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Teaff, Brian P.
Brian P. Teaff
P: +1.713.221.1367
F: +1.800.404.3970

Marsha Cook


Brian Teaff's practice focuses on advising clients, including governmental entities and tax-exempt organizations, on tax-exempt financings and other business transactions in the public finance area. Brian serves as tax counsel on governmental and conduit financings where he works with issuers and borrowers to review and structure proposed new money and refunding obligations.  He also assists issuers and borrowers with post-issuance compliance matters.  In addition, Brian counsels public charities and private foundations on a wide range of tax planning and compliance matters.

Brian's clients include all types of state and local government entities, hospitals, other health care organizations, college and universities, secondary schools, including charter schools, museums, art organizations, advocacy groups and other nonprofit organizations. 

In addition, Brian has experience representing domestic and foreign individuals with respect to their estate, business, and philanthropic planning.

Representative Tax Matters

Represented governmental issuers in the issuance of tax‐exempt bonds and tax‐exempt leases

Represented tax‐exempt hospitals and private educational organizations in connection with borrowing proceeds of tax‐exempt bonds

Advised tax‐exempt hospitals with respect to the reporting obligations imposed under Internal Revenue Code Section 501(r)

Represented private and parochial high schools in connection with the creation of policies related to fundraising, gift‐acceptance, and naming rights, as well as in connection with other fundraising issues

Provided guidance with respect to the creation, funding and maintenance of private foundations, public charities and endowment funds, including providing tax advice with respect to relevant excise taxes and unrelated business taxable income issues

Advised healthcare organizations in connection with employee/independent contractor questions

Represented tax‐exempt healthcare organizations in connection with the transfer of intellectual property to a for‐profit company in exchange for royalty payments

Provided advice to public charities and investors regarding the "program-related investment" exception to jeopardizing investment rules

Advised public charities about the reporting requirements related to quid pro quo contributions

Counseled public charities with issues related to "debt-financed property"

Represented public charities in connection with agreements whereby commercial sponsors funded research to be performed by the charities

Provided guidance to a public charities with respect to their continued qualification as "educational organizations"

Counseled public charities about registration requirements in all 50 states

Advised public charities with respect to their status as supporting organizations

Publications and Speeches

Co-author, "IRS Takes Another Stab at Proposed Issue Price Regulations – A Step in the Right Direction, but Practical Questions Remain," Texas Tax Lawyer, Fall 2015

"Commentary: Simplified Settlement Procedures for Issuers of 501(c)(3) Bonds." The Bond Buyer, January 2015 

Author and Presenter, “Board and Governance Issues for Nonprofits,” Nonprofit Law Institute, Presented by United Way Nonprofit Connection and Houston Young Lawyers Association, September 16, 2014

Co-Author and Co-Presenter, "Portability and Life Insurance," Northwestern Mutual Training Seminar, February 20, 2014

Co-author, "Bypass Trusts: Obsolete Bygones or Too Good to Pass Up?," Estate Planning Magazine, November 2013

Co-author, "FLP Transferability Restrictions:  How They Impact the Next Generation," Trusts & Estates Magazine, September 2013

Co-author, "Estate Planning for Investors in Oil and Gas Interests," Bracewell Tax Network, May 16, 2013

Co-author and presenter, "The Personal Side of Your Client’s Business:  Key Value-Added Considerations for your Business Client Concerning their Personal Estate Planning," Bracewell CLE Program, February 7, 2013

Co-author, "At Last, Permanent Wealth Transfer Tax Laws," Law 360, January 2013

Co-author, "Fiscal Cliff Not the Only Worry After the New Year – For Some," Texas Real Estate Update, Sage Group, November 2012

Co-author and presenter, "Estate Planning Considerations for 2012 and Beyond," Houston Bar Association, 2012 Wills and Probate Institute, Advanced Course, February 2012

Co-author, "Offshore Financial Account Reporting: Risks & Penalties for Noncompliance," Houston TSCPA Foundation 2011 CPE Tax Expo, January 11, 2011

Co-author, "Increased Risk for Corporate Tax Departments from Changes in Federal Tax Enforcement," Greater Houston Partnership, Annual Tax Summit – Texas Legislative Preview and National Tax Summit, November 9, 2010

Co-author, "The Use of Independent Contractors: Tax, ERISA, and Labor and Employment Issues," American Gas Association, Thirty-Third Annual Legal Forum, July 13, 2010 


LL.M., Taxation, New York University School of Law, 2009
J.D., magna cum laude, California Western School of Law, 2008
B.A., University of San Diego, 2003

Bar Admissions


Court Admissions

U.S. District Court for the Southern District of California
U.S. Tax Court


Houston Bar Association, Tax Section – Treasurer 2012-2013; Secretary 2013-2014; Chair-Elect 2014 – 2015; Chair 2015 – 2016 
Houston Young Lawyers Association, Leadership Academy 2010-2011; Co-Vice Chairman 2011-2013; Co-Chairman 2013 – 2015
California Bar Association
Honorable Order of Kentucky Colonels
State Bar of Texas, Taxation Section, General Tax Committee – Vice Co-Chair 2015-2016


Thomson Reuters, Texas Super Lawyers Rising Stars, 2013-2016
Associate Editor, Law Review, California Western School of Law
Associate Editor, International Law Journal, California Western School of Law