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We have long been respected for our knowledge, experience and innovative thinking regarding tax-exempt organizations and charitable giving.

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We have long been respected for our knowledge, experience and innovative thinking regarding tax-exempt organizations and charitable giving.

Half a century ago, we led the nonprofit sector through the watershed Tax Reform Act of 1969, which divided nonprofits into private foundations and public charities, a legal framework that continues to this day. In response, our late partner Norman Sugarman invented donor-advised funds (DAFs), the popular giving vehicles that today hold more than $140 billion in assets.

Half a century ago, we led the nonprofit sector through the watershed Tax Reform Act of 1969, which divided nonprofits into private foundations and public charities, a legal framework that continues to this day. In response, our late partner Norman Sugarman invented donor-advised funds (DAFs), the popular giving vehicles that today hold more than $140 billion in assets.

BakerHostetler carries forward Sugarman’s legacy, leading the nonprofit sector through legal and legislative challenges with innovative thought leadership and advice that not only meet rigorous federal and state compliance requirements but also support the high standards of excellence, integrity and ethics expected from tax-exempt organizations and the fiduciaries that serve them.

Start with the basic building block of all narrative.

In a village of La Mancha, the name of which I have no desire to call to mind, there lived not long since one of those gentlemen that keep a lance in the lance-rack, an old buckler, a lean hack, and a greyhound for coursing.

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BakerHostetler carries forward Sugarman’s legacy, leading the nonprofit sector through legal and legislative challenges with innovative thought leadership and advice that not only meet rigorous federal and state compliance requirements but also support the high standards of excellence, integrity and ethics expected from tax-exempt organizations and the fiduciaries that serve them.

Nonprofits change the world

Nonprofits change the world

Our clients are hospitals and medical research organizations; colleges, universities and other educational organizations; private foundations, supporting organizations, DAFs and other grant-making institutions; environmental, civil rights and humanitarian organizations; performing art institutes, cultural organizations and museums; congregations and other religious organizations; international, humanitarian, development and peacebuilding organizations; disaster and hardship relief organizations; and many others.

Our clients are hospitals and medical research organizations; colleges, universities and other educational organizations; private foundations, supporting organizations, DAFs and other grant-making institutions; environmental, civil rights and humanitarian organizations; performing art institutes, cultural organizations and museums; congregations and other religious organizations; international, humanitarian, development and peacebuilding organizations; disaster and hardship relief organizations; and many others.

They work to make the world a better place, and their impact is considerable.

They work to make the world a better place, and their impact is considerable.

Nonprofits contribute more than $1 trillion each year to the U.S. economy and provide more than 11.4 million jobs, according to the Federal Reserve, making nonprofit employees the third-largest workforce in the nation, behind manufacturing and retail.

Nonprofits contribute more than $1 trillion each year to the U.S. economy and provide more than 11.4 million jobs, according to the Federal Reserve, making nonprofit employees the third-largest workforce in the nation, behind manufacturing and retail.

And the nonprofit sector is expected to grow rapidly over the next several decades. According to <a href="https://www.wsj.com/articles/older-americans-35-trillion-wealth-giving-away-heirs-philanthropy-11625234216">The Wall Street Journal</a>, older generations will hand down some $70 trillion by 2042, with $61 trillion going to heirs and the balance going to philanthropy.&nbsp;

And the nonprofit sector is expected to grow rapidly over the next several decades. According to <a href="https://www.wsj.com/articles/older-americans-35-trillion-wealth-giving-away-heirs-philanthropy-11625234216">The Wall Street Journal</a>, older generations will hand down some $70 trillion by 2042, with $61 trillion going to heirs and the balance going to philanthropy.&nbsp;

As nonprofits keep increasing their impact and reach, we will continue helping them succeed.

As nonprofits keep increasing their impact and reach, we will continue helping them succeed.

We provide advice regarding:

We provide advice regarding:

An organized collection of items displayed in a specific order.

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List

<ul class="wp-block-list">
<li>Tax matters, including formation, audits, regulations, litigation and private rulings at the federal and state levels.</li>



<li>Charitable contributions, DAFs, development activities and grant-making.</li>



<li>Corporate governance, board relations, executive compensation, internal investigations and outside general counsel services.</li>



<li>Charitable investment funds; endowments; private equity and mission- and program-related fund formation; and environmental, social and corporate governance investing.</li>



<li>Intellectual property, technology transfer and licensing, and trademarks.</li>



<li>Operational issues, including employment, contracts, M&amp;A and joint ventures.</li>



<li>Privacy and cybersecurity.</li>



<li>Government relations and advocacy.</li>



<li>Bankruptcy or insolvency, combinations, and consolidations.</li>
</ul>

Tax matters, including formation, audits, regulations, litigation and private rulings at the federal and state levels.

core/list-item

List Item

<li>Tax matters, including formation, audits, regulations, litigation and private rulings at the federal and state levels.</li>

Charitable contributions, DAFs, development activities and grant-making.

<li>Charitable contributions, DAFs, development activities and grant-making.</li>

Corporate governance, board relations, executive compensation, internal investigations and outside general counsel services.

<li>Corporate governance, board relations, executive compensation, internal investigations and outside general counsel services.</li>

Charitable investment funds; endowments; private equity and mission- and program-related fund formation; and environmental, social and corporate governance investing.

<li>Charitable investment funds; endowments; private equity and mission- and program-related fund formation; and environmental, social and corporate governance investing.</li>

Intellectual property, technology transfer and licensing, and trademarks.

<li>Intellectual property, technology transfer and licensing, and trademarks.</li>

Operational issues, including employment, contracts, M&amp;A and joint ventures.

<li>Operational issues, including employment, contracts, M&amp;A and joint ventures.</li>

<li>Government relations and advocacy.</li>

Bankruptcy or insolvency, combinations, and consolidations.

<li>Bankruptcy or insolvency, combinations, and consolidations.</li>

<ul><li>Tax matters, including formation, audits, regulations, litigation and private rulings at the federal and state levels.</li><li>Charitable contributions, DAFs, development activities and grant-making.</li><li>Corporate governance, board relations, executive compensation, internal investigations and outside general counsel services.</li><li>Charitable investment funds; endowments; private equity and mission- and program-related fund formation; and environmental, social and corporate governance investing.</li><li>Intellectual property, technology transfer and licensing, and trademarks.</li><li>Operational issues, including employment, contracts, M&amp;A and joint ventures.</li><li>Privacy and cybersecurity.</li><li>Government relations and advocacy.</li><li>Bankruptcy or insolvency, combinations, and consolidations.</li></ul>

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<section class="wp-block-contentpilot-expand-more"><div class="wp-block-contentpilot-expand-more__excerpt is-visible" data-selector="expand-more"></div><div class="wp-block-contentpilot-expand-more__full-content" data-selector="expand-more">BakerHostetler carries forward Sugarman’s legacy, leading the nonprofit sector through legal and legislative challenges with innovative thought leadership and advice that not only meet rigorous federal and state compliance requirements but also support the high standards of excellence, integrity and ethics expected from tax-exempt organizations and the fiduciaries that serve them.Nonprofits change the worldOur clients are hospitals and medical research organizations; colleges, universities and other educational organizations; private foundations, supporting organizations, DAFs and other grant-making institutions; environmental, civil rights and humanitarian organizations; performing art institutes, cultural organizations and museums; congregations and other religious organizations; international, humanitarian, development and peacebuilding organizations; disaster and hardship relief organizations; and many others.They work to make the world a better place, and their impact is considerable.Nonprofits contribute more than $1 trillion each year to the U.S. economy and provide more than 11.4 million jobs, according to the Federal Reserve, making nonprofit employees the third-largest workforce in the nation, behind manufacturing and retail.And the nonprofit sector is expected to grow rapidly over the next several decades. According to <a href="https://www.wsj.com/articles/older-americans-35-trillion-wealth-giving-away-heirs-philanthropy-11625234216">The Wall Street Journal</a>, older generations will hand down some $70 trillion by 2042, with $61 trillion going to heirs and the balance going to philanthropy.&nbsp;As nonprofits keep increasing their impact and reach, we will continue helping them succeed.We provide advice regarding:<ul><li>Tax matters, including formation, audits, regulations, litigation and private rulings at the federal and state levels.</li><li>Charitable contributions, DAFs, development activities and grant-making.</li><li>Corporate governance, board relations, executive compensation, internal investigations and outside general counsel services.</li><li>Charitable investment funds; endowments; private equity and mission- and program-related fund formation; and environmental, social and corporate governance investing.</li><li>Intellectual property, technology transfer and licensing, and trademarks.</li><li>Operational issues, including employment, contracts, M&amp;A and joint ventures.</li><li>Privacy and cybersecurity.</li><li>Government relations and advocacy.</li><li>Bankruptcy or insolvency, combinations, and consolidations.</li></ul></div><button class="wp-block-contentpilot-expand-more__more-button is-visible" data-selector="expand-more">View More</button><button class="wp-block-contentpilot-expand-more__less-button" data-selector="expand-more">View Less</button></section>

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<li>The Legal 500 United States
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Edward J. Beckwith

Robert R. Galloway

Christopher D. Fidler

E. Mark Braden

Daniel J. Guttman

Frank C. Miller

Elizabeth Ann Smith (“Betsy”)

Naomi Meisels

Trevor M. Stanley

Chad W. Makuch

Joseph F. Verciglio

Lisa A. Roberts-Mamone

Lucas L. Witters

Samantha M. White

Matthew W. Stevens

Adam D. Gale

Patrick R. Donahue

Sarah E. Baley

Alexander L. Reid

Matthew R. Elkin

Hillary Hammond Cook

Alexander C. Campbell

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