Loeb & Loeb LLP assists nonprofit organizations in their growth, innovation and success in the face of increasing regulatory and marketplace challenges. The practice handles a wide range of tax-related matters, including executive compensation, grant-making and fundraising, corporate governance, as well as tax exemption. The practice is jointly led by Marcus Owens and Diara Holmes, who are based in Washington DC; and Jason Lilien based in New York. Owens focuses on matters involving executive compensation, excess benefit and self-dealing excise taxes, as well as social impact investment and program-related investment. Holmes advises non-profit and for-profit organizations on structuring and a variety of transactions, including joint ventures, corporate sponsorships, and cause-related marketing; while Lilien handles matters related to compliance with state and federal non-profit laws and regulations, internal investigations, and regulatory enforcement actions. Another key member, Leah Bishop, is an expert on tax planning for high net worth individuals and businesses. In June 2024, Yael Fuchs joined from Sedreddine & Whoriskey and Meghan Biss joined from Caplin & Drysdale, Chartered.

Patterson Belknap Webb & Tyler LLP, known for its ‘exceptional experience and expertise’, handles a wide range of issues faced by nonprofit, tax-exempt organizations throughout the United States and around the world. From its office in New York, the practice provides guidance on domestic and international governance and tax-related matters, charitable gift planning and administration, and the management and investment of endowments. Laura Butzel leads the practice, advising on program-related investments, lobbying and political activity regulations, and mission-related investing programs, involving private foundations and public charities. Robin Krause has extensive experience in developing innovative giving and investment opportunities related to donor-advised funds, while John Sare represents museums, colleges, and private foundations in handling complex charitable gifts, endowment funds, restricted donations, art collections, and the receipt of charitable bequests. Justin Zaremby is a key name to note in relation to the intersection of corporate transactions and tax exempt-organizations, helping clients with program and mission-related investments.

Simpson Thacher & Bartlett LLP provides governance, transactional, strategic, and tax advice to a diverse range of clients on a wide variety of issues, with a focus on private foundations, endowment and investment matters, donor-advised funds, complex gifts, domestic and international grantmaking, as well as artist and collector foundations and art donations. The practice is led by David Shevlin, who divides his time between the New York and Los Angeles offices. Shevlin has extensive experience within charitable organizations in connection with social enterprise and program-related investments, and has been involved in assisting governing bodies on internal investigations. Kevin Roe, based in New York, is a name to note in relation to structural and operational issues, including domestic and international formation, governance, grantmaking and taxation. John Bennett, who supports endowed universities, hospitals, and cultural institutions with investment activities, as well as structural and operational matters from the New York office, was promoted to partner in January 2025.

The ‘extremely knowledgeable’ Davis Wright Tremaine LLP assists philanthropists, nonprofits, and tax-exempt organizations on corporate, tax, and regulatory issues affecting these organizations, their founders, and donors. The firm deals with issues related to financial services, healthcare, media, energy, and climate, as well as cases where charity intersects with technology. Jean Tom, working at the San Francisco office, and Laverne Woods, based in Seattle, jointly lead the practice. The ‘extremely professional and capable’ Tom advises social entrepreneurs, public charities, and private foundations on all aspects of nonprofits, from choosing and forming an entity to complex organizational structuring, grantmaking, and corporate governance. Woods brings deep experience in the nonprofit sector, managing complex restructurings of tax-exempt systems, investigations by state authorities, and nonprofit mergers and acquisitions. Another key member, Thomas Schroeder, based in Seattle, is a name to note in relation to complex state and federal laws and regulations.

Holland & Knight LLP represents a broad range of nonprofit and tax-exempt organizations, including universities, donor-advised funds, community foundations, healthcare providers, and museums. The practice assists clients with corporate governance, excise taxes, intermediate sanctions, IRS audits, endowments, joint ventures, and other legal matters impacting tax-exempt organizations. Jason Havens and Kelly Hellmuth jointly lead the practice in Jacksonville, while David Rosenberg and Jonathan Blum head the Dallas office. Hellmuth and Blum guide tax-exempt organizations through every aspect of the complex nonprofit law and tax exemption landscape, with Hellmuth focusing on matters involving unrelated business taxable income, self-dealing, fundraising regulations and endowments. Key member of the New York office, Christina Cahill, advises domestic and international clients on the tax aspects of charitable giving and complex fundraising strategies.

Seyfarth Shaw LLP advises a wide range of tax-exempt and nonprofit organizations, as well as individuals in their roles as officers, directors, and contributors. The practice handles matters related to nonprofit formation, executive compensation, intermediate sanction planning, tax controversies, and provides general tax advisory. Assistance with international matters is also available, with the practice handling foreign grant-making, the development of international affiliates and operations, as well as cross-border program-related investigations by private foundations. Douglas Mancino and Ofer Lion lead the practice from the Los Angeles office. Mancino brings extensive experience in audits, appeals, and tax controversies, including tax litigation; while Lion focuses on transactional tax matters, representing companies in both domestic and cross-border taxable transactions, tax-free spin-offs, and mergers and acquisitions.

 

 

Sheppard, Mullin, Richter & Hampton LLP provides comprehensive counsel to tax-exempt and nonprofit organizations, guiding them through every stage, from formation and obtaining tax-exempt status to compliance, operations, restructurings, and critical transitions. Molly Unterseher and Tamar Rosenberg jointly head the practice from the New York office, with Unterseher handling a wide range of corporate and tax matters, and Rosenberg specializing in federal tax law related to tax exemption, corporate governance, and charity law. Another key member of the New York office, Amanda Zablocki, supports clients with complex corporate transactions such as mergers, acquisitions, joint ventures, and strategic alliances. Strengthening the practice’s nonprofit practice, Megan Rooney joined the Chicago office from McDermott Will & Emery LLP.

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ArentFox Schiff is recognized for its ‘excellent network of partners who can address any and every issue’. Brian Schneider, Sean Glynn, and Shira Helstrom lead the practice from the Washington DC office, providing comprehensive counsel to nonprofit organizations on their unique tax position, business operations, and programs. Glynn is an expert on nonprofit finance matters; Schneider helps clients navigate corporate strategy and resolve disputes; and Helstrom provides advice on compliance with federal tax laws applicable to tax-exempt organizations and with state nonprofit corporate law. Co-leader of the Public Finance industry group, Richard Krainin, based in New York City, specializes in real estate finance for nonprofit borrowers and creditors.

Arnold & Porter focuses on developing innovative structures and vehicles that help nonprofits, philanthropists, and other organizations maximize their charitable, policy, and social impact. The practice handles matters related to corporate and venture philanthropy, governance, impact investing, intellectual property licensing, and regulatory compliance, with James Joseph leading the practice from the Washington DC office and Laurie Abramowitz leading from the New York City office. Joseph represents tax-exempt organizations, including public charities, private foundations, and international nongovernmental organizations, in the implementation and structuring of complex charitable programs and business ventures. Amy Ryan is another key member of the Washington DC office.

Bryan Cave Leighton Paisner provides counsel in the most important legal areas impacting tax-exempt and nonprofit organizations, including matters related to tax, estate planning, and corporate law. The practice is jointly led by Keith Kehrer, who is based in St. Louis; Gino Serra, who works from the Kansas City office; and Steven Smith, based in Colorado Springs. While Serra focuses on for-profit and nonprofit clients in the life science industry and Smith specializes in sports law, Kehrer is well-versed within issues related to organization, qualification, lobbying, and political campaign activity for tax-exempt organizations.

Providing ‘world-class service’, Tenenbaum Law Group PLLC assists a wide range of nonprofit and tax-exempt organizations across the United States with matters involving federal tax exemption, corporate governance, and regulation related to lobbying, political activity, and nonprofit fundraising, as well as gift restrictions and agreements. Jeffrey Tenenbaum leads the practice from the Washington DC office. Tenenbaum has longstanding experience advising nonprofit organizations on complex matters involving sensitive business and governance issues. Another key member of the Washington DC office, the ‘incredibly hard-working’ Susan Hamsher, focuses on laws governing lobbying and election-related activity by tax-exempt organizations.

Withers assists charities and nonprofit clients across various sectors, including scientific organizations, sports, education, and the arts, with a wide range of matters related to tax, day-to-day governance, and complex regulatory compliance, such as gift planning, grant-making, and mission-related initiatives. Alana Petraske leads the team from the New York office, focusing on tax-efficient giving for corporate and individual donors, including advising on the structuring of philanthropic giving vehicles, the terms of direct funding, and social investments. Elizabeth Bawden and Michael Brophy, key members of the Los Angeles office, have extensive experience in private client tax and litigation, respectively.