Simpson Thacher’s Exempt Organizations attorneys are experienced advisors to clients across the tax exempt and philanthropic sectors. With deep knowledge of complex issues faced by tax exempt organizations, their boards and their donors, our team of dedicated professionals acts as a trusted partner to clients navigating an evolving legal, tax and regulatory environment. As a distinct group within a large law firm, we are uniquely positioned to supplement our own subject matter expertise by collaborating with our sophisticated and industry-leading colleagues across the Firm to holistically serve our clients’ legal needs.
Our Exempt Organizations attorneys regularly advise on a wide range of matters, including:
- Formation and structuring
- Tax exemption and tax planning
- Corporate governance
- Major giving
- Fundraising
- Corporate philanthropy programs
- Compensation and benefits
- Intellectual property
- Mergers and acquisitions and other corporate transactions
- Trusts and estates
- Litigation and controversies
- Engagement with regulators
Our endowment advisory practice is an important part of our Exempt Organizations Practice. We advise endowments and foundations, family offices and other institutional investors on a myriad of investment transactions, such as:
- Complex alternative investments
- “Program-related” and “mission-related” investments
- Not-for-profit and for-profit joint ventures and similar relationships
We regularly work on international philanthropic matters involving U.S. organizations operating abroad, the U.S. operations of foreign charities and “American Friends of” organizations making grants outside the United States.
Our Exempt Organizations clients include:
- American Friends of the Louvre
- The Blackstone Charitable Foundation
- The Blackrock Foundation
- Carnegie Corporation of New York
- The David and Lucile Packard Foundation
- Doctors Without Borders USA
- Fidelity Charitable Gift Fund
- The Ford Foundation
- JPMorgan Chase Foundation
- The New York Public Library
- New York-Presbyterian Hospital
- Open Society Foundations
- The PepsiCo Foundation
- The Pfizer Foundation, Inc.
- Princeton University
- Robin Hood Foundation
- Stanford University
- Stephen A. Schwarzman Education Foundation
- Stephen A. Schwarzman Foundation
Related Links
For an examination of core legal issues intrinsic to the operation of a corporate philanthropy program, refer to “A Legal Guide to Corporate Philanthropy” in The Exempt Organization Tax Review by Partner David Shevlin.