Jennifer L. Franklin

Jennifer is Counsel at Simpson Thacher & Bartlett LLP where she practices in the Exempt Organizations Practice. She advises a variety of international and domestic exempt organizations, including both private foundations and public charities, and has worked on several transactions involving hospitals and other healthcare organizations. In addition to working on donor-advised fund projects, Jennifer has experience in the areas of charitable gift-planning and charitable economic development activities. In addition, Jennifer has experience in corporate tax law, particularly in the area of federal income taxation of mergers and acquisitions.

Jennifer’s professional associations include membership with the ABA Section of Taxation’s Exempt Organizations Committee, where she currently serves as the Co-Chair of its Subcommittee on Small Tax-Exempt Organizations. She also serves on the Teleconference CLE Subcommittee of the American Bar Association Section of Taxation’s Professional Services Committee. Jennifer was named a John S. Nolan Fellow of the ABA Section of Taxation for 2002-2003 and served as the Secretary of the ABA Section of Taxation’s Exempt Organizations Committee from 2001-2003. Jennifer has also been a speaker on several panels at meetings of the ABA Section of Taxation’s Exempt Organization’s Committee, discussing topics such as revisions to IRS Form 1023, Application for Recognition of Tax Exemption, and the applicability of Circular 230 to exempt-organization practitioners.

In August 2001, May 2002, October 2002 and May 2003, Jennifer participated on a panel discussion sponsored by the ABA’s Section of Taxation entitled "The Tax-Exempt Tool Kit," which provided basic legal guidance to small not-for-profit organizations. Jennifer co-authored an article with David Shevlin entitled "Heading Into the Year-End: Issues for Donors and Charities to Consider When Making and Accepting Gifts of Restricted Stock," published in Tax Notes Today (electronic format) on December 19, 2001, and republished in the February 2002 edition of The Exempt Organization Tax Review. Jennifer also published an article entitled “Final Regulations Provide Guidance on the Treatment of Corporate Sponsorship Payments" in the July/August 2002 edition of Taxation of Exempts and wrote the “Letter Ruling Alert” in the July 2002 edition of The Exempt Organization Tax Review. Jennifer recently spoke at the New York Regional Association of Grantmakers, The New York Estate Planning Council and the AICPA’s National Not-for-Profit Industry Conference on current topics of interest to grant-makers and charitable gift-planning professionals, including the application of the Pension Protection Act of 2006 to tax-exempt organizations.

Jennifer currently serves on the Board of Directors of The Baby Buggy, Inc., a charity dedicated to providing needy families in New York City with essential clothing and gear for their infants and young children.

Jennifer earned her J.D. at Duke University, where she graduated magna cum laude, and earned her B.S. degree from Georgetown University, where she also graduated magna cum laude.

Good to know

Areas of Practice 1) Tax and 2) Exempt Organizations
Law School Duke University School of Law, 1998 J.D.
Admitted Year 1993
Education Georgetown University, 1993 B.S.
Bar Member / Association American Bar Association, Member, Exempt Organizations Committee, American Bar Association, Co-Chair, Subcommittee on Small Tax-Exempt Organizations
Most recent firm Simpson Thacher & Bartlett LLP
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