Bio
Professor Stephen Schwarz, a native of Summit, New Jersey, received his B.A. from Brown University and his J.D. from Columbia Law School. From 1969 to 1973, he was an attorney with the U.S. Department of Justice in Washington, D.C., where he litigated tax cases and observed (from afar) various impeachable offenses.
In 1974, after a year in private practice, Professor Schwarz joined the faculty of the University of San Francisco School of Law. He also has taught as a Visiting Professor in the graduate tax programs at the University of Florida College of Law and New York University School of Law, and at UCLA School of Law and Arizona State University College of Law. He joined the UC Law SF faculty in 1981, was Associate Academic Dean from 1983 to 1985, and became an Emeritus Professor in 2004.
Professor Schwarz is the coauthor of several law school casebooks, including Fundamentals of Corporate Taxation and Fundamentals of Partnership Taxation (with Lathrope), and Nonprofit Organizations (with Fishman and Mayer).
Professor Schwarz lives in Marin County and maintains vacation homes at Stanford’s Roscoe Maples Pavilion, The Oakland Coliseum, and Hohokam Stadium in Mesa, Arizona. His hobbies do not include hiking, golf, cats, fly fishing, or public choice theory, or repeal of the federal estate tax.
Scholarship
Books
Fundamentals of Business Enterprise Taxation (Foundation Press 7th ed. 2019) (with Daniel J. Lathrope & Brant J. Hellwig).
Fundamentals of Corporate Taxation (Foundation Press 10th ed. 2019) (with Daniel J. Lathrop).
Partnership Taxation (Black Letter Series, Thomson/West 2018) (with Daniel J. Lathrope & Brant J. Hellwig).
Fundamentals of Business Enterprise Taxation (Foundation Press 6th ed. 2017) (with Daniel J. Lathrope & Brant J. Hellwig).
Corporate Taxation (Black Letter Series, Thomson/West 2016) (with Daniel J. Lathrope).
Fundamentals of Corporate Taxation (Foundation Press 9th ed. 2016) (with Daniel J. Lathrop).
Nonprofit Organizations: Cases and Materials (Foundation Press 5th ed. 2015) (with James J Fishman & Lloyd Hitoshi Mayer).
Taxation of Nonprofit Organizations: Cases and Materials (Foundation Press 4th ed. 2015).
Fundamentals of Business Enterprise Taxation (Foundation Press 5th ed. 2012) (with Daniel J. Lathrope).
Fundamentals of Corporate Taxation (Foundation Press 8th ed. 2012) (with Daniel J. Lathrope).
Fundamentals of Partnership Taxation (Foundation Press 9th ed. 2012) (with Daniel J. Lathrope).
Nonprofit Organizations: Cases and Materials (Foundation Press 4th ed. 2010) (with James J. Fishman) (with Teacher’s Manual).
Nonprofit Organizations: Statutes, Regulations and Forms (Foundation Press 4th ed. 2010) (with James J. Fishman).
Taxation of Nonprofit Organizations (Foundation Press 3d ed. 2010) (with James J. Fishman) (with Teacher’s Manual).
Corporate and Partnership Taxation (Black Letter Series, Thomson/West 6th ed. 2008) (with Daniel J. Lathrope).
Fundamentals of Business Enterprise Taxation (Foundation Press 4th ed. 2008) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Corporate Taxation (Foundation Press 7th ed. 2008) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Partnership Taxation (Foundation Press 8th ed. 2008) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Nonprofit Organizations: Cases and Materials (Foundation Press 3d ed. 2006 & Supps. 2007-2009) (with James J. Fishman) (with Teacher’s Manual).
Nonprofit Organizations: Statutes, Regulations and Forms (Foundation Press 3d ed. 2006) (with James J. Fishman).
Taxation of Nonprofit Organizations: Cases and Materials (Foundation Press 2d ed. 2006 & Supps. 2007-2009) (with James J. Fishman) (with Teacher’s Manual).
Corporate and Partnership Taxation (Black Letter Series, Thomson/West 5th ed. 2005) (with Daniel J. Lathrope).
Fundamentals of Business Enterprise Taxation (Foundation Press 3d ed. 2005) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Corporate Taxation (Foundation Press 6th ed. 2005) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Partnership Taxation (Foundation Press 7th ed. 2005) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Federal Income Taxation (Foundation Press 13th ed. 2004) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens).
Corporate and Partnership Taxation (Black Letter Series, West 4th ed. 2003) (with Daniel J. Lathrope).
Taxation of Nonprofit Organizations: Cases and Materials (Foundation Press 2003) (with James J. Fishman) (with Teacher’s Manual).
Fundamentals of Business Enterprise Taxation (Foundation Press 2d ed. 2002) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Corporate Taxation (Foundation Press 5th ed. 2002) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Federal Income Taxation (Foundation Press 12th ed. 2002) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens).
Fundamentals of Partnership Taxation (Foundation Press 6th ed. 2002) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Federal Income Taxation (Foundation Press 11th ed. 2000) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens).
Nonprofit Organizations: Cases and Materials (Foundation Press 2d ed. 2000 & Supp. 2002) (with James J. Fishman) (with Teacher’s Manual).
Nonprofit Organizations: Statutes, Regulations and Forms (Foundation Press 2d ed. 2000) (with James J. Fishman).
Handbook for Attorneys, Accountants, and Financial Advisors (Jewish Community Endowment Fund 3d ed. 1999) (editor).
Fundamentals of Partnership Taxation (Foundation Press 5th ed. 1998 & Supp. 2000) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Corporate and Partnership Taxation (Black Letter Series, Thomson/West 3d ed. 1997) (with Daniel J. Lathrope).
Fundamentals of Business Enterprise Taxation (Foundation Press 1997 & Supps. 1998–2000) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Corporate Taxation (Foundation Press 4th ed. 1997 & Supps. 1998–2000) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Nonprofit Organizations: Cases and Materials (Foundation Press 1995 & Supps. 1997–1998) (with James J. Fishman) (with Teacher’s Manual).
Nonprofit Organizations: Statutes, Regulations and Forms (Foundation Press 1995) (with James J. Fishman).
Corporate and Partnership Taxation (Black Letter Series, West 2d ed. 1994) (with Daniel J. Lathrope).
Fundamentals of Partnership Taxation (Foundation Press 4th ed. 1994 & Supps. 1996–1997) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Handbook for Attorneys, Accountants, and Financial Advisors (Jewish Community Endowment Fund 2d ed. 1993) (editor).
Fundamentals of Partnership Taxation (Foundation Press 3d ed. 1992 & Supp. 1993) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Corporate and Partnership Taxation (Black Letter Series, West 1991) (with Daniel J. Lathrope).
Fundamentals of Corporate Taxation (Foundation Press 3d ed. 1991 & Supps. 1993–1996) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Partnership Taxation (Foundation Press 2d ed. 1988) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Corporate Taxation (Foundation Press 1987) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Corporate Taxation (Foundation Press 2d ed. 1987 & Supp. 1989) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Handbook for Attorneys, Accountants, and Financial Advisors (Jewish Community Endowment Fund 1987) (editor).
Fundamentals of Partnership Taxation (Foundation Press 1985) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Basic Tax Planning for Tax–Exempt Organizations (Colorado Continuing Education of the Bar 1983) (with William T. Hutton) (program materials).
Exempt Organizations: Tax Strategies and Legal Problems (Practicing Law Institute 1982) (with William T. Hutton).
Journal Articles
Grantmaking Advice for Mega-Donors: A Second Opinion, 21 N.Y.U. J. Legis. & Pub. Pol’y 583 (2018). FULLTEXT
Important Developments in Exempt Organizations, 47 Tax Law. 1173 (1994) (with Laura B. Chisolm et al.). FULLTEXT
Important Developments in Exempt Organizations, 46 Tax Law. 1091 (1993) (with Miriam Galston et al.). FULLTEXT
Important Developments in Exempt Organizations, 43 Tax Law. 1201 (1990) (with Miriam Galston et al.). FULLTEXT
Recent Developments in Tax-Exempt Organizations, 19 U.S.F. L. Rev. 299 (1985). FULLTEXT
Recent Developments in Tax-Exempt Organizations, 18 U.S.F. L. Rev. 649 (1984) (with William T. Hutton). FULLTEXT
Limiting Religious Tax Exemptions: When Should the Church Render Unto Caesar?, 29 U. Fla. L. Rev. 50 (1976). FULLTEXT
Chapters In Books
Lobbying and Campaigns: Limitations on the Political Activities of Tax–Exempt Organizations, in Legal Guide for Child Care Resource and Referral Agencies ___ (Child Care Law Center 1991).
Lobbying: The Political Limitations on Charitable Organizations, in Child Care Law Center Legal Handbook ___ (Child Care Law Center 1987).
Other Publications
The Architecture of Charities’ Commercial Activities – Structural Reactions: Basic Structures, Nat’l Ctr. on Philanthropy & the Law (2008). URL
Federal Income Taxation of Investments by Nonprofit Organizations: Beyond a Primer, Nat’l Ctr. on Philanthropy & the Law (2000). URL
Education
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Columbia Law School
J.D., Law 1973 -
Brown University
B.A., American Civilization
