Jonathan has represented organizations that support a broad array of charitable purposes, including social services, education, religion, health care, international relief, environmental protection, and arts and culture. He has worked with schools, religious institutions, museums, hospitals, trade and professional associations, social clubs, and agricultural organizations. He has represented grant-making organizations, such as private and public foundations, type-1 and type-3 supporting organizations, and national donor advised funds, and has addressed issues associated with international charitable activities. When a professional athlete wanted to match his notoriety with his philanthropic endeavors, Jonathan considered the options and assisted him in that regard.

Jonathan has also represented these clients regarding legislative and regulatory tax matters at all levels of government. He has testified before the IRS and the U.S. Treasury Department, negotiated tax issues at the highest levels of the IRS and participated in a press conference on Capitol Hill on matters of substance to these clients.

As a volunteer, Jonathan expanded his knowledge and experience by serving as president and board member of the National Committee on Planned Giving (NCPG), by serving on a committee to create standards of excellence for the nonprofit community in the State of Maryland, and by serving on advisory committees and on boards of various charitable organizations. In conjunction with NCPG's Government Relations Committee, he drafted and reviewed tax legislation, and worked with staff writing tax counsel of the legislative committees of the Senate and the House and with representatives of individual Congresspersons.

How Can We Work Together?

This firm can assist in the creation of any non-profit organization. Several issues arise in that process, such as the proper tax-exempt classification for the organization and whether the corporate or trust form is most suited to meet the organization's needs. Once determined, we will prepare the organization's governing documents in conformity with the tax rules. Then, we will prepare the necessary materials to file with the Internal Revenue Service and assist in navigating through the approval process with the IRS. When the favorable determination letter is received by the organization, guidelines on its proper operation will be provided to the organization.

Many different legal issues arise in the operation of nonprofit organizations - compliance with legal and tax requirements, unrelated business income tax, fiduciary liability and obligations of its board of directors/trustees and officers, nonprofit mergers, acquisitions and dissolutions, changing of governing documents, endowment issues, and compliance with the public support test. Working in conjunction with the National Charitable Solicitations Registry, LLC (www.charitableregistry.com), Jonathan has devoted significant time to the area of charitable solicitations and other state regulatory issues, such as charitable gift annuity compliance.

This firm works on an hourly basis, a project basis or a retainer basis. This firm can work strategically on a particular project or on an ongoing basis.

To learn more, please contact Jonathan.

Learn some interesting facts about family-owned businesses.

Learn more about the need to collaborate in planned giving.