Jodi P. Pellettiere, Partner

Clients

501(c)(3) Organizations, Public Charities: Creating not-for-profit organizations; obtaining federal tax-exemptions; advising on board policies (e.g., conflict-of-interest, records retention, and whistleblower policies); analyzing and advising on excess-benefit transactions; providing investor services; and advising on issues related to unrelated taxable income.

501(c)(3) Organizations, Private Foundations: Grantmaking and advice on grantmaking programs and procedures, including (but not limited to) making grants to international organizations; assisting in compliance with rule of expenditure responsibility; making equivalency determinations; facilitating structure- and program-related investments; advice on business holdings and transactions involving business holdings; advice on self-dealing transactions; reviewing investment documents; and advising on issues such as tax shelter transactions.

For-Profit Organizations: Advice on qualifying for program-related investments; advice on issues pertaining to tax-exempt affiliates or contract partners; structural guidance, including regarding benefit corporations; and advice regarding joint ventures and other transactions with tax-exempt organizations.

Educational Institutions: Creating not-for-profit organizations; obtaining federal tax-exemptions; board policies (e.g., conflict-of-interest, records retention, and whistleblower policies); analyzing and advising on excess-benefit transactions; investor services; and advising on issues related to unrelated taxable income.