and because the current design is unlikely to fix any market failure. 5/x
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Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Though tax scholars typically consider factors of efficiency or equity, neither resolves this question. We need a theory of political justice. 4/x
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Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Is there justification for Congress to provide charitable tax benefits including tax exemption to support arts-based nonprofit organizations this way? This Article finds no theory of justice supports this policy as currently designed. 3/x
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Philip Hackney @eotaxprof.bsky.social · 05/04/2026
Over 90% of those deductions came from people earning more than $200,000, while 65% came from those earning more than $1,000,000. 2/x
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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
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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
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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
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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
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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.
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Albino Badguy @albinobadguy.bsky.social · 24/03/2026
Most honest reporting in the past few weeks.
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Philip Hackney @eotaxprof.bsky.social · 24/03/2026
The money will be safe and wisely used under her sage guidance?
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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%
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