Tax-exempt organizations, including private foundations and other types of nonprofits associated with high-net worth individuals, have been subject to increasing investigative scrutiny in recent years. Last Congress, for example, the House Judiciary Committee and several other committees issued document requests to multiple nonprofit organizations, and in this Congress the trend is likely to continue. The current administration issued executive orders that may impact the operations of nonprofit organizations, as outlined below. This environment brings significant uncertainty, and tax-exempt organizations should consider undertaking risk assessments and preparing now. 

In this alert, we outline potential steps for tax-exempt organizations to take. 

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Photo of Susan Leahy Susan Leahy

Susan Leahy has advised tax-exempt, nonprofit organizations on tax and corporate governance matters for over 25 years. She assists organizations in obtaining and maintaining tax-exempt status and advises boards and senior executives on a range of governance policies and procedures.

In her work…

Susan Leahy has advised tax-exempt, nonprofit organizations on tax and corporate governance matters for over 25 years. She assists organizations in obtaining and maintaining tax-exempt status and advises boards and senior executives on a range of governance policies and procedures.

In her work with tax-exempt organizations that operate in the United States, as well as internationally, Susan regularly:

Counsels clients on the tax implications involving:

Self-dealing, inurement, and impermissible private benefit to individuals and for-profit companies;
Lobbying, and political activities;
Unrelated business income tax;
Excess benefit transactions and compensation of executives;
Joint ventures and relationships with for-profit organizations;
Mergers of tax-exempt organizations and the acquisition or donation of assets; and
Corporate sponsorship.

Advises nonprofit boards of directors, board committees, and management with respect to:

Corporate formation and good governance principles;
Preparation for board and committee meetings; and
Conflicts of interests.
Provides guidance on state corporate and tax compliance for nonprofit organizations.

“Susan has been my ‘Go-To’ attorney for adept legal strategy and guidance for over 20 years. Susan skillfully led our organization’s volunteer leadership through a needed transition with compassion and sensitivity. Her legal assistance remains invaluable!” a nonprofit organization client noted.

“I highly value Susan’s expertise, responsiveness, and pragmatism,” said another client. “Her insight and advice have proven invaluable time and time again and remain integral to our ability to operate quickly and nimbly.”

Susan is the past chair of the Exempt Organizations Committee of the District of Columbia Bar and a member of the American Bar Association. Susan received her J.D. from Catholic University of America, Columbus School of Law and a B.B.A. from St. Bonaventure University.

Photo of Pooja Shah Kothari Pooja Shah Kothari

Pooja Shah Kothari is a member of the Tax Practice and Election and Political Law Groups. She has experience counseling clients on tax controversy matters at the Federal and state level. In addition, Pooja advises various tax-exempt and nonprofit organizations on a wide…

Pooja Shah Kothari is a member of the Tax Practice and Election and Political Law Groups. She has experience counseling clients on tax controversy matters at the Federal and state level. In addition, Pooja advises various tax-exempt and nonprofit organizations on a wide range of issues, such as federal tax exemption, unrelated business income tax, private benefit, inurement, and other tax rules, as well as entity formation and other corporate governance matters.

Photo of William Sokolove William Sokolove

William Sokolove is an associate in the Congressional Investigations, Election and Political Law, and White Collar Defense and Investigations Practice Groups. He advises clients cooperating with and responding to high-profile investigations before Congress and the Department of Justice that entail significant legal and…

William Sokolove is an associate in the Congressional Investigations, Election and Political Law, and White Collar Defense and Investigations Practice Groups. He advises clients cooperating with and responding to high-profile investigations before Congress and the Department of Justice that entail significant legal and reputational risks. He is familiar with each phase of the investigatory process, including preparing for congressional hearings and responding to subpoenas and requests for documents.

William is an active member of the firm’s LGBTQ+ Resource Group and maintains a robust pro bono practice. He has significant experience litigating on behalf of tenants facing eviction.

William was a law clerk on the Senate Judiciary Committee and worked on successful congressional and state attorney general campaigns.

Photo of Emily Caputo Emily Caputo

Emily Caputo is an associate in the firm’s Washington, DC office and a member of the Tax Practice Group.

Prior to joining Covington, Emily served as a Policy Advisor in the U.S. Treasury Department’s Office of Tax Policy. At Treasury, she assisted with…

Emily Caputo is an associate in the firm’s Washington, DC office and a member of the Tax Practice Group.

Prior to joining Covington, Emily served as a Policy Advisor in the U.S. Treasury Department’s Office of Tax Policy. At Treasury, she assisted with the development of guidance spanning the Inflation Reduction Act’s more than twenty new or modified clean energy credits.