Benjamin Leff

"Religion, Politics, the Constitution, and Cost-Sharing Accounting: A Johnson Amendment Primer" by Benjamin Leff - Canopy Forum Internal Revenue Service Building in Washington, D.C. Photo from the Carol M. Highsmith Archive. This article is part of our series on Law, Religion, and The Johnson Amendment. If you’d like to explor...

I recently had the opportunity to contribute an essay to the #canopyforum on the Johnson Amendment. canopyforum.org/2025/12/03/r...

On the Johnson Amendment Podcast Episode · Taxes for the Masses · 10/26/2025 · 32m

If you haven’t listened to a tax podcast in a while, I recommend this one: me talking about churches and campaign speech podcasts.apple.com/us/podcast/t...

Great post by Rev. Taylor about the Johnson Amendment! I agree with him strongly that “the slippery slope of partisan infiltration of church and charity will only grow slicker and steeper if the guardrails are ripped off.” My question is “how do we make better guardrails?”

If you're interested in tax-exemption for nonprofit NIL (Name Image and Likeness) collectives, I recommend Olivia Lubarsky's forthcoming comment in the American University Law Review. papers.ssrn.com/sol3/papers....

An Advocate for Teaching (Tax Law with Ben Leff) Podcast Episode · The Advocate Next Door · S2 E33 · 41m

I haven't posted much here, but I'm on a podcast if anyone wants to hear me talk about tax, teaching tax, and the podcast I made about teaching tax. podcasts.apple.com/us/podcast/a...

New episode of Tax Class podcast with Bobby Dexter at Chapman Law School on the deduction for medical expenses bit.ly/TaxClassPodc...

Bluesky folks, I have a podcast called Tax Class. We released a new episode this morning in which I interview @bdgesq.bsky.social about the deduction for charitable contributions. bit.ly/TaxClassPodc...

Musk’s Lawsuit Ponders if Nonprofit Governance Can Protect a Social Mission - ProMarket One of the questions that Elon Musk’s lawsuit against OpenAI and its CEO, Sam Altman, raises is whether Microsoft’s involvement in changes to OpenAI’s board in November violated nonprofit law. Benjami...

One of the questions that Elon Musk’s lawsuit against OpenAI and its CEO, Sam Altman, raises is whether Microsoft’s involvement in changes to OpenAI’s board in November violated nonprofit law. @benleff.bsky.social assesses this challenge:

www.promarket.org/2024/03/26/m...

My thoughts on Expert Testimony in the New York NRA trial at Nonprofit Law Prof Blof lawprofessors.typepad.com/nonprofit/20...

Thanks Brian, I didn't know that. Bluesky membership paying off already!

And a little more from me, this time about OpenAI lawprofessors.typepad.com/nonprofit/20...

For my 12 followers: if you want a break from thinking about Moore oral arguments, Here's my latest Nonprofit Law Prof Blog post: lawprofessors.typepad.com/nonprofit/20...

Just posted "More on the DAF Regulations" over at Nonprofit Law Prof Blog. Enjoy! lawprofessors.typepad.com/nonprofit/20...