Faculty > Faculty Profiles > Terri Helge

Terri Helge
Professor of Law
Email Professor Helge 
View Professor Helge's SSRN author page.

Courses: Wills & Estates, Estate & Gift Tax, Estate Planning Practicum, Trusts & Fiduciary Responsibilities, Nonprofit Organizations, Legislation & Regulation, and Marital Property

Professor Terri Helge joined the faculty in 2006, bringing her interests in nonprofit law, estates and trusts, and estate and gift taxation. Prior to teaching, Professor Helge was an associate with the law firm of Thompson & Knight, LLP, where she helped nonprofit organizations with the organization, operation, and termination of nonprofit corporation and charitable trusts, and where she also represented individuals seeking to plan and implement wealth transfers to family members and charitable organizations. Before coming to law, Professor Helge worked as a tax manager at the accounting firm of Arthur Andersen, LLP, dealing with nonprofit organizations, individuals, and closely-held businesses.

Professor Helge’s scholarship focuses on the law of nonprofit organizations and the standards for tax exemption. Professor Helge earned her J.D. degree summa cum laude from South Texas College of Law, where she served as a note and comment editor and assistant managing editor for the South Texas Law Review. She earned her B.S. in accountancy with highest honors from the University of Illinois at Urbana-Champaign.

Selected Publications and Presentations

WILLS, TRUSTS & FUTURE INTERESTS (4th ed.) (Thompson West) (2012) (with Lawrence H. Averill, Charles C. Baum Distinguished Professor of Law Emeritus, University of Arkansas at Little Rock, William H. Bowen School of Law).

Joint Ventures of Nonprofits and For-Profits, TEXAS TAX LAWYER, Spring 2014, at ___.

Tax Exemptions for Charitable Single-Member Limited Liability Companies,TEXAS TAX LAWYER, Fall 2012, at 67.

Choice of Entity Considerations for Charitable Organizations,TEXAS TAX LAWYER,Spring 2012, at 8.

Nonprofit Executive Compensation,TEXAS TAX LAWYER,Spring 2011, at 36.

The Taxation of Cause-Related Marketing, 85 CHI.-KENT L. REV. 883 (2010). [SSRN]

Policing the Good Guys: Regulation of the Charitable Sector Through a Federal Charity Oversight Board, 19 CORNELL J. L. & PUB. POL’Y 1 (2009) (lead article).  [SSRN]

Teaching Specialized Legal Research: Business Entities, 29 LEGAL REFERENCE SERVICES Q. 51 (2010) (with Kristyn S. Helge).

Other People’s Money: Implications of the Bernard Madoff Scandal on a Charitable Director’s Fiduciary Duties Regarding Investments, TEX. WESLEYAN LAW., Spring/Summer 2009, at 26.

Selected Presentations and Interviews

The Limitless Private Benefit Doctrine – The Law and Society Association 2010 Annual Meeting, Chicago, Illinois (May 28, 2010)

Cause Related Marketing: Legal Issues and Business Challenges – 2010 Texas Society of Certified Public Accountants Nonprofit Organizations Conference, Dallas, Texas (May 24, 2010)

Led discussion on federal regulation of the nonprofit sector at the Emerging Issues in Philanthropy Seminar: A Federal Office on the Nonprofit Sector: What Do We Have? What Do We Need?, hosted by the Urban Institute’s Center on Nonprofits and Philanthropy and Harvard University’s Hauser Center, Washington, D.C. (April 23, 2010)

The Limitless Private Benefit Doctrine – Southwest Junior Scholars Conference (Arizona State University), Tempe, Arizona (March 15, 2010)

Cause-Related Marketing: Legal Issues and Business Challenges – 27th Annual Nonprofit Organizations Institute, Austin, Texas (January 14, 2010)

Interviewed on The Paul Edwards Program, a radio talk program airing on WLQV Salem, Detroit (December 14, 2009) (discussed a proposal for the creation of a federal charity oversight board)

Probate Basics – Dallas Association of Young Lawyers, Dallas, Texas (November 5, 2009)

The Taxation of Cause-Related Marketing – American College of Trust and Estate Counsel (ACTEC) Symposium on Philanthropy in the 21st Century, Chicago-Kent College of Law, Chicago, Illinois (October 23, 2009)

Policing the Good Guys: Regulation of the Charitable Sector Through a Federal Charity Oversight Board – The Law and Society Association 2009 Annual Meeting, Denver, Colorado (May 2009)

Interviewed for With the Economy Down, Bartering Explodes, FORT WORTH STAR-TELEGRAM (March 14, 2009), reprinted in ATLANTA JOURNAL-CONSTITUTION (March 23, 2009)(quoted on the tax implications of bartering transactions for an article describing the substantial increase in bartering transactions in light of the economic crisis)

Tax Aspects of Transactions with Charitable Organizations – Tarrant County Probate Bar Association, Fort Worth, Texas (March 2009)

Interviewed for Mission in Peril, HOOD COUNTY NEWS (February 7, 2009) (quoted on the fiduciary duties of charity managers for an article exposing alleged misuse of charitable assets at a local charity)

When Two Worlds Collide:  Issues to Consider when Taxable Parties Enter into Transactions with Charitable Organizations – State Bar of Texas Tax Section, Webcast (February 2008)

Incorporating Asset Protection into Your Estate Plan – Tarrant County Bar Association Tax and Estate Planning Section, Fort Worth, Texas (February 2008)

Tax Aspects of Transactions with Charitable Organizations – Dallas Bar Association Tax Section, Dallas, Texas (October 2007)

Legislative Update from Washington on Charitable Reforms: The Pension Protection Act of 2006 – 2007 Texas Society of Certified Public Accountants Nonprofit Organizations Conference, Dallas, Texas (May 2007)