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Chodorow speaks at USD


October 27, 2010

Professor Adam Chodorow of the Sandra Day O'Connor College of Law recently presented “Staying Well While Doing Good: A Proposal to Merge Healthcare and Charitable Giving Tax Incentives” at the University of San Diego. Chodorow presented on Sept. 30 at a USD Faculty Workshop and at the university’s Tax Speakers Series.

“This article considers two unrelated tax provisions – the charitable deduction and the exclusion from income of amounts contributed to Flexible Spending Accounts (FSAs),” states Chodorow. “Significant debate exists regarding the proper characterization of these provisions – either as necessary to the proper definition of income or a tax incentive. However, regardless of the position taken, virtually all agree they are underperforming. Prior attempts to fix these provisions separately have failed. This qrticle proposes increasing the efficacy of both by combining them and allowing taxpayers to donate unused amounts left in their FSAs at the end of the year to charity.”

Chodorow’s research and teaching interests lie in tax, administrative and regulatory law. He teaches a variety of tax courses, as well as Law and the Regulatory State. His research focuses on religious taxation and a variety of contemporary tax issues, such as the taxability of virtual income.