hero image
Manoj Viswanathan - UC Hastings College of the Law. San Francisco, CA, US

Manoj Viswanathan Manoj Viswanathan

Associate Professor of Law | UC Hastings College of the Law

San Francisco, CA, UNITED STATES

Contacts: viswanathanm@uchastings.edu / 415-565-4694 / Office 314-200

Biography

Prof. Viswanathan teaches doctrinal tax courses and co-teaches the UC Hastings Business Tax Practicum for Social Enterprises. His research focuses on tax policy, economic development, and the regulation of tax-exempt organizations.

Prior to his arrival at UC Hastings, Viswanathan was a clinical teaching fellow and lecturer at Yale Law School, where he co-taught the Community and Economic Development clinic, and worked as a tax associate with Skadden, Arps, Slate, Meagher, & Flom LLP's New York City office.

He received his LLM and J.D. from New York University School of Law, and undergraduate and graduate degrees from the Massachusetts Institute of Technology.

Areas of Expertise (4)

Tax Policy Economic Development The Regulation of Tax Exempt Organizations Community Development

Accomplishments (3)

Judge Rose L. & Herbert Rubin Law Prize (professional)

Awarded for most outstanding note for the NYU Law Review in international, commercial, or public law

1st place, Federal Bar Association Section of Taxation Writing Competition (professional)

2007

1st place, Tannenwald Competition for Excellence in Tax Scholarship (professional)

2006

Education (5)

New York University School of Law: LL.M., Law

New York University School of Law: J.D., Law

The Massachusetts Institute of Technology: S.M., Chemical Engineering

The Massachusetts Institute of Technology: S.B., Chemical Engineering

The Massachusetts Institute of Technology: S.B., Physics

Affiliations (2)

  • New York Bar
  • United States Tax Court

Media Appearances (7)

Manoj Viswanathan to Join UC Hastings Faculty

UC Hastings College of the Law  online

2015-11-18

UC Hastings is pleased to announce that Manoj Viswanathan is joining the faculty as an Associate Professor of Law...

view more

How We Tax (letter to the editor)

The New Yorker  print

2016-04-25

Alec MacGillis, in his article on the billionaire philanthropist David Rubenstein, shows how the carried-interest loophole in tax law has allowed Rubenstein and others to accumulate vast amounts of wealth (“The Billionaires’ Loophole,” March 14th)...

view more

Commentary on California Propositions 55 and 56

UC Hastings  online

2016-09-13

Commentary on California Propositions 55 and 56.

view more

California Can Preserve State and Local Tax Deduction, Even If Congress Ends It

Sacramento Bee  online

2017-12-08

If Republicans’ tax overhaul passes next week, California taxpayers are likely to lose many of the state and local deductions that saved them more than $100 billion on their taxes in 2015. But legislative staffers and tax law experts are already gaming out ways to adjust the state’s tax code to offset the loss of those deductions and counter other changes to federal taxes...

view more

New Study Uncovers Secrets In Pending Tax Bill

Forbes  online

2017-12-11

Whether you love or hate the tax bill soon to receive President Trump’s signature, knowing about its hidden problems and opportunities could play a major role in determining everything from your own personal finances to the outcome of the 2018 elections...

view more

Let The Games Begin: Tax Plan Opens New Opportunities for Taxpayers and State Legislators to Save Key Deductions

Los Angeles Time  print

2017-12-14

You may never have considered your state government or local school district to be a charity needing your donation, but you might want to start thinking that way if the Republicans follow through on their plans to demolish the traditional federal deduction for state and local taxes...

view more

Our Local Legislators Can Preserve the State and Local Tax Deduction

Daily Post  online

2017-12-18

Our mid-Peninsula state legislators should step up and repair some of the damage that will be done by the Republican tax bill Congress intends to send to President Trump...

view more

Selected Articles (10)

The Hidden Costs of Cliff Effects in the Internal Revenue Code University of Pennsylvania Law Review

2016-05-04

Cliff effects in the Internal Revenue Code trigger a sudden increase of federal tax liability when some attribute of a taxpayer—most commonly income—exceeds a particular threshold value. As a result, two taxpayers in nearly identical economic situations can face considerably different tax liabilities depending on which side of the triggering criterion they fall. The magnitude of the equity and efficiency costs associated with cliff effects is significant: cliff effects are attached to tax provisions amounting to hundreds of billions of dollars, the majority of which are targeted at low- and moderate-income taxpayers...

view more

Form 1023-EZ and the Streamlined Process for the Federal Income Tax Exemption: Is the IRS Slashing Red Tape or Opening Pandora's Box? University of Pennsylvania Law Review Online

2014-09-30

On July 1, 2014, the Internal Revenue Service (IRS) released Form 1023-EZ, a streamlined version of the application required of all organizations seeking federal tax-exempt status under section 501(c) of the Internal Revenue Code. By stripping away familiar elements like the narrative of specific activities, financial projections, and provision of organizing documents, Form 1023-EZ requires dramatically less time to complete and represents a radical change to a decades-old process...

view more

Sunset provisions in the tax code: A critical evaluation and prescriptions for the future New York University Law Review

2007-01-01

In this Note, the author argues that sunset provisions associated with tax legislation are, in their current form, the product of political maneuvering designed to bypass budgetary constraints and are exploited as a means of enacting what is, in reality, permanent legislation...

view more

From Business Tax Theory to Practice Clinical Law Review

(with Alina Ball)

2017-07-01

The past decade has seen a dramatic increase in the number of business law clinics in legal academia. This increase in clinical transactional courses has not, however, resulted in a congruent rise in transactional tax clinical offerings. Although tax issues, including federal, state, and local tax matters, are an integral consideration in nearly every business transaction, most business law clinics explicitly exclude tax representation from their client services...

view more

How SALT Deduction Repeal Promotes State Capture of Federal Charitable Contributions The Surly Subgroup

2017-11-09

The current version of the GOP tax bill dramatically limits the deductibility of state and local taxes. For individuals, the deduction for state and local income taxes is eliminated entirely and the deduction for state and local property taxes is limited to the first $10,000. [fn.1] Though much has been said about the proposal, there has been little discussion about how eliminating the state and local tax deduction dramatically incentivizes (1) states to solicit charitable contributions in exchange for state tax credits and (2) taxpayers to make these charitable contributions.

view more

Tax Compliance in a Decentralizing Economy Georgia State law Review

2018-04-01

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services...

view more

Tax Compliance and the Sharing Economy (book chapter) Cambridge University Press

2018-12-01

(forthcoming 2018)

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the 2017 Tax Legislation Minnesota Law Review

(with David Kamin, David Gamage, Ari Glogower, Rebecca Kysar, Darien Shanske, Reuven Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, and Daniel Shaviro)

2018-12-01

(forthcoming 2018)

State Responses to Federal Tax Reform: State Charitable Tax Credits Special Report, Tax Notes

(with Joseph Bankman, David Gamage, Jacob Goldin, Daniel Hemel, Darien Shanske, Kirk J. Stark, and Dennis J. Ventry, Jr.)

2018-05-07

Several states are considering new tax credits that would reduce tax liability based on donations made by a taxpayer in support of various state programs. In general, taxpayer contributions to qualifying organizations — including public charities and private foundations, as well as federal, state, local, and tribal governments — are eligible for the federal charitable contribution deduction under section 170. In our previous article, we explained how current law supports
the view that qualifying charitable contributions are deductible under section 170, even when the donor derives some federal or state tax benefit by making the donation. We referred to this treatment as the “full deduction rule.”...

State Responses to Federal Tax Reform: State Charitable Tax Credits Tax Notes

(with Joseph Bankman, David Gamage, Jacob Goldin, Daniel Hemel, Darien Shanske, Kirk J. Stark, and Dennis J. Ventry, Jr.).

2018-04-30

Many states provide tax incentives for charitable giving, typically to encourage private donations to targeted activities, such as natural resource preservation, private school tuition scholarships, college financial aid, shelters for victims of domestic violence, and various other state-supported programs. Under these programs, taxpayers receive state income tax credits for donations to governments, government-created funds, and nonprofits....

Contact