About The Authors
Bertrand M. Harding, Jr. operated his own law firm in Alexandria, Virginia, until his retirement at the end of 2025. He specialized in nonprofit law with an emphasis on tax issues and problems facing colleges and universities. A substantial component of his practice also involved representation of colleges, universities, and other nonprofit organizations in controversies with the Internal Revenue Service, including audits and all levels of administrative appeal, and in court. He spoke frequently to groups involved in college and university tax issues.
Mr. Harding’s interest and involvement in nonprofit tax law began in the early 1970s when he worked for the IRS Exempt Organizations division while attending the George Washington University Law School in the evenings. After graduation from law school in 1975, Mr. Harding served for two years as an attorney-adviser to the Honorable Judge Bruce M. Forrester, United States Tax Court. In 1977, he joined the Washington office of the international law firm of Baker & McKenzie, where he was elected a tax partner in 1984. While at Baker & McKenzie, Mr. Harding represented a number of clients in tax controversy matters and, in addition, developed a nonprofit tax practice drawing on the knowledge and experience that he had gained while working at the IRS. In 1996, he left Baker & McKenzie to establish his own law firm specializing in nonprofit tax matters and representation of clients in tax controversies with the IRS.
Mr. Harding received his BA from Duke University in 1968.
Benjamin A. Davidson is Director of Tax Policy & Analysis, Senior University Counsel, and Adjunct Professor of Law at The University of North Carolina at Chapel Hill. Mr. Davidson counsels UNC Chapel Hill’s board and leadership on tax, executive compensation, employee benefits, and governance, with a focus on federal and state tax law. He teaches The Law of Nonprofit Organizations at UNC School of Law.
Mr. Davidson writes and speaks regularly on nonprofit and higher education tax law. His work bridges exempt organizations, employee benefits, and income taxation to identify unknown and unintended consequences in the law. His work on topics affecting colleges and universities has been incorporated into numerous statutes and regulations.
Mr. Davidson currently serves as Chair of the In-House Counsel Committee of the American Bar Association’s Tax Section. He is a member of the planning committee for the National Association of College and University Attorneys Annual Conference, for which he has co-led the Business and Real Property Law Working Group twice. He is also a member of the planning committee for the University of Texas School of Law’s Higher Education Taxation Institute, which he has co-chaired twice.
Prior to joining UNC Chapel Hill, Mr. Davidson was the Deputy Tax Director at Stanford University. He joined Stanford from the San Francisco law firm of Adler & Colvin, where he provided tax and corporate counsel to nonprofit organizations. Before his work with Adler & Colvin, Mr. Davidson practiced tax law with the Silicon Valley law firm of Fenwick & West.
Mr. Davidson received his B.S. and J.D. from Stanford University.
For more information on Mr. Davidson, go to https://law.unc.edu/people/