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With 18 offices, from New York to Los Angeles and Seattle to Orlando, we live and work in communities all over the U.S., collaborating across locations, disciplines and even borders. Our experienced, highly ranked lawyers serve businesses wherever they are and wherever they want to go.

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Pro Bono

Am Law 100 firm with practices in Business, Digital Assets and Data Management, Intellectual Property, Labor & Employment, Litigation and Tax.

Home | BakerHostetler

John Carney Chairs and Speaks, Jimmy Fokas Speaks at PLI Basics of Accounting for Lawyers 2025

Webinar Series: Transforming Legacy Management Experience

Rebecca Schrote Presents on APEX Depositions at Columbus Bar Association CLE Session

To Help the New Administration Help Your Industry, You Need an Agency Strategy (Real Estate Finance Journal)

We have long been respected for our knowledge, experience and innovative thinking regarding tax-exempt organizations and charitable giving.

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Half a century ago, we led the nonprofit sector through the watershed Tax Reform Act of 1969, which divided nonprofits into private foundations and public charities, a legal framework that continues to this day. In response, our late partner Norman Sugarman invented donor-advised funds (DAFs), the popular giving vehicles that today hold more than $140 billion in assets.

BakerHostetler carries forward Sugarman’s legacy, leading the nonprofit sector through legal and legislative challenges with innovative thought leadership and advice that not only meet rigorous federal and state compliance requirements but also support the high standards of excellence, integrity and ethics expected from tax-exempt organizations and the fiduciaries that serve them.

Nonprofits change the world

Our clients are hospitals and medical research organizations; colleges, universities and other educational organizations; private foundations, supporting organizations, DAFs and other grant-making institutions; environmental, civil rights and humanitarian organizations; performing art institutes, cultural organizations and museums; congregations and other religious organizations; international, humanitarian, development and peacebuilding organizations; disaster and hardship relief organizations; and many others.

They work to make the world a better place, and their impact is considerable.

Nonprofits contribute more than $1 trillion each year to the U.S. economy and provide more than 11.4 million jobs, according to the Federal Reserve, making nonprofit employees the third-largest workforce in the nation, behind manufacturing and retail.

And the nonprofit sector is expected to grow rapidly over the next several decades. According to <a href="https://www.wsj.com/articles/older-americans-35-trillion-wealth-giving-away-heirs-philanthropy-11625234216">The Wall Street Journal</a>, older generations will hand down some $70 trillion by 2042, with $61 trillion going to heirs and the balance going to philanthropy.&nbsp;

As nonprofits keep increasing their impact and reach, we will continue helping them succeed.

We provide advice regarding:

Tax matters, including formation, audits, regulations, litigation and private rulings at the federal and state levels.

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Charitable contributions, DAFs, development activities and grant-making.

Corporate governance, board relations, executive compensation, internal investigations and outside general counsel services.

Charitable investment funds; endowments; private equity and mission- and program-related fund formation; and environmental, social and corporate governance investing.

Intellectual property, technology transfer and licensing, and trademarks.

Operational issues, including employment, contracts, M&amp;A and joint ventures.

Bankruptcy or insolvency, combinations, and consolidations.

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Stock Market Numbers showing the graph lines over numbers

<ul>
<li>Chambers HNW
<ul>
<li>Private Wealth Law – Colorado (2016 to 2024)</li>
<li>Family/Matrimonial: High Net Worth – Ohio (2021 to 2024)</li>
<li>Private Wealth Law – Ohio (2016 to 2024)</li>
<li>Private Wealth Law – Washington, D.C. (2019 to 2024)</li>
</ul>
</li>
<li>Chambers USA
<ul>
<li>Employee Benefits &amp; Exec. Comp. ‒ Ohio (2007 to 2024)</li>
<li>Political Law ‒ Nationwide (2024)</li>
<li>Tax Controversy ‒ Nationwide (2014 to 2024)</li>
<li>Tax ‒ District of Columbia (2010 to 2024)</li>
<li>Tax ‒ Ohio (2021 to 2024)</li>
</ul>
</li>
<li>The Legal 500 United States
<ul>
<li>Tax ‒ International Tax (2014 to 2024)</li>
<li>Tax ‒ Not-for-Profit (Nonprofit and Tax Exempt Organizations) (2023, 2024)</li>
<li>Tax ‒ US Taxes: Contentious (2019 to 2024)</li>
<li>Tax ‒ US Taxes: Non-Contentious (2015 to 2024)</li>
</ul>
</li>
<li>U.S. News – Best Lawyers “Best Law Firms” – National Rankings
<ul>
<li>Employee Benefits (ERISA) Law (2012 to 2025)</li>
<li>Litigation – ERISA (2012 to 2025)</li>
<li>Litigation – Tax and Controversy (2012 to 2025)</li>
<li>Tax Law: National (2012 to 2025)</li>
<li>Trusts &amp; Estates Law (2012 to 2025)</li>
</ul>
</li>
</ul>

Edward J. Beckwith

Robert R. Galloway

Christopher D. Fidler

E. Mark Braden

Daniel J. Guttman

Frank C. Miller

Elizabeth Ann Smith (“Betsy”)

Naomi Meisels

Trevor M. Stanley

Chad W. Makuch

Joseph F. Verciglio

Lisa A. Roberts-Mamone

Lucas L. Witters

Samantha M. White

Matthew W. Stevens

Adam D. Gale

Patrick R. Donahue

Sarah E. Baley

Alexander L. Reid

Matthew R. Elkin

Hillary Hammond Cook

Alexander C. Campbell

Sam Hagerty

James B. Wise

Washington, D.C.

Partner

Alexander Reid Presents Update on Nonprofit Legislation, Regulation at Illinois CPA Society Symposium

Alexander Reid Explains Steps Needed for Harvard to Lose Tax-Exempt Status

Alexander Reid Presents at VoLo Foundation Philanthropy Event

Why the Foreign Agents Registration Act (FARA) Matters to your Organization in 2025

Alexander Reid Serves on Exempt Organizations Panel at 2025 DC Bar Tax Conference

Alexander Reid Shares Views on Nonprofit Sector at UT Law’s 42nd Annual Nonprofit Organizations Institute

Alexander Reid Comments on the Effect of Federal Debt on Nonprofits in Tax Notes Article

Alexander Reid Quoted About OpenAI in New York Times and Bloomberg’s ‘Money Stuff’ Newsletter

Alexander Reid Comments on Progressive Tax Rates in Business Insider Article

Alexander Reid Comments in Article on IRS Nonprofit Rule’s Durability

Alexander Reid Authors Article on How Reverse Discrimination Can Threaten Charities

Alexander Reid Quoted in Wall Street Journal Article on Threats to ‘Dark Money’ in Politics

Edward Beckwith Speaks at 61st Annual NAEPC Advanced Estate Planning Conference

Alexander Reid Calls Filing Exemption for EOs a Welcome Development in Tax Notes Article

Alexander Reid Presents at Philanthropy Southeast Conference

Alexander Reid Speaks at Philanthropy Southwest 76th Annual Conference

Jonathan Forman Participates in Webinar on Financial Sector Cybersecurity

Alexander Reid Authors Article About Impact of Reverse Discrimination Decisions on Charities

Alexander Reid Participates in Panel at Philanthropy Roundtable Annual Meeting

Alexander Reid Comments on OpenAI’s Plan to Convert to For-Profit Company in Two Pubs

Alexander Reid Presents at 2024 Leadership 18 CEO Meeting

Alexander Reid Headlines Advocacy Plenary Lunch at 2024 CGP Conference

Alexander Campbell Provides Legal Update for Northern Ohio Charitable Gift Planners

Webinar: Using the Law to Remediate Injustice: Legal Strategies for Nonprofits and Foundations

Alexander Reid Provides Capitol Hill Update at AHLA Tax Issues for Health Care Organizations

Alexander Reid Comments on Iowaska Church Claim of Tax-Exempt Status

Alexander Reid Takes Part in Webinar on Compliance for Tax Exempt Organizations

Webinar: Implications of the Supreme Court’s Tax Decision in Moore v. United States

BakerHostetler attorneys, practice areas stand out in The Legal 500 annual guide

Alexander Reid Presents at 12th Annual Higher Education Taxation Institute

BakerHostetler Sponsors Tax Executives Institute Seminar

Alexander Reid Lauds Melinda French Gates Departure from Bill and Melinda Gates Foundation

Alex Reid Comments on Charities’ Request for Reproposed Regulations

Alexander Reid Takes Part in Panel Regarding Future of Nonprofit Regulation

Five BakerHostetler Attorneys Involved in ABA Section of Taxation 2024 May Tax Meeting

Alexander Reid Participates in Roundtable at AICPA & CIMA Not-for-Profit Industry Conference

Alexander Reid States that Congress Should Expand Free Speech Rules for Tax-Exempt Groups

Alex Reid Comments on College Athlete Unions and Scholarship Tax

Webinar: Race-Based Grantmaking and Charitable Activities: Protected First Amendment Speech or Prohibited Racial Exclusion?

Alex Reid Presents at 41st Annual Representing & Managing Tax-Exempt Organizations

Webinar: Renewable Energy: How Nonprofits Can Utilize Renewable Credits for Campus Projects

Alex Reid Says IRS Proposals Will Alter How Nearly Every Donor-Advised Fund in the Country Operates

Alexander Reid Comments on Nonprofits Becoming For-Profits in MinistryWatch Article

Alexander Reid Describes IRS Dilemma in Bloomberg Tax News Article

Alexander Reid Shares Latest Developments Impacting Nonprofit Sector at Nonprofit Organizations Institute

Alex Reid Is Panelist at 2024 D.C. Bar Tax Conference

Proposed Regulations Define Donor Advised Funds

Forcing change in OpenAI board membership, governance could be difficult, Reid says

Webinar: Defining Donor Advised Funds: What Is a DAF? (And What Is It Not?)

Reid discusses impact of proposed IRS regulations on fiscally sponsored organizations

Paravano, Mowbray and Campbell present at annual Cleveland Tax Institute

Inside scoop for healthcare organizations: What’s happening in Congress?

New IRS regulations regarding contributions to supporting organizations do not represent major change, Reid says

Reid says Congress should broaden (not curtail) nonprofit free speech rules

Reid offers legislative update at private foundation conference

Some lawmakers want to revisit IRS rules governing the political activities of nonprofits

Alexander Reid Discusses Federal Proposals That Would Have Major Impacts on Donor-Advised Funds

Campbell offers legal update on charitable giving

Alexander Reid Raises Concerns About House Plan to Curb IRS Oversight of Exempt Organizations

Alexander Reid Presents at AICPA & CIMA Private Foundation Summit

Nicholas Mowbray Discusses Federal Tax Credits Available to Nonprofits

Alexander Reid Offers Update on Congress, the IRS and the Treasury

Alexander Reid Moderates Capitol Hill Update at Exempt Organizations Conference

Alex Campbell and Scott Swartz Offer Options Beyond Traditional Business Succession

Alexander Reid Co-Hosts D.C. Bar Podcast on Civil Rights and Nonprofits

Alexander Reid Quoted About Court Decision to Deny an Organization Tax-Exempt Status

Alex Campbell Explains the Particulars of Donating Complex Assets to Charity

Ed Beckwith Discusses Private Foundation Self-Dealing

Alexander Reid Gives College and University Update at Tax-Exempt Organizations Conference

Mike Semes, Alexander Reid and Matthew Elkin Offer Insights for PA Nonprofits Following Pottstown Decision

Alexander Reid Discusses Nonprofit Sector Developments at Conference

Alexander Reid Quoted About Enhanced Congressional Oversight of the IRS

Alexander Reid Moderates Exempt Organizations Capitol Hill Update

Alexander Reid Addresses Philanthropy in Wealth Transfer

Alexander Reid Discusses Tax Exemption Developments

Alexander Reid Illuminates Nonprofit Sector at Annual Nonprofit Organizations Institute

Alexander Reid Expects No New Legislation Amid Congressional Gridlock in 2023

Alexander Reid Joins Other Notable Speakers at Western Conference on Tax Exempt Organizations

Alexander Reid Addresses Possible Impacts on Nonprofits of Same-Sex Marriage Bill

Alexander Reid Leads Exempt Organizations Conversation Presented by TEGE

Andrew Grossman and Alexander Reid Address Potential Impacts of Recent Supreme Court Decisions

Alexander Reid Discusses Two Models for Keeping a Business Running While Sending Future Profits to Charity

Alexander Reid Addresses Philanthropy Roundtable’s 2022 Annual Meeting

Alexander Reid Addresses Cleveland Foundation Seminar on Charitable Giving and the Nonprofit Sector

Alexander Reid Quoted About Impact of Endowment Tax on Wealthy Universities

Alexander Reid Moderates Panel at Virtual ABA Tax Exempt Organizations Symposium

Alexander Reid Is Quoted in Tax Notes Regarding New IRS Regulations

Alexander Reid Participates in Panel at Accountants’ Private Foundation Conference

Alexander Reid Moderates ‘Capitol Hill Update’ at Health Law Conference

Alexander Reid Moderates Capitol Hill Update

Alexander Reid Quoted in Tax Notes Regarding Nonitemizer Charity Deduction

Alexander Reid Speaks at Not-for-Profit Industry Conference

Nonprofit Investing 101: Private Equity, Hedge Funds, and Other Alternative Investments

Matt Elkin and Alexander Reid Offer Update on Tax-Exempt Organizations

Alexander Reid on Panel about Cryptocurrency Donations to Tax-Exempt Organizations

Alexander Reid Discusses Developments in the Nonprofit Sector

Alexander Reid Offers Essential ‘Course’ in Nonprofits

Do you know D&O? Insurance for Nonprofit Directors and Officers

International Tax

Family Office and Private Trust Companies

Tax Controversy and Litigation

Corporate Governance

Transactional Tax

State and Local Tax

Private Wealth

Private Wealth Planning

Federal Policy

Criminal Tax Defense

Historic Tax Credit

Political Law

Compliance

Strategic Healthcare Initiatives

Industries

Financial Services: Investment Funds

Affirmative Action Decision Resource Center

State Attorney General Enforcement, Investigations and Litigation

<ul>
<li>Deliver ongoing advice and services to health care systems and providers regarding various issues, including the structure of joint ventures, compliance with the requirements of the Patient Protection and Affordable Health Care Act, annual information return reporting and other business and operational issues.</li>
<li>Advise various corporations on company-related private foundation issues, including charitable contributions, self-dealing, excess business holdings, and employee assistance programs.</li>
<li>Provide ongoing advice to large private foundation engaged in sophisticated grant-making, including program-related investments and loans.</li>
<li>Counsel private foundations on international grant-making and public charity equivalency determinations.</li>
<li>Assist organizations with conflict of interest policies and procedures to ensure compliance with best practices and excess benefit transaction safe harbor procedures.</li>
<li>Assist community foundations and similar organizations with various planned giving matters, including conversion of private foundations to donor-advised funds and supporting organizations.</li>
<li>Counsel various tax-exempt entities regarding complex compensation and insider transaction issues.</li>
<li>Advise private foundations regarding operation of employee scholarship, disaster relief, and matching gift programs.</li>
<li>Provide advice to tax-exempt entities regarding managing and minimizing unrelated business taxable income (UBTI).</li>
</ul>

Tax-Exempt Organizations and Charitable Giving

Tax-Exempt Organizations and Charitable Giving

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