Article on Is Federalization of Charity Law All Bad

Melanie B. Leslie (Professor of Law, Benjamin N. Cardozo School of Law) recently published an article entitled, Is Federalization of Charity Law All Bad? What States Can Learn from the Internal Revenue Code, 67 Vand. L. Rev. 1621 (2014), Commentary on Mark L. Ascher, Federalization of the Law of Charity, 67 Vand. L. Rev. 1581 (2014). Provided below is an excerpt from the introduction of the article:

Professor Ascher makes a compelling case that federal law, and especially the Internal Revenue Code (the “Code”), has eclipsed state law as the predominate regulating force of the charitable sector. Professor Ascher views this trend with trepidation–he criticizes the Code for imposing a “frightening and bewildering array of often draconian penalties” and for its failure to track preexisting state-law concepts.

I agree that the combination of state and federal law creates an impenetrable maze that charitable fiduciaries find overly difficult to negotiate. Yet I am reluctant to finger the Code as the primary culprit.