Carly Leinheiser is a member of the Exempt Organizations Group, where she counsels both public charities and private foundations on a broad range of corporate and tax matters. She regularly advises clients with respect to corporate formation and governance, including the adoption of key governance policies and implementation of procedures to address conflicts of interest and other governance issues under state and federal law. She also advises nonprofit clients in connection with significant corporate transactions, such as mergers, asset sales, and dissolutions.
Ms. Leinheiser frequently represents nonprofit clients in connection with applications for tax-exempt status pending before the Internal Revenue Service. She advises clients on a variety of federal tax issues, including limitations on lobbying and political campaign activity, unrelated business income tax, self-dealing and the private foundation excise tax rules, and qualifying distributions by private foundations, including program-related investments.
Ms. Leinheiser has significant experience with state charitable solicitation laws, and regularly advises on state registration and reporting requirements, required fundraising disclosures, and compliance issues related to cause marketing campaigns and commercial co-ventures. She regularly advises on corporate philanthropy issues and represents corporate foundations, as well as for-profit social enterprises, such as benefit corporations and certified B Corporations, that seek to use business strategies to effect positive social change.
Ms. Leinheiser has been listed as a Rising Star in New York Super Lawyers® in the area of Nonprofit Organizations since 2015 (Super Lawyers is a registered trademark of Key Professional Media, Inc.)