Cassady V. "Cass" Brewer
Professor of Law Emeritus- Education
LL.M. (Taxation), New York University
J.D., University of Arkansas
B.S., Vanderbilt University
- Specializations
Business Organizations
Clinical & Experiential Education
Taxation
- Biography
Cassady V. “Cass” Brewer (he/him/his), professor of law emeritus, taught Basic Federal Income Taxation, Nonprofit Organizations, Taxation of Business Organizations, Partnership Taxation, and the Law of Social Enterprise. Brewer's research primarily focused on the legal and tax aspects of the intersection of tax-exempt, nonprofit organizations with for-profit enterprises and commercial activity. He speaks regularly on federal income tax topics as well as the legal and tax aspects of emerging “hybrid” business forms such as the benefit corporation and the low-profit limited liability company.
Brewer received his LL.M. (Taxation) from New York University, where he served as graduate editor of the Tax Law Review. He 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.
He 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 participated in drafting and amending the Georgia Limited Liability Company and Limited Liability Partnership Acts. Brewer currently serves as the Reporter for the Legislative Proposals Committee of the Nonprofit Law Section of the State Bar of Georgia.
Brewer is a Fellow of the American College of Tax Counsel and previously was a partner and practice leader in the Tax Group of Morris, Manning & Martin, LLP, in Atlanta, Georgia.
- Publications
Books
The Social Enterprise Zoo : A Guide for Perplexed Scholars, Entrepreneurs, Philanthropists, Leaders, Investors, and Policymakers (Dennis R. Young, Elizabeth A.M. Searing, & Cassady V. Brewer eds., 2016).
Book Chapters
Cassady V. Brewer, Using a Taxable Nonprofit Corporation for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law 275 (Benjamin Means & Joseph W. Yockey, eds. 2019).
Cassady V. Brewer, The Ongoing Evolution in Social Enterprise Legal Forms, in The Social Enterprise Zoo 33 (Dennis R. Young, Elizabeth A.M. Searing, & Cassady V. Brewer, eds. 2016).
Dennis R. Young & Cassady V. Brewer, Introduction, in The Social Enterprise Zoo : A Guide for Perplexed Scholars, Entrepreneurs, Philanthropists, Leaders, Investors, and Policymakers 3 (Dennis R. Young, Elizabeth A.M. Searing, & Cassady V. Brewer eds., 2016).
Cassady W. Brewer, Nonprofit and Charitable Uses of LLCs, in Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations 227 (2015).
Cassady V. Brewer, Eliminate Stingy Benevolence, in Dan Pallotta, Charity Case: How the Nonprofit Community Can Stand Up for Itself and Really Change the World (2012).
Articles
Bruce A. McGovern & Cassady V. Brewer, Recent Developments in Federal Income Taxation: The Year 2022, 76 Tax Law. 645 (2023).
Bruce A. McGovern, et al., Recent Developments in Federal Income Taxation: The Year 2021, 75 Tax Law. 681 (2022).
Bruce A. McGovern, Cassady V. Brewer & James M. Delaney, Recent Developments in Federal Income Taxation: The Year 2020, 74 Tax Law. 691 (2021)
Bruce A. McGovern, Cassady V. "Cass" Brewer, & James M. Delaney, Recent Developments in Federal Income Taxation: The Year 2019, 73 Tax Law. 501 (2020).
Bruce A. McGovern & Cassady V. ("Cass") Brewer, Recent Developments in Federal Income Taxation: The Year 2018, 72 Tax Law. (2019).
Bruce A. McGovern & Cassady V. ("Cass") Brewer, Recent Developments in Federal Income Taxation: The Year 2017, 71 Tax Law. 725 (2018).
Cassady V. (Cass) Brewer, Lisa A. Runquist, & Elizabeth Carrott Minnigh, Nonprofit LLCs, Bus. L. Today, Mar. 2017, at 1.
Cassady V. Brewer, Due Regard for Disregarded Entities, 57 BNA Tax Management Memorandum 167 (April 18,2016).
Paul S. Lee, Cassady V. Brewer, & Ellen K. Harrison, Venn Diagrams: Meet Me At the Intersection of Estate and Income Tax, in Proceedings of the 48th Annual Heckerling Institute on Estate Planning (2014).
Cassady V. ("Cass") Brewer, Seven Ways to Strengthen and Improve the L3C, 25 Regent U. L. Rev. 329 (2013).
Cassady V. Brewer, Marc A. Azar, & Katherine D. Morris, Applying ASC 740-10 to Reporting by Tax-Exempt Organizations - Part 2, Tax'n Exempts, Mar./Apr. 2012, at 22.
Cassady V. ("Cass") Brewer, A Novel Approach to Using LLCs for Quasi-Charitable Endeavors (A/K/A "Social Enterprise"), 38 Wm. Mitchell L. Rev. 678 (2012) (reprinted in Law & Entrepreneurship (Robert E. Litan & Anthony J. Luppino, eds. 2013)).
Cassady V. Brewer, Marc A. Azar, & Katherine D. Morris, Applying ASC 740-10 to Reporting by Tax-Exempt Organizations - Part 1, Tax'n Exempts, Nov./Dec. 2011, at 30.
Cassady V. Brewer & Michael J. Rhim, Using the "L3C" for Program-Related Investments, Tax'n Exempts, Nov./Dec. 2009, at 11.
Michael A. Lehmann & Cassady V. Brewer, New Markets Tax Credits Stimulate Community Development, Tax'n Exempts, Sept./Oct. 2008, at 37.
Cassady V. Brewer, Do Pending Treasury Studies Affect Your Organization?, Tax'n Exempts, May/June 2008, at 18.
Cassady V. Brewer & George E. Hibbs, The Brownfield Exemption Under the Unrelated Business Income Tax, J. Multistate Tax'n & Incentives, Aug. 2007, at 24.
Cassady V. Brewer & Sean J. Reynolds, Business and Tax Planning with Controlled Organizations, Tax'n Exempts, July/Aug. 2007, at 3.
Cassady V. Brewer & George E. Hibbs, The Brownfield Exemption from the Unrelated Business Tax, Tax'n Exempts, Nov./Dec. 2006, at 109.
Cassady V. Brewer, Note, Illuminating a Gray Area: Prejudgment Attachment in Arkansas After Springdale Farms, Inc. v. McIlroy Bank & Trust, 38 Ark. L. Rev. 881 (1985).
Popular Press
Cass Brewer & Amita Sanghvi, Health Care Reform Supplements Community Benefit Standard for Tax-Exempt Hospitals, Atl. Hosp. News, May 2010, at 3.
Other
Cassady Brewer, Social Enterprise by Non-Profits and Hybrid Organizations (Portfolio 489), BNA Bloomberg T.M.
#489 (2nd ed. 2019) (with Elizabeth Minnigh and Robert Wexler).
Cassady W. Brewer, Social Enterprise by Non-Profits and Hybrid Organizations, BNA Bloomberg (2014) (with Elizabeth Minnigh and Robert Wexler)
Cass Brewer, Contributor, SocEntLaw (2012-), available at http://socentlaw.com.