Jack Cummings is counsel in Alston & Bird’s Federal Tax Group in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson); The Supreme Court’s Federal Tax Jurisprudence, published by the American Bar Association in 2010, second edition in 2016; and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2013. In addition, he regularly authors a column in Tax Notes (“What Were They Thinking?”). During 2018 and 2019, Jack published 12 in-depth articles in Tax Notes explaining all the major international provisions of the Tax Cuts and Jobs Act of 2017. He is currently revising the Tax Management Portfolio on Lobbying and Political Expenditures. Jack is a graduate of Duke University, summa cum laude, Yale Law School, and the Graduate Tax Program of NYU Law School. He has also successfully argued a state tax case in the U.S. Supreme Court, Fulton Corp. v. Faulkner, 516 U.S. 325 (1996). In 2019, The Best Lawyers in America recognized Jack as the “Lawyer of the Year” in Litigation and Controversy – Tax, in addition to being annually recognized in Tax Law.
Jasper L. Cummings, Jr., A.B., Duke University (1968); J.D., Yale Law School (1971); LL.M. (in Taxation), New York University School of Law (1987); Author, 453 T.M., Tax-Exempt Organizations — Lobbying and Political Expenditures, The Supreme Court's Federal Tax Jurisprudence (1st and 2nd eds.), The Supreme Court, Federal Taxation and the Constitution (2013), What Were They Thinking column, Tax Notes.
Tax Management Portfolios™
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Tax-Exempt Organizations — Lobbying and Political Expenditures (Portfolio 453)
This Portfolio analyzes the federal tax treatment of expenditures made to influence legislation and political campaigns, as well as the taxation of political candidates, political organizations, and public office holders.