The International Academy of Estate and Trust Law


Professor Harvey P. Dale

New York University School of Law
110 West Third Street, 2nd Floor
New York, NY 10012

Phone: (212) 998-6161
Fax: (212) 995-3149

In 1986, at the request of then New York University School of Law Dean Norman Redlich, Professor Harvey Dale, an expert in international tax law, began examining the viability of creating a program that studied the legal issues affecting nonprofit organizations.

Two years of thorough research later, Professor Dale determined that such a program was indeed viable and redirected his professional efforts to establish the Program on Philanthropy and the Law at the Law School. The Program is now known as the National Center on Philanthropy and the Law.

Today, the National Center on Philanthropy and the Law explores a broad range of legal issues affecting the nation`s nonprofit sector and serves as an academic forum for an integrated examination of the legal doctrines related to the activities of charitable organizations. The Center boasts a library with the most comprehensive collection of resources ever assembled on the subject of nonprofit law. Its annual publication of student articles written on critical issues affecting nonprofit organizations is well respected throughout the field.

After teaching international and corporate and tax law for almost two decades, Dale is now a recognized expert and leader in the field of nonprofit law, both in this country and abroad. He has advised groups in Australia, China, Mexico, Russia, the United Kingdom, and South Africa regarding legal issues affecting nonprofit organizations and the formulation of laws governing these organizations. He has also published several articles concerning, among other subjects, the rationales for tax exemption, international grantmaking, and issues surrounding unrelated business income tax.

In addition to his work as the Director of the National Center on Philanthropy and the Law, Professor Dale has served as an advisor and consultant for the Internal Revenue Service, the Exempt Organizations Tax Review, Independent Sector, and several other nonprofit organizations and government agencies. Professor Dale also manages several grant-making charities.



Member, Government Relations Committee, Independent Sector; Member, Board of Visitors of the School of Law, Duke University; Fellow, American College of Tax Counsel; Fellow, American Bar Foundation; Member, Practicing Law Institute Tax Advisory Board; Member, Exempt Organization Tax Review Advisory Board; Member, Advisory Board, Journal of Taxation of Exempt Organizations; Overseas Correspondent, The Charity Law & Practice Review; Member, Advisory Board, Tax Management International Journal; Member, The Association of the Bar of the City of New York Council on Taxation; Former Chair, Executive Committee, American Association of Law Schools, Tax Section, Section on Computers and Law.


Representative Publications

  • U.S. Law Affecting Foundations and Their Ownership of Businesses (The Work of Operating Foundations: Strategies ­ Instruments ­ Perspectives 57, Bertelsmann Foundation, ed., 1997)
  • Time for Change: Charity Investment and Modern Portfolio Theory (with Michael Gwinnell, 3 Char. L. & Prac. Rev. 89, 1995)
  • Foreign Charities (48 Tax Law 655, 1995)
  • Nonprofit Directors and Officers ­ Duties and Liabilities for Investment Decisions (22nd N.Y.U. Conf. Tax Plan 501C3 Org`s Ch. 4, 1994)
  • Tax-Exempt Organizations: Winds of Change (Norman A. Sugarman Memorial Lecture, Mandel Center for Nonprofit Organizations Case Western Reserve University, March 20, 1991
  • Standing to Challenge Another`s Tax Benefits: "Abortion Rights Mobilization" Revisited (Nonprofit Forum No. 3, February 14, 1991)
  • Public Policy Limits on Tax Benefits: "Bob Jones" Revisited (Tax Forum No. 459, April 2, 1990)
  • About the UBIT... (18th N.Y.U. Conf. Tax Plan 501C3 Org`s Ch. 9, 1994)
  • Lobbying and Political Activities of Tax-Exempt Organizations (Practicing Law Institute, 1989 Non-Profit Organizations Program, June 20, 1989)
  • Effectively Connected Income (42 Tax L. Rev. 689, 1987)
  • Tax Accounting for Foreign Persons (37 Tax L. Rev. 275, 1982)
  • Withholding Tax on Payments to Foreign Persons (36 Tax L. Rev. 49, 1980)
  • The Reformed Foreign Tax Credit: A Path Through the Maze (33 Tax L. Rev. 175, 1978)


Educational History

B.A. Cornell University, 1958

J.D. Harvard University, 1961

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