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David Shevlin is a Partner at Simpson Thacher & Bartlett LLP and is Head of the Exempt Organizations Group. He advises a variety of international and domestic exempt organizations, including all forms of private foundations and public charities. Mr. Shevlin also advises donors to and the governing bodies of exempt organizations. In particular, Mr. Shevlin has been involved in advising governing bodies of exempt organizations in connection with internal investigations. He provides counsel to a number of endowed universities, foundations, hospitals and cultural institutions with respect to the investment of their endowments.
Mr. Shevlin has been recognized as a leading not-for-profit lawyer in The Legal 500 United States (2013) and as a leading practitioner in Chambers USA: America’s Leading Lawyers for Business (2008 – 2013). In addition, he regularly speaks and writes on topics of relevance to exempt organizations.
Mr. Shevlin is Vice Chair of the American Bar Association’s Section of Taxation Committee on Exempt Organizations. The Committee is considered the nation’s leading exempt organizations practitioners group. He will become Chair of the Committee in two years. Mr. Shevlin’s recent professional associations have included membership with the Exempt Organizations Committee of the American Bar Association Section of Taxation, where he served as Co-Chair of the Sub-Committee on Unrelated Business Taxable Income (UBTI), and was a member of the ABA Coordinating Committee on Nonprofit Governance. He also served as chair of the Exempt Organizations Committee Task Force on the Model Nonprofit Corporation Act. He served on the American Bar Association Task Force that published a guide to the impact of the Sarbanes-Oxley Act of 2002 on nonprofit organizations. Mr. Shevlin also served on the Editorial Board of White on New York Corporations, a leading treatise on New York Corporate Law.
Mr. Shevlin serves on the Board of Directors of Doctors Without Borders USA, and is Chairman of the Audit Committee and Secretary of that organization.
Mr. Shevlin earned his J.D., magna cum laude, at New York University where he was named a member of Order of the Coif, and earned his B.S. degree from Cornell University, where he was named a Presidential Scholar.
Honors/Associations
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Vice Chair, American Bar Association, Section of Taxation Committee on Exempt Organizations; Chair, Special Task Force on the Model Non-Profit Corporations Act; Past Co-Chair, Subcommittee on Unrelated Business Taxable Income; Member, Special Task Force on Impact of Sarbanes-Oxley Act of 2002 on Nonprofit Organizations |
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Association of the Bar of the City of New York |
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Doctors Without Borders, Board of Directors; Chair, Administrative Committee and Secretary (2001-Present) |
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Global Film Institute, Board of Directors and Secretary (2003-Present) |
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Nonprofit Coordinating Committee of New York, Member, Subcommittee on Government Relations (2002-Present) |
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White on New York Corporations, Member, Editorial Board (2004-Present) |
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Publications
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Fiscal Cliff Tax Legislation Brings Certainty to Estate, Gift and GST Taxes and Makes Changes Affecting Charitable Giving
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Final, Proposed and Temporary Regulations Regarding the Requirements to Qualify as a Type III Supporting Organization
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Proposed Regulations Relating to Equivalency Determinations by Private Foundations
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Introduction of the New York Non-Profit Revitalization Act
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Governor Cuomo’s Executive Order 38 and Regulations Affecting New York State-Funded Service Providers
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Proposed Regulations Providing Additional Examples of Private Foundation Program-Related Investments
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Report on Nonprofit Revitalization Released by Attorney General Eric T. Schneiderman
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Attorney General Guidance on the New York Prudent Management of Institutional Funds Act
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Enactment of the New York Prudent Management of Institutional Funds Act Affecting New York Not-For-Profit Institutions
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Spending by New York Not-for-Profit Corporations from "Underwater" Endowment Funds
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Policy and Practice Checklist for the 2008 IRS
Form 990
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Changes to 2008 IRS Form 990 and Instructions
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Temporary Regulations Regarding Public
Charity Classification and Advance Ruling
Periods Following the Redesign of IRS Form 990
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Taxation of Income from Services Provided to Other Tax-Exempt Organizations
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Changes to New York State Sales Tax Law
Affecting Tax-Exempt Organizations
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A Legal Guide to Corporate Philanthropy
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Provisions of Interest to Charitable Organizations and their Donors in H.R. 4, the Pension Protection Act of 2006
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Changes to 2005 IRS Form 990
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Legislative Developments Affecting Charities
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The Impact of the Sarbanes-Oxley Act on Not-For-Profit Organizations
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Recent Court Decisions Analyze the Rules Governing "Type 3" Supporting Organizations
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BBB Wise Giving Alliance Adopts Standards for Charitable Accountability
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New York State Attorney General Proposes Adding Certain Sarbanes-Oxley Provisions To New York Not-For-Profit Corporation Law
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Recent Court Decisions Highlight the Complexity of the Rules Governing 'Type 3' Supporting Organizations, The Exempt Organization Tax Review, February 2003
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Donor-Advised Funds: The Applicability of Rule 12b-1 Fees and Trail Commissions, The Exempt Organization Tax Review, June 2001
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Heading into the Year-End: Issues for Donors and Charities to Consider When Making and Accepting Gifts of Restricted Stock, Tax Notes Today (electronic format), December 19, 2001 and The Exempt Organization Tax Review
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Model Charter for Audit Committees of Boards of Directors of Not-for-Profit Organizations
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Disaster Relief by Employer-Controlled Charities
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The Martha Graham Cases: Recent Dispute Warns Companies To Secure Their Intellectual Property Rights
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Final Regulations Regarding the Tax Treatment of Corporate Sponsorship Payments to Tax-Exempt Organizations
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Using the “Rebuttable Presumption of Reasonableness” Procedure to Comply with the Final Regulations on “Intermediate Sanctions”
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Final Regulations on “Intermediate Sanctions”
Applicable to Persons Associated with or Employed by Public Charities and Social Welfare Organizations
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Disaster-Relief Assistance: The Requirement of Need or Distress in the Context of Charitable Gifts
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Donor–Advised Funds: The Applicability of Rule 12b-1 Fees and Trail Commissions
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Forming and Operating a Private Foundation
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Speaking Engagements
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David Shevlin and Victoria Bjorklund to Speak at the 30th Annual “Representing and Managing Tax-Exempt Organizations” Conference
April 5, 2013
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David Shevlin to Speak at PLI's "Advising Nonprofit Organizations 2013" Program on February 12, 2013
December 14, 2012
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Victoria Bjorklund and David Shevlin Speak at the Western Conference on Tax Exempt Organizations
November 29, 2012
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David A. Shevlin To Speak at PLI's "Advising Nonprofit Organizations 2012" Program on February 14, 2012
December 22, 2011
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David A. Shevlin to Moderate a Panel at the ABA 2011 Joint Fall CLE Meeting
September 22, 2011
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Victoria B. Bjorklund and David A. Shevlin to Speak at the 25th Annual ALI-ABA and ABA Section of Taxation’s “Tax Exempt Organizations: An Advanced Course” Program
September 22, 2011
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David A. Shevlin to Speak at ALI-ABA's "Legal Issues in Museum Administration" Program
March 2, 2011
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David A. Shevlin To Speak at PLI's "Advising Nonprofit Organizations 2011" Program
January 18, 2011
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Admissions
Education
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New York University School of Law, 1992 J.D. magna cum laude; Order of the Coif; American Jurisprudence Award, Evidence, 1992; American Jurisprudence Award, Professional Responsibility, 1991 |
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Cornell University, 1989 B.S. With Distinction; Presidential Scholar |
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