Cassady V. "Cass" Brewer, is an associate professor of law with Georgia State University College of Law in Atlanta, Georgia. Brewer teaches Basic Federal Income Taxation, Nonprofit Organizations, Taxation of Business Organizations, Corporate Taxation, Partnership Taxation, and the Law of Social Enterprise. His research primarily focuses upon the legal and tax aspects of the intersection of tax-exempt, nonprofit organizations with for-profit enterprises and commercial activity. In particular, Brewer writes and speaks extensively on the legal and tax aspects of the emerging "hybrid" business forms such as the benefit corporation, the social purpose corporation, and the low-profit limited liability company. Brewer also speaks annually at tax institutes and conferences nationwide regarding recent developments in federal taxation.
Professor Brewer received his LL.M. (Taxation) from New York University, where he served as graduate editor of the Tax Law Review. Brewer is a graduate of the University of Arkansas School of Law, where he was editor-in-chief of the Arkansas Law Review. He received his undergraduate degree from Vanderbilt University.
Professor Brewer co-founded the Nonprofit Law Section of the State Bar of Georgia, and he is a past co-chair of the Section. Brewer also has served as Reporter for numerous subcommittees of the State Bar of Georgia charged with drafting and amending the Georgia Business Corporation Code, the Georgia Limited Liability Company Act, the Georgia Limited Liability Partnership Act, and the Georgia Nonprofit Corporation Code.
Professor Brewer previously was a partner in the Tax Group of Morris, Manning & Martin, LLP and remains Of Counsel with the firm.
LL.M. (Taxation), New York University
J.D., University of Arkansas
B.S., Vanderbilt University
Bloomberg Tax Management Portfolios
Tax Management Portfolio, Social Enterprise by Non-Profits and Hybrid Organizations, No. 489, analyzes the unique federal income tax and state law issues affecting the relationships between social entrepreneurship and tax-exempt organizations.