Here are two recently published student notes on tax exemption that have come to my attention:
- Kanome Jones (J.D. 2024, UC-Irvine), Note, Rehabilitating the Nonprofit Arts Sector: Healthy Board Governance as a Condition to Federal Tax Exemption, 15 UC Irvine L. Rev. 1097 (2025).
- Van Tran (J.D. 2026, Texas), Note, The State of Charity Care in the United States: Holding Nonprofit Hospitals Accountable for Their Tax Exemptions, 104 Tex. L. Rev. 871 (2026).



