Bio
Professor Stephen Schwarz, a native of Summit, New Jersey, received his B.A. from Brown ¾«¶«Ó°Òµ 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 ¾«¶«Ó°Òµ of San Francisco School of Law. He also has taught as a Visiting Professor in the graduate tax programs at the ¾«¶«Ó°Òµ of Florida College of Law and New York ¾«¶«Ó°Òµ School of Law, and at UCLA School of Law and Arizona State ¾«¶«Ó°Òµ 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
Ìý(Foundation Press 7th ed. 2019) (with Daniel J. Lathrope & Brant J. Hellwig).
Fundamentals of Corporate TaxationÌý(Foundation Press 10th ed. 2019) (with Daniel J. Lathrop).
Ìý(Black Letter Series, Thomson/West 2018) (with Daniel J. Lathrope & Brant J. Hellwig).
Ìý(Foundation Press 6th ed. 2017) (with Daniel J. Lathrope & Brant J. Hellwig).
Ìý(Black Letter Series, Thomson/West 2016) (with Daniel J. Lathrope).
Fundamentals of Corporate TaxationÌý(Foundation Press 9th ed. 2016) (with Daniel J. Lathrop).
Ìý(Foundation Press 5th ed. 2015) (with James J Fishman & Lloyd Hitoshi Mayer).
Taxation of Nonprofit Organizations: Cases and MaterialsÌý(Foundation Press 4th ed. 2015).
Fundamentals of Business Enterprise TaxationÌý(Foundation Press 5th ed. 2012) (with Daniel J. Lathrope).
Ìý(Foundation Press 8th ed. 2012) (with Daniel J. Lathrope).
Fundamentals of Partnership TaxationÌý(Foundation Press 9th ed. 2012) (with Daniel J. Lathrope).
Nonprofit Organizations: Cases and MaterialsÌý(Foundation Press 4th ed. 2010) (with James J. Fishman) (with Teacher’s Manual).
Nonprofit Organizations: Statutes, Regulations and FormsÌý(Foundation Press 4th ed. 2010) (with James J. Fishman).
Taxation of Nonprofit OrganizationsÌý(Foundation Press 3d ed. 2010) (with James J. Fishman) (with Teacher’s Manual).
Ìý(Black Letter Series, Thomson/West 6th ed. 2008) (with Daniel J. Lathrope).
Ìý(Foundation Press 4th ed. 2008) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 7th ed. 2008) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 8th ed. 2008) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 3d ed. 2006 & Supps. 2007-2009) (with James J. Fishman) (with Teacher’s Manual).
Ìý(Foundation Press 3d ed. 2006) (with James J. Fishman).
Ìý(Foundation Press 2d ed. 2006 & Supps. 2007-2009) (with James J. Fishman) (with Teacher’s Manual).
Ìý(Black Letter Series, Thomson/West 5th ed. 2005) (with Daniel J. Lathrope).
Ìý(Foundation Press 3d ed. 2005) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 6th ed. 2005) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Partnership TaxationÌý(Foundation Press 7th ed. 2005) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Federal Income TaxationÌý(Foundation Press 13th ed. 2004) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens).
Ìý(Black Letter Series, West 4th ed. 2003) (with Daniel J. Lathrope).
Taxation of Nonprofit Organizations: Cases and MaterialsÌý(Foundation Press 2003) (with James J. Fishman) (with Teacher’s Manual).
Ìý(Foundation Press 2d ed. 2002) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 5th ed. 2002) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Federal Income TaxationÌý(Foundation Press 12th ed. 2002) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens).
Ìý(Foundation Press 6th ed. 2002) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Federal Income TaxationÌý(Foundation Press 11th ed. 2000) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens).
Nonprofit Organizations: Cases and MaterialsÌý(Foundation Press 2d ed. 2000 & Supp. 2002) (with James J. Fishman) (with Teacher’s Manual).
Ìý(Foundation Press 2d ed. 2000) (with James J. Fishman).
Handbook for Attorneys, Accountants, and Financial AdvisorsÌý(Jewish ¾«¶«Ó°Òµ Endowment Fund 3d ed. 1999) (editor).
Ìý(Foundation Press 5th ed. 1998 & Supp. 2000) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Black Letter Series, Thomson/West 3d ed. 1997) (with Daniel J. Lathrope).
Ìý(Foundation Press 1997 & Supps. 1998–2000) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 4th ed. 1997 & Supps. 1998–2000) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Nonprofit Organizations: Cases and MaterialsÌý(Foundation Press 1995 & Supps. 1997–1998) (with James J. Fishman) (with Teacher’s Manual).
Ìý(Foundation Press 1995) (with James J. Fishman).
Ìý(Black Letter Series, West 2d ed. 1994) (with Daniel J. Lathrope).
Fundamentals of Partnership TaxationÌý(Foundation Press 4th ed. 1994 & Supps. 1996–1997) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Handbook for Attorneys, Accountants, and Financial AdvisorsÌý(Jewish ¾«¶«Ó°Òµ Endowment Fund 2d ed. 1993) (editor).
Fundamentals of Partnership TaxationÌý(Foundation Press 3d ed. 1992 & Supp. 1993) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Corporate and Partnership TaxationÌý(Black Letter Series, West 1991) (with Daniel J. Lathrope).
Ìý(Foundation Press 3d ed. 1991 & Supps. 1993–1996) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 2d ed. 1988) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Ìý(Foundation Press 1987) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Fundamentals of Corporate TaxationÌý(Foundation Press 2d ed. 1987 & Supp. 1989) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Handbook for Attorneys, Accountants, and Financial AdvisorsÌý(Jewish ¾«¶«Ó°Òµ Endowment Fund 1987) (editor).
Ìý(Foundation Press 1985) (with Stephen A. Lind, Daniel J. Lathrope, & Joshua D. Rosenberg).
Basic Tax Planning for Tax–Exempt OrganizationsÌý(Colorado Continuing Education of the Bar 1983) (with William T. Hutton) (program materials).
Exempt Organizations: Tax Strategies and Legal ProblemsÌý(Practicing Law Institute 1982) (with William T. Hutton).
Journal Articles
Grantmaking Advice for Mega-Donors: A Second Opinion, 21ÌýN.Y.U. J. Legis. & Pub. Pol’yÌý583 (2018).Ìý
Important Developments in Exempt Organizations, 47ÌýTax Law.Ìý1173 (1994) (with Laura B. Chisolm et al.).Ìý
Important Developments in Exempt Organizations, 46ÌýTax Law.Ìý1091 (1993) (with Miriam Galston et al.).Ìý
Important Developments in Exempt Organizations, 43ÌýTax Law.Ìý1201 (1990) (with Miriam Galston et al.).Ìý
Recent Developments in Tax-Exempt Organizations, 19ÌýU.S.F. L. Rev.Ìý299 (1985).Ìý
Recent Developments in Tax-Exempt Organizations, 18ÌýU.S.F. L. Rev.Ìý649 (1984) (with William T. Hutton).Ìý
Limiting Religious Tax Exemptions: When Should the Church Render Unto Caesar?, 29ÌýU. Fla. L. Rev.Ìý50 (1976).Ìý
Chapters In Books
Lobbying and Campaigns: Limitations on the Political Activities of Tax–Exempt Organizations, inÌýLegal Guide for Child Care Resource and Referral AgenciesÌý___ (Child Care Law Center 1991).
Lobbying: The Political Limitations on Charitable Organizations, inÌýChild Care Law Center Legal HandbookÌý___ (Child Care Law Center 1987).
Other Publications
The Architecture of Charities’ Commercial Activities – Structural Reactions: Basic Structures,ÌýNat’l Ctr. on Philanthropy & the LawÌý(2008).Ìý
Federal Income Taxation of Investments by Nonprofit Organizations: Beyond a Primer,ÌýNat’l Ctr. on Philanthropy & the LawÌý(2000).Ìý
Education
-
Columbia Law School
J.D., Law 1973 -
Brown ¾«¶«Ó°Òµ
B.A., American Civilization
