Loeb & Loeb LLP acts for prominent nonprofits across numerous sectors, including education, healthcare, and conservation, with expertise handling the full spectrum of tax matters. The group handles all aspects of tax compliance, in addition to covering audits and investigations and advising on marketing and corporate governance. Jointly leading the team are Diara Holmes of Washington DC, Jason Lilien of New York, and Leah Bishop, who is based in Los Angeles. Other core team members in DC include Marcus Owens, who has significant experience in the practice area and previously worked within the Exempt Organizations Division of the IRS, and Neil Lefkowitz, who is noted for his ability to provide tax advice in the context of education sector M&A. In Los Angeles, Stuart Tobisman is regularly sought out by high net worth individuals for estate and tax planning advice. New York-based Talia Metson made partner in early 2024 and has experience advising nonprofits of all sizes, including religious entities and health care groups. Kimberley Eney joined the DC office from Morgan, Lewis & Bockius LLP in July 2023.

Morgan, Lewis & Bockius LLP fields a team capable of acting on behalf of prominent charities, foundations, funds, and educational institutions. The department advises on the full array of tax issues faced by clients both domestically and in overseas operations, in addition to covering a range of corporate transactions. Jointly leading the department are Celia Roady and Ann Battle in Washington DC alongside New York lawyer Megan Bell and Tomer Inbar, who works between DC and New York. Roady advises on operational matters such as the structuring of grants, Battle handles investments and corporate governance, Bell is a key contact for issues relating to formation and restructuring, and Inbar advises on corporate transactions in the space. Caroline Waldner in DC has experience in audits and advises on ongoing tax compliance, while Lauren Simpson, who is based in New York has particular expertise in lobbying and political campaign issues. Also in New York is Casey Oetgen, whose practice covers investment structuring matters.

Patterson Belknap Webb & Tyler LLP advises philanthropists, tax-exempt organizations, and other stakeholders active in a broad range of sectors, including education, art, and life sciences. In addition to advising on domestic projects and operations, the group offers support in international jurisdictions, with experience handling matters related to Africa, Europe, and the Middle East. Laura Butzel, who leads the team, works with a broad roaster of clients that includes universities, corporate foundations, and religious groups. Robin Krause handles domestic and international matters across numerous sectors, including conservation, education, and healthcare. John Sare‘s practice focuses on matters relating to charitable gifts and endowments. Justin Zaremby handles corporate transactions for tax-exempt organizations and covers joint ventures, M&A, and restructuring. Susan Vignola has prior experience working within nonprofit institutions and advises on rules relating to lobbying and political activity. All lawyers mentioned work from the New York office.

Simpson Thacher & Bartlett LLP‘s highly experienced team works within the firm’s full service offering to provide comprehensive services to foundations, individuals, charities, and other groups active in the non-profit sector. The New York-based practice is ‘unparalleled in their expertise, creativity, and responsiveness’ and demonstrates key expertise in matters relating to impact investments. Team lead David Shevlin is active on behalf of domestic and international groups and has experience across the healthcare, cultural, and education sectors, among others. John Bennett co-heads the endowment advisory practice and advises both donors and recipients on all matters relating to investment activities. Jennifer Franklin is a key contact for corporate transactions in the space, advising on mergers and dissolutions as well as on issues relating to charitable gift-planning. Other core team members include Maura Whelan, who advises individuals and corporations on a broad range of charitable endeavors, and Kevin Roe, who advises public and private charities, foundations, and other companies on operating issues.

Venable LLP maintains a client roster that encompasses public charities, private foundations, advocacy groups, and cultural associations, with a strong record of advising entities in the education, healthcare, and culture sectors. George E Constantine leads the team from Washington DC and has experience advising on issues of tax exemption, antitrust, governance, and political activity, among other matters. Other core team members include Janice Ryan, a ‘known expert in nonprofit operations’ based in DC, Lindsay Nathan in New York, whose focus is political law, and Robert L Waldman of Baltimore, who is particularly active on behalf of clients in the education sector. Yosef Ziffer, also of Baltimore, advises on complex reorganizations within the nonprofit space. Meredith McCoy, who is based in DC, plays a key role in the firm’s political law practice and made partner in January 2024.

BakerHostetler‘s long-established nonprofit team advises prominent clients in the sector on an array of issues, including all aspects of tax compliance as well as corporate governance matters, questions surrounding charitable contributions, and issues relating to government relations. Jeffrey Paravano leads the team from Washington DC. Also in DC is Alexander Reid, who covers tax planning and transactional matters in addition to handling tax controversy issues, including audits and appeals, Matthew Elkin, who advises tax-exempt organizations and high net worth families on their charitable activities, and Edward Beckwith, who chiefly advises high net worth families and individuals on tax planning. This focus is shared by Chad Makuch, who works from Cleveland and is a key contact for multiple ultra-high net worth families.

Proskauer Rose LLP acts on behalf of a diverse client base of tax-exempt organizations, including prominent organizations in the sports and cultural sectors in addition to a significant number of education and healthcare industry groups. New York-based Amanda Nussbaum, who leads the firm’s tax department, also co-heads the not-for-profit group with Washington DC partner Seth Safra. Nussbaum’s practice covers issues in relation to cooperation with taxable entities, including joint ventures, partnerships, and for-profit subsidiaries, while Safra handles a range of employment and tax compliance issues. Core team members in the New York office include healthcare specialists Whitney Phelps and Jason Madden, who frequently work closely together. Katrina McCann, also in New York, is a further name to note.

Ropes & Gray LLP is a leading name in the education sector, advising numerous prominent clients on tax, employment, and governance matters, among other issues. Healthcare is also a key area of focus for the team, which is active on behalf of major hospitals and research organizations. Kendi Ozmon leads the team from Boston. Ozmon, who additionally co-heads the firm’s colleges & universities practice, is experienced in a broad array of tax and regulatory matters and also acts on a range of transactional work. Carolyn Ward, who is based in Washington DC, advises on matters of governance and tax planning, with further expertise in handling audits. Los Angeles partner Torrey McClary chiefly acts for clients in the healthcare sector and covers acquisitions, joint ventures, and restructurings, among other transactions. Working from Boston alongside Ozmon are Franziska Hertel, whose practice covers both contentious and non-contentious tax matters, and Ben Wilson, who specializes in financing transactions.

Seyfarth Shaw LLP demonstrates expertise in the full range of challenges faced by tax-exempt organizations, advising on formation, reorganizations, and fundraising matters in addition to providing general counselling and guidance on lobbying activities. Leading the department from Los Angeles are Ofer Lion, whose tax expertise encompasses both contentious and non-contentious matters, and Douglas Mancino, who is a specialist in tax controversy, including audits, appeals, and litigation. Further key members of the team are San Francisco lawyer Arnold Brown, who has significant experience in the technology sector, and Lisa Schaures in Seattle, who covers joint ventures, corporate conversions, and M&A within the non-profit space.

Sheppard, Mullin, Richter & Hampton LLP advises tax-exempt nonprofit groups across the full lifecycle of their domestic and overseas activities. The department boasts particular strength in the healthcare industry, with further expertise in the sports, sustainability, and educational sectors. David Ulich co-heads the team from Los Angeles alongside Tamar Rosenberg, who works from New York. Ulich maintains close client relations with a number of prominent nonprofits and additionally acts as president of the Foundation for Global Sports Development, while Rosenberg is highly active on behalf of healthcare clients as well as catering to religious, humanitarian, and education groups, amongst others. Also in New York are Jay Gerzog, ‘one of the best tax-exempt organizations lawyers in the country’ who advises on a range of complex corporate transactions in the nonprofit space, and Amanda Zablocki, who chiefly handles issues in the healthcare sector.

Holland & Knight‘s practice advises a diverse client base of nonprofits and tax-exempt groups on the full gamut of relevant matters, with expertise in tax compliance, corporate governance, endowments, and restructurings, as well as audits and other tax controversy issues. Jason Havens and Kelly Hellmuth, both of whom are based in Jacksonville, co-lead the team alongside David Rosenberg and Jonathan Blum, who work from Dallas. Blum, who has a long history in the practice area, joined the firm in February 2023 from Polsinelli PC alongside Andrew Grumet and Christina Cahill, who joined the New York office in August.

McGuireWoods LLP acts on behalf of a range of prominent charitable organizations and nonprofits as well as numerous high-net-worth donors is active across Virginia and the Southeast. Gerald Thomas is an Atlanta-based expert in corporate transactions and restructurings and co-leads the department alongside the highly experienced Michele McKinnon, who works from Richmond and advises on governance, endowment and investment matters. Also key are Jean Gordon Carter in Raleigh, who is former co-chair of the firm’s private wealth services group, and Bradley Ridlehoover of Richmond, who works closely with McKinnon and is active in both contentious and non-contentious tax matters.

Boutique firm Tenenbaum Law Group PLLC has seen rapid growth since its establishment in 2020 and now works with an expansive roster of clients from the medical, sustainability, and cultural sectors, among others. Jeffrey Tenenbaum leads the team and is known as a ‘leading expert in the field’, covering a broad range of issues relating to IP, antitrust, and charitable gift restrictions in addition to handling internal investigations. Nisha Thakker, who co-founded the firm alongside Tenenbaum, has a particular focus on corporate governance, development, and risk management. Susan Hamsher is a further key name. All named lawyers are based in Washington DC.

Withers Bergman LLP‘s practice works within the international framework of the firm to provide clients comprehensive international support, with particular strength in US-UK matters. The group demonstrates particular strengths advising high-net-worth individuals alongside its work for a range of charitable organizations. Team lead Alana Petraske is based in New York and has a penchant for representing clients in international matters. Elizabeth Bawden works from Los Angeles and is a specialist in private client tax and wealth management, while Steven Chidester of San Diego covers executive compensation matters on behalf of tax-exempt organizations. Helen Cheng, also in San Diego, takes a prominent role within the team, working with philanthropists to advise on their charitable endeavors both within the US and internationally.