Ray Madoff
American legal scholar, professor at Boston College Law School working on tax and philanthropy, co-founder of the Initiative to Accelerate Charitable Giving, and author of The Second Estate: How the Tax Code Made an American Aristocracy (2025) and Immortality and the Law (2010).
Ray Madoff did not write this page.
We collected these quotes from things they published elsewhere, and every quote links to where it was said. They have no account here and have not endorsed this site. Quotes are word for word; the short line under each one is our own restatement, not their wording. Their own site. Is this you? Claim it or ask us to remove it. Or tell us what is wrong here.
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Our reading
California's proposed wealth tax has shortcomings, and there is a better path to tax fairness.
Their wordsWhile I agree with their critique of its shortcomings, I believe there’s a better path to tax fairness which I outline in THE SECOND ESTATE!
- 5 years earlier
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Their wordsBut we should also strive to do more than just applaud their work – we should support nonprofits by fixing the flaws in our tax code that slow resources getting to them.
- 2 months earlier
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Our reading
The ACE Act's guardrails would make sure the charitable exit ramp from taxes leads to public good.
Their wordsThe ACE Act recently introduced by Senators King and Grassley impose sensible guardrails designed to ensure that the charitable exit ramp leads to public good and not just unenforceable IOU's .
- 3 months earlier
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Their wordsDAFs are warehousing huge amounts of funds while nonprofits struggle. Unfortunately, today’s charitable giving laws aren’t doing enough to increase the flow of resources to charities.