Pittsburgh, Pennsylvania 15222
Carolyn is a partner in the Business & Finance Department and was Managing Partner of the firm’s Pittsburgh office from 2001 to 2006. She is currently Corporate Secretary for the firm and a member of the firm's Executive Committee. The greatest part of Carolyn's practice involves matters for exempt organizations, including public charities, private foundations, and trade associations.
She has extensive experience in representing exempt organizations before the Internal Revenue Service and the federal courts. She regularly obtains and defends an organization’s exempt status, including representing clients on issues such as unrelated business taxable income, intermediate sanctions, and the private foundation excise taxes.
Carolyn provides day-to-day advice to a wide variety of tax-exempt organizations. She has received numerous private letter rulings on behalf of clients that have permitted them to further their exempt purposes. She also has planned complicated restructurings of exempt organizations, including the creation of affiliated entities as well as the sale of exempt organizations to for-profit entities.
Exempt organizations are nonprofit entities, and Carolyn is fully versed in the applicable nonprofit laws. She regularly provides advice to governing boards concerning their fiduciary duties. In addition, she has particular expertise with respect to the legal issues affecting investments by nonprofit organizations.
A significant aspect of Carolyn’s practice includes charitable contribution issues, such as planned giving and other matters of interest to development professionals. Clients rely on her to provide quick, concise answers to involved charitable-giving questions and to draft the appropriate documents; and she has written and spoken extensively on various issues relevant to exempt organizations and charitable giving as well.
|Areas of Practice||1) Corporate & Securities, 2) Capital Markets, 3) Global Regulatory Enforcement, 4) Higher Education, 5) Higher Education Tax, 6) Tax-Exempt / Nonprofit Organizations, 7) Public Policy & InfrastructureTransactional Tax Practice, 8) Associations and 9) Private Foundations|
|Law School||Harvard Law School, 1984, J.D.|
|Education||Harvard University, 1980, A.B.|
|Bar Member / Association||Pennsylvania State Bar Association|
|Most recent firm||Reed Smith LLP|
Regulatory Attorney Lutron Electronics Co., Inc has an immediate opening for a Regulatory Attorney. In this position, you would be a key part of the Legal team. A successful Regulatory At...
ASSOCIATE ATTORNEY - Philadelphia - Sweeney & Sheehan, a medium size Insurance Defense Litigation Firm seeks an Associate Attorney with 4-8 years significant experience in the following area: genera...
Legal Assistant - Temporary
Legal Assistant - Temporary The candidate will take on duties that include preparing intricate legal documents and correspondences such as Motions and Pleadings. Will maintain files, answer phones, ...
|+ View more jobs|
A. Harrison Barnes is a well-known attorney throughout the United States. As a member of the Malibu community, Harrison is committed to serving the needs of Malibu residents and businesses in legal matters.
Alan Singer is a partner in Morgan Lewis's Securities Practice. Mr. Singer advises companies with regard to a diverse range of corporate and securities matters.