Johnny Rex Buckles (Houston) has published Fiduciary Assumptions Underlying the Federal Excise Taxation of Compensation Paid by Charities, 45 Real Prop. Tr. & Est. L.J. 53 (2010). Here is the abstract:
This Article provides an overview and criticism of the increased regulation of nonprofit fiduciaries through a federal excise tax regime. By inspecting the assumptions underlying this scheme, the Author presents the inconsistencies at the current system’s heart and presents a more congruous alternative approach.
