Foundations & Nonprofits

Scientific breakthroughs. Breathtaking art. Fighting inequality. Saving habitats. Caring for the sick and the elderly. Our clients are society's innovators, working to solve the world's most intractable problems and expand our horizons. We make sure the law is their ally and not an obstacle.

Overview

Davis Wright Tremaine's foundations and nonprofits group understands the unique needs of philanthropists, nonprofits and tax-exempt organizations. Our clients must pursue their missions efficiently while navigating a maze of complex and ever-changing laws. They face scrutiny from donors, beneficiaries, the public, the press, and regulators. We help them ensure they are meeting their obligations of good governance and legal compliance, structuring solutions and providing them timely guidance and support so they can remain focused on achieving their goals and impact.

We deliver exceptional legal services to leading foundations, public charities, and philanthropists across the country, who look to us as they explore new opportunities and encounter legal and operational challenges. Our depth and years of experience in the field are recognized nationally and allow us to answer questions practically and quickly. We pride ourselves on translating complex tax and legal concepts into useful advice that enable our clients to engage in effective, strategic decision-making.

Chair, Tax-Exempt Organizations Practice

Co-chair, Attorneys of Color Affinity Group

San Francisco

415.276.6538

Our clients encompass the full spectrum of the philanthropic and nonprofit world. With comprehensive knowledge and experience, we provide sophisticated, multidisciplinary advice on all matters of critical importance to nonprofits.

Foundations and Philanthropic Entities

Individual philanthropists, family and independent private foundations, corporate philanthropies, disaster-relief funds, community foundations and other donor-advised fund (DAF) sponsors, Alaska Native and Native American philanthropies, and private operating foundations.

Operating Public Charities

Global health organizations, private schools, colleges and universities, museums and other arts and cultural institutions, social justice organizations, environmental conservation groups, religious organizations, social service providers, retirement facilities and CCRCs.

Healthcare and Scientific Research Organizations

Nonprofit healthcare systems, hospitals, clinics and health plans, medical and scientific research institutes, and accountable care organizations.

Other Nonprofits and New Models

Section 501(c)(4) organizations and other organizations involved in advocacy, lobbying and political activities, trade associations and business leagues under Section 501(c)(6), social clubs under Section 501(c)(7), and new hybrid organizational types such as benefit corporations and social purpose organizations.

RE Sources for Sustainable Communities, et al. v. Building Industry Association of Wash.

Successfully defended a trade association against claims in excess of $40 million for alleged breaches of fiduciary duty associated with the administration of a workers' compensation return on industrial insurance program and associated trust. Culminating in a trial after more than three years of litigation in multiple forums, all of petitioners' claims for monetary relief were rejected. No. C07-1519RSM (W.D. Wash. 2008); (Thurston Cnty. (Wash.) Super. Ct. 2011)

Tax-exempt equipment financing for Citrus Valley Health Partners

Represented health system in tax-exempt equipment financing issued by the California Health Facilities Financing Authority. (2010).

Interstate commerce - dissociation claims for private clients

Obtained several favorable settlements in 2005-2008 in disputes with the Washington Department of Revenue claiming constitutional exemption of sales from business and occupation tax based on dissociation from in-state activities. (2008)

IRS compensation examination for private client

Successfully handled IRS audit of senior executive of large nonprofit, resulting in IRS agreeing to drop all assertions of intermediate sanctions penalties. (2008)