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  Tax-Exempt Organizations
  Health & Life Sciences



Norah L. Jones / Associate
Professional Experience
Norah Jones is an attorney in the Tax-Exempt Organizations Group at Quarles & Brady LLP. She focuses her practice on advising public charities, private foundations, hospitals, trade associations and other tax-exempt entities on a variety of legal and tax matters, such as:
  • Advising clients regarding the creation of new tax-exempt organizations and the application for appropriate federal and state tax exemptions for such organizations.

  • Drafting and reviewing corporate governance documents.

  • Advising organizations with respect to maintaining tax-exempt and public charity status.

  • Advising organizations regarding compliance with tax laws for tax-exempt organizations, including excess benefit transaction rules and private foundation excise tax laws.

  • Representing clients engaged in Internal Revenue Service audits.

  • Representing clients seeking rulings from the Internal Revenue Service.

  • Assisting clients with respect to grants to international organizations and to individuals, expenditure responsibility, and program-related investments.
Education and Honors
  • Loyola University Chicago School of Law (J.D., cum laude, 2006)
    Law Journal (Editor-in-Chief, 2005-2006).
  • University of Illinois (M.U.P.P., 2001)
  • University of Wisconsin (B.A., 1998)
Bar Admissions
Illinois, 2008
Wisconsin, 2006

Professional Recognition
Selected for inclusion in Illinois Super Lawyers®-Rising Stars Editions 2011-2012 (Non-Profit).

Professional and Civic Activities
  • Remy Bumppo Theatre Company (Member, Board of Directors).

  • Sargent Shriver National Center on Poverty Law (Chair, Associate Board).

  • Chicago Community Trust (Member, Young Professional Advisory Committee).

  • Marquette Legal Initiative for Nonprofit Corporations (Member, Supervisory Council).

  • American Bar Association (Member).

  • Wisconsin Bar Association (Member).

  • Chicago Bar Association (Former Chair, Exempt Organizations Division, Federal Tax Committee).
Selected Presentations/Publications
  • Author, “Proposed Regulations for Type III Supporting Organizations,” Taxation of Exempts,
    January/February 2010.

  • Presenter, “Proposed Regulations for Type III Supporting Organizations,” Exempt Organizations section of the Chicago Bar Association, November 12, 2009.

  • Presenter, “Recent Changes in the Illinois General Not For Profit Corporation Act,” Trade and Professional Associations Committee of the Chicago Bar Association, October 13, 2009.

  • Presenter, “L3Cs (Low-Profit Limited Liability Companies): Discussion of Legal Issues,” American Bar Association, Section of Taxation LLC and LLP Subcommittee, September 26, 2009.

  • Presenter, “IRS Form 990,” Wisconsin Office of Rural Health Hospital Finance Workshop, April 24, 2008.

  • Presenter, “Understanding the Form 990 From a Community Foundation Perspective,” Donors Forum of Wisconsin Community Foundation Conference, April 14, 2008.

  • 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.

  • Author, “IRS Makes It Easier To Identify Supporting Organizations,” Quarles & Brady LLP Tax-Exempt Organizations Update, February 2008.

  • Co-author, “Internal Revenue Service Announces New Guidance On Political Activities Of 501(c)(3) Organizations,” Quarles & Brady LLP Tax-Exempt Organizations Update, July 2007.

  • Co-author, “Internal Revenue Service Releases Draft Of Revised Form 990: Emphasis On Compensation and Governance; New Schedule Proposed for Hospitals,” Quarles & Brady LLP Tax-Exempt Organizations Update,
    July 2007.