Darryll Jones

Darryll K Jones

College Of Law - Instruction


Office Hours


Current Semester Schedule


About Me

Darryll K. Jones is a Professor of Law. He previously served as the Director of Legal Clinics and Field Placement.

Jones assumed the duties of Interim Dean on July 1, 2015, after serving as Associate Dean for Academic Affairs since 2012. Jones joined the College of Law in July 2009 as Associate Dean for Research and Faculty Development. In that role, he helped to successfully guide FAMU Law through its first post-accreditation review. He received his LLM (Tax) and JD degrees from the University of Florida.

From 1993 to 2006 he taught at the University of Pittsburgh School of Law where he also served as Associate Dean for Academic Affairs from 2003 until 2006. From 2006 to 2009, Professor Jones served as Professor of Law at Stetson University College of Law where he was selected for the Homer & Dolly Hand Award for Excellence in Faculty Research and the Outstanding Faculty Service Award.

He is the author of “K-Rations” a column on partnership taxation appearing monthly in Tax Notes magazine and co-editor of the Nonprofit Law Professors Blog. Prior to becoming a full-time tax law scholar, Professor Jones served as General Counsel at Columbia College Chicago and Associate General Counsel at the University of Florida. He also served for five years in the United States Army Judge Advocate General’s Corp.



    University of Florida 1986
  • American Jurisprudence (Book) Award – Constitutional Law
    University of Florida 1994
    112th U.S. Army Judge Advocate Officer Basic Course, 1987 National Institute of Trial Advocacy, 1992
    University of Florida 1983

Work History

    Law School Administration and Teaching: Extensive law school administrative and scholarly experience at public and private universities.


  •  PROFESSOR OF LAW, January 4, 2009, to present.
    Florida A&M University College of Law
    My scholarship and teaching revolve around federal tax law – business and non-profit entities, and
    tax policy – and business entities.
    Committee Service
  •  Strategic Planning Committee
  • ABA Accreditation Site Visit Committee
  •  RPT Committee
  • Technology Committee
  • Assessment Committee
  • DIRECTOR OF LEGAL CLINICS AND FIELD PLACEMENTS, July 1, 2017, to December 2019 (temporary
    University College of Law
    Responsible for reinvigorating and supervising a declining clinical program to include the proposed
    implementation of a Tax Law and a Small Business and Nonprofit Clinic. Also responsible for
    implementing and supervising a newly proposed and adopted Field Placement Program, including a
    goal of increasing externship opportunities by a factor of four as the College complies with recent
    newly amended ABA accreditation standards pertaining to experiential education.
  • INTERIM DEAN, July 1, 2015 – January 4, 2016.
    Florida A&M University College of Law
    As Interim Dean I was responsible for the overall management and supervision of the College of Law
    and the program of legal education. In addition to the myriad duties associated with service as
    academic dean (see below), I focused on immediately reestablishing important relationships with
    external and internal stakeholders, including faculty, students, alumni, practicing attorneys, bench and
    bar associations, and university administrators. I utilized quick initiative, humility, confidence and
    determination to begin realizing that goal, to include obtaining financial contribution commitments.
    Florida A&M University College of Law
    Responsible for overall day to day supervision of the program of legal education, including the
    scheduling of classes, monitoring curricular content, implementing academic rules, supervision of
    registrar’s office, clinical staff, and academic success program, counseling students, advising and
    assisting faculty with regard to learning outcomes, coordinating faculty initiatives with respect to
    curriculum, strategic planning, and faculty development. Consult with and advise Dean regarding
    faculty committee assignments, approval of faculty travel requests and summer research stipends.
    Appoint adjunct faculty to supplement the curriculum with practitioner-taught courses. Prepare law
    school’s ABA Annual Questionnaire.
    Committee Service:
  • Retention, Promotion and Tenure Committee
  • Curriculum Committee, ex officio
  • Strategic Planning Committee, ex officio
  • Faculty Recruitment Committee, Chair
  • Admissions Committee
  • Academic Standards Committee, ex officio
  • Budget Committee
  • Chair, Self-Study Committee
  • Step 1 University Grievance Officer
    2009 – July 2011,
    Florida A&M University College of Law
    In addition to teaching a Partnership Tax Course, I had primary responsibility for advising and
    mentoring tenure track faculty, developing research, teaching and scholarship programs for all faculty
    members, and serving as a primary resource for a dynamic, publishing faculty.
    Committee Service:
  • Coordinator, Brown Bag Luncheon Series
  • Chairperson, Faculty Retreat Committee
  • Retention, Promotion and Tenure Committee
  • Faculty Recruitment Committee
  • Strategic Planning Committee
  • Retention, Promotion, and Tenure Committee

Academic Accomplishments

    1. THE TAX LAW OF CHARITIES AND OTHER EXEMPT ORGANIZATIONS (with Willis, Brennen, and Moran) (4th Ed., Lexis-Nexis 2020).
    2. Beyond Economic Efficiency in United States Tax law (Ed., 2013 CCH Inc.) (with David Brennen and Karen Brown)

    4. THE TAX LAW OF CHARITIES AND OTHER EXEMPT ORGANIZATIONS (with Willis, Brennen, and Moran) (3rd Ed., Lexis-Nexis, 2014).

    1. Federal Income Tax, in OVERVIEW OF UNITED STATES LAW, 287 – 203 (E. Podgor and J. Cooper, eds. Lexis-Nexis 2019)

    2. Property Tax Exemptions, in BENDER’S STATE TAXATION: PRINCIPLES & PRACTICE, 22-1 (Charles W. Swenson, ed. 2009) (with David A. Brennen).

    3. Federal Income Tax, in OVERVIEW OF UNITED STATES LAW, 287 – 203 (E. Podgor and J. Cooper, eds. Lexis-Nexis 2009).

    Private Inurement in a Brave New World: ChatGPT and OpenAI’s “Whole Hospital” Joint Venture (in progress).

    Stochastic Terrorism, Speech Incantations, and Federal Tax Exemption 54 New Mexico L. Rev. ___ (forthcoming, fall 2023)

    Sophistry, Situational Ethics, and the Taxation of the Carried Interest, 29 Northwestern Journal of International Law & Business, 675 (2009)

    The Taxation of Profit Interests and the Reverse Mancur Olson Phenomenon, 36 CAPITAL UNIVERSITY LAW REVIEW 853 (2009).

    Third Party Profit-Taking In Tax Exemption Jurisprudence, 2007 BRIGHAM YOUNG UNIVERSITY LAW REVIEW 977 (Fall 2007).

    Towards Equity and Efficiency In Partnership Allocations, 25 VIRGINIA TAX REVIEW 1047 (2006)

    Special Allocations and Preferential Distributions in Joint Ventures Involving Taxable and Tax Exempt Entities, 31 OHIO NORTHERN LAW REVIEW 13 (2005)

    Semantics and Substance in Partnership Mergers, 104 TAX NOTES 1523 (2004)

    The Neglected Role of International Altruistic Investment in the Chinese Transition Economy, 36 GEORGE WASHINGTON INTERNATIONAL LAW REVIEW 71 (2003)

    Some Hard Thinking and Harder Realities Regarding Joint Ventures, 36 EXEMPT ORGANIZATIONS TAX REVIEW 177 (2002)

    "First Bite" And The Private Benefit Doctrine: A Comment on Temporary and Proposed Regulation 53.4958-4T(a)(3), 62 PITTSBURGH L. REVIEW 715 (2001)

    Advertisements and Sponsorships in Charitable Cyberspace: Virtual Reality Meets Legal Fiction, 70 MISSISSIPPI LAW JOURNAL 1 (2001)

    When Charity Aids Tax Shelters, 4 FLORIDA TAX REVIEW 769 (2001) (see “Legislative Influence” below regarding Congressional response to this article)

    Private Benefit and The Unanswered Questions From Redlands, 89 TAX NOTES 121 (2000)

    The Scintilla of Individual Profit: In Search of Private Inurement and Excess Benefit, 19 VIRGINIA TAX REVIEW 575 (2000)

    Creating Complex Monsters: Joint Operating Agreements and the Logical Invalidity of Treasury Regulation 1.502-1(b), 3 FLORIDA TAX REVIEW 563 (1997)

    Tax Exemption Issues Facing Academic Health Centers in the Managed Care
    Environment, 24 JOURNAL OF COLLEGE AND UNIVERSITY LAW 261 (1997)

    Intermediate Sanctions, Revenue Sharing, and Too Many EO’s Anyway, 69 TAX NOTES 1529 (1995)

    The Lingering Demise of Tax Exempt Mutual and Captive Insurance Companies, FLORIDA BAR JOURNAL, June 1995 at 88.

    An Education of Their Own: The Precarious Position of Publicly Supported Black Colleges After United States v. Fordice, 22 JOURNAL OF LAW AND EDUCATION 486 (1993)

    Common Sense and Article 9: A Uniform Approach to Automobile Repossessions, ARMY LAWYER December 1988 at 8.

    A Report and Analysis of the Military Mental Nonresponsibility Defense, 9 CRIMINAL. JUSTICE JOURNAL 291 (1987).


  • Distinguished Faculty Scholar, 2003-2005. Awarded in recognition of excellence in faculty scholarship
    at the University of Pittsburgh School of Law
  • Homer & Dolly Hand Award, 2007. Awarded for excellence in faculty research at the Stetson
    University College of Law.
  • Outstanding Faculty Service Award, 2008-09. Awarded for excellence in faculty service at the Stetson
    University College of Law.
  • Army Service Ribbon
  • Meritorious Service Ribbon
  • Parachutist Badge
  •  Air Assault Badge

Courses Taught At FAMU

  •  LAW 6060 Business Organizations
  •  LAW 6936 Advanced Topics in Law Seminar B: Nonprofit Organizations