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Daniel Halperin is the Stanley S. Surrey Professor at the Harvard Law School. After beginning his career in private practice in New York, Professor Halperin has served in the Treasury Department's office for Tax Policy for 7 years and has taught for more than 30 years. From 1978-80, he was Deputy Assistant Secretary for Tax Legislation. Professor Halperin was previously a Professor of Law at the University of Pennsylvania Law School, Georgetown University Law Center and a visiting professor at Yale Law School before coming to Harvard in 1996.Professor Halperin has written numerous articles in the area of tax law and policy. He recently has concentrated on non-profit law and the charitable deduction.