USD Professor Miranda Perry Fleischer Quoted in The NonProfit Times About the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

Professor Miranda Fleischer Quoted in The NonProfit Times About the CARES Act

Professor Miranda Perry Fleischer

SAN DIEGO (April 16, 2020) – University of San Diego (USD) School of Law Professor Miranda Perry Fleischer was recently quoted in The NonProfit Times about the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), which provides health care response and emergency assistance for families and businesses affected by the COVID-19 pandemic. The $2.2 trillion package is designed to provide economic relief during the crisis, which includes the creation of a universal charitable deduction of up to $300.

Professor Fleischer was quoted about the symbolic nature of this change which rewards nonitemizers for their generosity. Deductions of up to $300 in total charitable contributions in 2020 will now be above-the-line, which she believes encourages nonitemized taxpayers to give more since they don’t have to meet the standardized deduction of $24,000 mandated by the 2017 Tax Cuts and Jobs Act (TCJA).

The CARES Act will also provide one-time payments of up to $1,200 to individuals, in addition to expanding unemployment insurance, and providing millions of aid to corporations and nonprofits.

Read more about Professor Fleischer’s comments and the CARES Act here

About Miranda Perry Fleischer

Professor Miranda Perry Fleischer teaches and writes in the areas of individual taxation, wealth taxes, and non-profit law. Fleischer was recently named the 2020-2021 University Professor, and also won the University of San Diego Law School’s 2014-15 Thorsnes Prize for Excellence in Teaching (determined by student vote). Before entering academia, Fleischer practiced as an estate planner at Shaw Pittman LLP and as a litigator at the Institute for Justice, a Washington, D.C.-based public interest group, which piqued her interest in charitable giving.  

About the University of San Diego School of Law

Each year, USD educates approximately 800 Juris Doctor and graduate law students from throughout the United States and around the world.  The law school is best known for its offerings in the areas of business and corporate law, constitutional law, intellectual property, international and comparative law, public interest law and taxation.

USD School of Law is one of the 84 law schools elected to the Order of the Coif, a national honor society for law school graduates.  The law school’s faculty is a strong group of outstanding scholars and teachers with national and international reputations and currently ranks 36th nationally among U.S. law faculties in scholarly impact and 22nd nationally in past-year faculty downloads on the Social Sciences Research Network (SSRN). The school is accredited by the American Bar Association and is a member of the Association of American Law Schools. Founded in 1954, the law school is part of the University of San Diego, a private, independent, Roman Catholic university chartered in 1949.

 

 

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