Professor Kertz teaches in the areas of taxation and the legal environment of business. Prior to joining the Goizueta Business School faculty, Connie was a law clerk for Justice G. Conley Ingram of the Georgia Supreme Court and was an associate tax attorney with the Atlanta and Washington law firm of Sutherland, Asbill, and Brennan. She is trained as a mediator and arbitrator and is on the panels of the NASD dispute resolution and local courts. Connie has received several teaching awards at Goizueta and has published over 25 papers on law and tax related subjects.
Professor Kertz's primary research interest is the study of the impact of federal tax policy on exempt organizations. She is particularly interested in executive compensation and in the tax and intellectual property problems that are created by university-industry financial ties. Her research interests include study of the impact of federal tax policy on mutual funds, small business and on the retention of small business interests as part of family financial planning.
Areas of Expertise (6)
Federal Tax Policy
University-Industry Financial Ties
Small Business Interests
Family Financial Planning
Emory University School of Law: PhD JD 1975
University of Chicago: BA, History 1969
Politics in the Pulpit: Political Campaign Intervention by Code Sec. 501 (c)(3) OrganizationsJournal of Tax Practice and Procedure
2007 Connie Kertz examines recent efforts by the IRS to make Code Sec. 501 (c)(3) organizations aware of their obligations not to participate in political campaigns. Organizations exempt under Code Sec. 501 (c)(3) are prohibited from participating in political campaigns...