Chicago Office
300 N. LaSalle Street Suite 4000
Chicago,
Illinois
60654
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Professional Experience
Jodi Pellettiere focuses her practice on representing and advising not-for-profit organizations with respect to corporate and tax issues. She represents a variety of tax-exempt entities (including public charities, private and public foundations, and charitable and educational institutions) in matters such as:
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Creating new organizations and securing and maintaining federal tax exemption for them.
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Drafting and reviewing corporate governance documents.
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Reviewing investment documents and advising on issues including unrelated business taxable income and prohibited tax shelters.
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Securing rulings from the IRS.
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Advising grantmaking organizations regarding grants to international organizations and to individuals, expenditure responsibility, and program-related investments.
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Advising organizations with respect to maintaining tax-exempt, public charity, or private operating foundation status.
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Advising organizations regarding compliance with tax laws and best practices for not-for-profit organizations.
Education and Honors
- Northwestern University School of Law (J.D., cum laude, 2002)
Associate Editor, Northwestern University Law Review, 2001-2002. Judicial Extern to Judge Joan B. Gottschall, U.S. District Court, Northern District of Illinois, Spring 2002.
- University of Illinois (B.S., 1999)
Bar Admissions
Illinois,
2002
Professional Recognition
Selected for inclusion in Illinois Super Lawyers®–Rising Stars Editions 2008-2012 (Non-Profit).
Professional and Civic Activities
Chicago Bar Association (Federal Tax Committee, Exempt Organizations Division).
Illinois State Bar Association (Member).
American Bar Association (Member).
River North Chicago Dance Company (Board of Directors).
Selected Presentations/Publications
Publications:
- Co‑author, “IRS Issues Guidance Regarding Charitable Organizations Involved in Prohibited Tax Shelter Transactions: Investors Take Note,” Quarles & Brady LLP Tax-Exempt Organizations Update, July 2007.
- Co‑author, “Re‑grants By International Intermediaries that are not Public Charities: Is Expenditure Responsibility Required And, If So, By Whom?”, Council on Foundations, Legal Dimensions of International Grantmaking, April 2007.
- Co‑author, “Conflict of Interest Policies: Important Tools for Grantmakers,” Donors Forum of Wisconsin, Wisconsin Philanthropy News, Volume VI, Issue 5.
- Co‑author, “The Pension Protection Act of 2006: The Impacts on Supporting Organizations and the Private Foundations that Fund Them,” Donors Forum of Wisconsin, Wisconsin Philanthropy News, Volume VI, Issue 4.
- Co‑author, “Pension Protection Act of 2006: Some Consequences For Community Foundations,” Donors Forum of Wisconsin, Wisconsin Philanthropy News, Volume VI, Issue 1.
- Co‑author, “Charitable Incentives and Reforms Contained in the Pension Protection Act of 2006,” Quarles & Brady LLP Tax‑Exempt Organizations Update, August 2006.
- Co‑author, “Provision of Disaster Relief by Charitable Organizations,” Quarles & Brady LLP Tax‑Exempt Organizations Update, March 2006.
- The Need to Revamp Current Domestic Protection for Cultural Property, 96 NW. U.L. Rev. 1207-1237 (2002).
Presentations:
- Presenter, “Proposed Regulations for Type III Supporting Organizations,” Exempt Organizations section of the Chicago Bar Association, November 12, 2009.
- Presenter, “Donor Advised Funds 101,” program sponsored by Donors Forum of Chicago, May 24, 2007.
- Presenter, “Tax Exemption and 501(c)(3) Basics,” seminar sponsored by Compassionate Capital Initiative, September 7, 2006.
- Presenter, “Complex Tax-Exempt Issues,” seminar sponsored by Compassionate Capital Initiative, September 7, 2006.
- Presenter, “Provision of Disaster Relief by Charitable Organizations,” 25th Annual Chicago‑Kent Conference on Not‑for‑Profit Organizations, June 9, 2006.
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