Philip Hackney

Philip Hackney is a Professor of Law at the University of Pittsburgh School of Law, specializing in nonprofit tax law and the legal governance of tax-exempt organizations. His work bridges tax policy, democratic principles, and institutional oversight, with a focus on charities, labor unions, and social welfare groups. He previously held roles at the IRS, served on Louisiana legal reform committees, and authored a treatise on Limited Liability Companies in Louisiana.

Education:

• JD, LSU Paul M. Hebert Law Center
• LLM (Tax), New York University School of Law

Research Interests: Hackney examines how tax law shapes nonprofit operations and political voice. He advocates for equitable tax policies supporting democratic engagement while critiquing disparities in tax exemptions for trade associations versus labor unions. His work integrates historical analysis, philosophy, and social sciences to propose normative legal frameworks.

Advisory & Advocacy: He contributed to law reform via the Louisiana Tax Institute, the Independent Sector’s Ethics Committee, and amicus briefs in landmark Supreme Court cases like Americans for Prosperity v. Bonta. His policy testimony addresses IRS enforcement, political activity limits, and tax-exempt sector growth.

Public Engagement: A leading voice on tax issues, Hackney writes op-eds for major outlets and co-authors the Surly Subgroup blog. Forbes recognizes his Twitter account @EOTaxProf as a top tax policy resource.