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Review of Reviews: “Conspicuous Philanthropy: A Response,” 67 Am. U. L. Rev. F. 1 (March 2018)

Joel S. Newman, professor emeritus at Wake Forest University School of Law in Winston Salem, N.C.

Professor William Drennan’s article, “Conspicuous Philanthropy: Reconciling Contract and Tax Laws,” and Prof. Joel S. Newman’s response to it, “Conspicuous Philanthropy: A Response,” both center on the question: What’s the fair market value (FMV) of naming rights, specifically in the non-commercial context?


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