OferLion
Partner
Corporate
olion@seyfarth.com
![](https://www.seyfarth.com/a/web/11245/3G9DVw/006161_lion_ofer_bio.jpg)
Ofer is an acknowledged authority on the legal issues that affect nonprofits and tax-exempt organizations.
More About Ofer
Ofer has represented nonprofits and tax-exempt organizations in a wide range of tax, transactional, corporate, governance, and fiduciary matters, including formation, mergers and acquisitions, executive compensation, international activities and affiliations, unrelated business taxable income, joint ventures, program-related investments, political activities and lobbying, audits and tax controversies, tax return review, tax-exempt bonds, and dissolutions.
He has extensively represented companies in all aspects of transactional tax matters, including mergers and acquisitions (domestic and cross-border taxable transactions, tax-free spin-offs, Section 351 transactions and corporate reorganizations), equity and debt securities finance, partnerships and private equity funds, real estate investment trusts (REITs), bankruptcy reorganizations, debt restructurings, and state and local tax issues.
Ofer has been quoted as a tax-exempt organizations authority in numerous news stories, including on NPR, by The Associated Press, and in The New York Times, The Wall Street Journal, the Los Angeles Times, Tax Analysts, The Huffington Post, Forbes.com, and Politico.com.
He has taught "Tax-Exempt Organizations: Law and Practice" as an adjunct professor at the UCLA School of Law. In 2020, Ofer was elected as a Fellow of the American College of Tax Counsel. The College provides recognition to leading members of the Bar who have made significant contributions to the understanding and improvement of the tax system.
He has extensively represented companies in all aspects of transactional tax matters, including mergers and acquisitions (domestic and cross-border taxable transactions, tax-free spin-offs, Section 351 transactions and corporate reorganizations), equity and debt securities finance, partnerships and private equity funds, real estate investment trusts (REITs), bankruptcy reorganizations, debt restructurings, and state and local tax issues.
Ofer has been quoted as a tax-exempt organizations authority in numerous news stories, including on NPR, by The Associated Press, and in The New York Times, The Wall Street Journal, the Los Angeles Times, Tax Analysts, The Huffington Post, Forbes.com, and Politico.com.
He has taught "Tax-Exempt Organizations: Law and Practice" as an adjunct professor at the UCLA School of Law. In 2020, Ofer was elected as a Fellow of the American College of Tax Counsel. The College provides recognition to leading members of the Bar who have made significant contributions to the understanding and improvement of the tax system.
- JD, UCLA School of Law
- BA, Pennsylvania State University
- California
- US Court of Appeals, Ninth Circuit
- US District Court, Central District of California
- US District Court, Southern District of California
- California Supreme Court
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Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 1: When to File a Beneficial Ownership Information Report
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Legal Update
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Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 2: CTA Compliance for Subsidiaries of Tax-Exempt Organizations
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Media Mentions
12/07/2023
Ofer Lion Discusses OpenAI’s Governing Board in The Wall Street Journal
- Recognized as a Recommended Attorney for Not-For-Profit (Nonprofit and Tax Exempt Organizations) (2021-2024) and US taxes non-contentious by The Legal 500 (Legalese Ltd.) (2020-2024)
- Selected for inclusion in The Best Lawyers in America, Nonprofit/Charities Law (2013-2021, 2023-2025), Health Care Law (2023-2025), Tax Law (2023-2025), and Corporate Law (2017, 2020-2023) (Woodward/White Inc.)
- Recognized as “Lawyer of the Year” in The Best Lawyers in America, Nonprofit/Charities Law in Los Angeles (Woodward/White Inc.) (2020)
- Recognized Attorney, M&A/Corporate & Commercial: M&A Middle Market (US), The Legal 500 USA (Legalese Ltd.) (2015–2018)
- Listed in Southern California Super Lawyers "Rising Stars" for Nonprofit Organizations and Tax Law (Thomson Reuters) (2011–2015)
- Board of Advisors, Taxation of Exempts Journal (Thomson Reuters)
- AHLA practice groups: Tax and Finance, Business Law and Governance
- American Health Lawyers Association
- Co-Chair, American Bar Association, Tax Section, Exempt Organizations Committee, Subcommittee on UBIT; Member, Exempt Organizations Committee (2009–Present)
- California State Bar Association, Taxation Section, Tax-Exempt Organizations (2006–Present)
- Chair, Exempt Organizations Practice Group, Los Angeles County Bar Association (2008–2009; Member, 2003-Present)
- Co-Author, “Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 2: CTA Compliance for Subsidiaries of Tax-Exempt Organizations,” Legal Update, Seyfarth Shaw LLP (July 30, 2024)
- Co-Author, “Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 1: When to File a Beneficial Ownership Information Report,” Legal Update, Seyfarth Shaw LLP (July 30, 2024)
- Co-Author, "Taxation of Investment and Business Activities of Tax-Exempt Corporations," chapter in CEB/University of California’s Advising California Nonprofit Corporations (February 22, 2022)
- Co-Author, "Understanding Your Tax-Exempt Investors," TaxStringer (December 1, 2021)
- Co-Author, "Taxation of Investment and Business Activities of Tax-Exempt Corporations," chapter in CEB/University of California’s Advising California Nonprofit Corporations (February 25, 2021)
- Co-Author, "Net Operating Losses of Tax-Exempt Organizations with More Than One Unrelated Trade or Business," Legal Update, Seyfarth Shaw LLP (July 30, 2020)
- Co-Author, "Main Street Money for Nonprofits," Legal Update, Seyfarth Shaw LLP (July 24, 2020)
- Co-Author, "Employer Sponsored Disaster Relief Programs – Four Options to Consider," Legal Update, Seyfarth Shaw LLP (April 9, 2020)
- Author, "Nonprofit Guide to the CARES Act (Including Those Loans You’ve Been Hearing About to Cover Payroll and That Don’t Need to Be Paid Back)," Legal Update, Seyfarth Shaw LLP (April 7, 2020)
- Co-Author, "Super-Deductible Contributions (and Other Charitable Giving Items in the CARES Act)," Legal Update, Seyfarth Shaw LLP (April 2, 2020)
- Co-Author, "COVID-19 Business Stimulus Funding Update: Small Businesses, Large Businesses, Mid-Size Businesses, Nonprofits, and Tax Provisions," Legal Update, Seyfarth Shaw LLP (March 26, 2020)
- Author, "Private Foundations - Using Program-Related Investments to Help Fight COVID-19," Legal Update, Seyfarth Shaw LLP (March 23, 2020)
- Co-Author, "New Legislation is Good News on Parking Tax and Private Foundation Excise Tax," Taxation of Exempts (March/April, 2020)
- Co-Author, "Goodbye to 2019 … and the Parking and Public Transit Benefits Tax," Legal Update, Seyfarth Shaw LLP (December 23, 2019)
- Co-Author, "Nonprofit Universities and Schools - Skip the Newspaper Publication of Your Nondiscrimination Policy," Legal Update, Seyfarth Shaw LLP (July 25, 2019)
- Co-Author, "Nonprofit Guide to the Tax Cuts and Jobs Act," The Tax Cuts and Jobs Act: A Guide for Practitioners (2018)
- Co-Author, "New Guidance for Nonprofits and the Tax on Parking and Public Transit Benefits," Client Alert, Seyfarth Shaw LLP (December 19, 2018)
- Co-Author, "Ninth Circuit Court of Appeals Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (September 17, 2018)
- Co-Author, "Understanding and Planning for the Excise Tax on Executive Compensation Paid by Tax-Exempt Employers," Client Alert, Seyfarth Shaw LLP (August 10, 2018)
- Co-Author, "Be the Next Paul Newman - Give 100% of Your Business to Your Private Foundation, Newman’s Own Style," Client Alert, Seyfarth Shaw LLP (February 20, 2017)
- Co-Author, "Nonprofit Guide to the 'Tax Cuts and Jobs Act'," Client Alert, Seyfarth Shaw LLP (December 22, 2017)
- Co-Author, "Program Related Investments: Final Regulations," Client Alert, Seyfarth Shaw LLP (April 25, 2016)
- Co-Author, "Court Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (January 13, 2016)
- Co-Author, "Court Affirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (June 1, 2015)
- Co-Author, "Monetizing Colleges’ And Universities’ Intellectual Property," Taxation of Exempts (May 1, 2015)
- Co-Author, "Nonprofit Governance: Directors Held Personally Liable for Mismanagement," Giving in L.A. (April 27, 2015)
- Co-Author, "Nonprofit Governance and Fiduciary Duties: Court Holds Directors Personally Liable for Mismanagement," One Minute Memo, Seyfarth Shaw LLP (April 7, 2015)
- Author, “‘Easier than Getting a Library Card?’ Critical Considerations on Using the IRS Form 1023-EZ,” Giving in LA (August 5, 2014)
- Author, “Nonprofits using solar: beware the taxman,” Daily Journal (April 15, 2014)
- Author, “Calif. Tax-Exempt Property Meets Solar Energy Systems,” Law360 (January 17, 2014)
- Co-Author, “Foot Faults and Community Health Needs Assessments: New Proposed Regulations under Section 501(r) answer some frequently asked questions (FAQs),” Thomson Reuters Taxation of Exempts (November/December 2013)
- Author, “IRS compliance project provide guidance for all nonprofits,” Daily Journal (June 20, 2013)
- Author, “LA suffers 'charity deficit,'” Daily Journal (January 7, 2013)
- Co-Author, “Co-Investing with Disqualified Persons,” Taxation of Exempts (November/December 2012)
- Author, “Beyond Grantmaking: Program-Related Investing and Modern Philanthropy,” Giving in LA - The California Community Foundation (October 31, 2012)
- Co-Author, PRIs - New Proposed Regulations and the New Venture Capital, Taxation of Exempts (September/October 2012)
- Author, It's time to drop geographic restrictions on nonprofit tax exemptions, Daily Journal (April 13, 2012)
- Author, Four Rules for Tax-Exempt Organizations with Volunteers – Part 2,Employment Law Strategist (March 2012)
- Author, Four Rules for Tax-Exempt Organizations with Volunteers – Part 1, Employment Law Strategist (February 2012)
- Co-Author, Co-Investing by Private Foundations and Disqualified Persons, Taxation of Exempts (November 2011)
- Author, Treatment of the Discharge of Indebtedness under the Unrelated Business Taxable Engagements Income Rules,”Tax Notes Today, (June 2010); California Tax Lawyer, (Summer 2010) (presented before the IRS, the Treasury Department and the National Taxpayer Advocate, (May 2010)
- Co-Author, IRS Interim Report on Tax-Exempt Colleges and Universities Compliance Project, Practical U.S. /Domestic Tax Strategies (May 2010)
- Co-Author, Significant Business-Related Tax Law Changes Under the American Recovery and Reinvestment Act of 2009, lead story in Practical U.S./Domestic Tax Strategies (February 2009)
- Presenter, "Power Hour," 27th Western Conference on Tax-Exempt Organizations (February 29, 2024)
- Presenter, "Update on Tax Exempt Organizations and Charitable Giving," 60th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 6, 2023)
- Presenter, "Representing Tax-Exempt Organizations and Nonprofits," Seyfarth Corporate 101 (October 25, 2023)
- Speaker, "Major Questions: What Counts as Binding Legal Authority for Tax Opinions," ABA Fall Tax Meeting (October 17, 2023)
- Speaker, "How Can Founders Be Assured of Adherence to Mission," Rocky Mountain Tax Seminar (September 14, 2023)
- Speaker, "Preparing Foundations for IRS and AG Investigations," Rocky Mountain Tax Seminar (September 13, 2023)
- Speaker, "Legal Ethics for EO Counsel," Georgetown Law's 40th Annual Representing and Managing Tax-Exempt Organizations CLE Meeting (April 28, 2023)
- Co-Chair, "Exempt Organizations Subcommittee Session 1: Joint Subcommittee Roundtable Discussion of Current Developments," ABA Section of Taxation 2023 Midyear Tax Meeting (February 10, 2023)
- Presenter, "Current Developments in Charitable Giving and Nonprofits," 59th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 7, 2022)
- Speaker, "Has Anything Important for Private Foundations Happened Lately in Congress or the Courts?," Rocky Mountain Tax Seminar (September 21, 2022)
- Speaker, "A Trio of Ideas: PRIs, Set-Asides and Newman’s Own Exception," Rocky Mountain Tax Seminar (September 21, 2022)
- Workshop Facilitator, "Charitable Giving, Structuring New Entities - Donations, Deductions, Limitations, etc.," AICPA & CIMA Not-for-Profit Industry Conference, National Harbor, MD (June 2, 2022)
- Speaker, "Fraud in Exempt Organizations," CalCPA Not-for-Profit Organizations Conference (May 18, 2022)
- Speaker, Annual Bruce R. Hopkins Memorial Session: 2022 Update on Key Current Developments, Georgetown Law 39th Annual Representing and Managing Tax-Exempt Organizations (April 28, 2022)
- Presenter, "39th Annual Nonprofit Organizations Institute," UT Law CLE (February 23, 2022)
- Speaker and Moderator, "Making a Splash - Charitable Giving Update," 25th Annual Western Conference on Tax Exempt Organizations (December 3, 2021)
- Speaker, "Professional Opinions and Exempt Organizations," Mid-Year Meeting for the Arkansas Bar Association (November 10, 2021)
- Speaker, "UBIT Update, the Fractions Rule, and Program-Related Investments," New York State Society of CPAs Taxation of Financial Instruments Committee (October 7, 2021)
- Speaker, "Professional Opinions and Exempt Organizations," ABA Section of Taxation (September 22, 2021)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation (September 22, 2021)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, San Diego, CA (May 11, 2021)
- Co-Presenter, "Session 2: EO Mergers and Acquisitions: Key Legal and Tax Issues," Georgetown Law Executive & Conntinuing Legal Education Program (April 22, 2021)
- Panelist, "Joint Ventures," 38th Annual Nonprofit Organizations Institute Virtual Conference (January 21, 2021)
- Speaker, "Nonprofits in Distress - Never Say Never," 24th Annual Western Conference on Tax Exempt Organizations (December 4, 2020)
- Presenter, "Mergers, Acquisitions/Dispositions & Schedule N: Structuring and Compliance Considerations with New or Restructured Ventures," AICPA Not-for-Profit Industry Online Conference (June 23, 2020)
- Panelist, “TCJA on the Ground,” Western Conference on Tax Exempt Organizations, Los Angeles (December 5, 2019)
- Presenter, "Current Developments and Trends under the Trump Tax Cuts and Jobs Act Affecting Nonprofits and Foundations," 56th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 4, 2019)
- Panelist, "Joint Ventures and Collaborations," Georgetown Law's Representing and Managing Tax-Exempt Organizations 2019 Conference, Washington, D.C., Seyfarth Shaw LLP (April 26, 2019)
- Moderator/Panelist, “New Tax Law: Unrelated Business Income Tax Rules,” Western Conference on Tax Exempt Organizations, Los Angeles (December 6, 2018)
- Panelist, “Ethics of Opinion Writing,” Western Conference on Tax Exempt Organizations, Los Angeles (December 6, 2018)
- Panelist, “Current Developments and Trends under the Trump Tax Cuts and Jobs Act Affecting Nonprofits and Foundations; Avoiding Red Flags and Dealing with Your State's Attorney General,” 55th Annual Hawaii Tax Institute (November 5, 2018)
- Presenter, “Ancillary Joint Ventures for Nonprofits,” Georgetown Law, Representing and Managing Tax-Exempt Organizations (April 27, 2018)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, San Diego, CA (February 9, 2018)
- Presenter, “Nonprofit Governance and Fiduciary Duties,” Workshop, USC Tax Institute (January 31, 2018)
- Presenter, “Profits for Nonprofits,” Western Conference on Tax Exempt Organizations, Los Angeles, CA (November 30, 2017)
- Presenter, “Current Developments and Trends Affecting Nonprofits and Foundations: Avoiding Red Flags and Dealing with Your State’s Attorney General,” 54th Annual Hawaii Tax Institute, Honolulu, HI (November 6, 2017)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Austin, TX (September 15, 2017)
- Panelist, “Managing and Avoiding Conflicts of Interest,” 2017 Not-for-Profit Organizations Conference, Universal City, CA (May 24, 2017)
- Presenter, “Partnerships and Joint Ventures Involving EOs,” Representing and Managing Tax-Exempt Organizations, Georgetown Law CLE, Washington, D.C. (April 28, 2017)
- Speaker, “A 20 Year Prospective - Exempt Organizations Through 2016,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (December 2, 2016)
- Moderator, “Expecting the Unexpected in Property Tax Exemptions,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (December 1, 2016)
- Speaker, “Funding Through Exploitation - Life Cycle of Nonprofit IP and Other Desirable Assets,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (December 1, 2016)
- Speaker, “Nonprofits Governance and Fiduciary Duties - Recent Trends and the Essentials in Navigating Fiduciary Duties and Conflicts of Interest,” Hawaii Tax Institute, Honolulu, HI (November 7, 2016)
- Speaker, “Governance Issues for Nonprofit Directors - Director Fees, etc.,” American Health Lawyers Association’s 2016 Conference on Tax Issues for Health Care Organizations, Arlington, VA (October 20 and 21, 2016)
- Speaker, “Nonprofit Governance and Fiduciary Duties: Recent Trends in Navigating Fiduciary Duties and Conflicts of Interest,” LA-AiP Education Series, presented by The Los Angeles Chapter of Advisors in Philanthropy (October 11, 2016)
- Speaker, “Impact of New Partnership Audit Rules on Tax-Exempt Organizations - The Bipartisan Budget Act of 2015,” ABA Section of Taxation, Boston, MA (September 30, 2016)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Boston, MA (September 30, 2016)
- Speaker, “Complex Gifts,” CalCPA Not-For-Profit Organizations Conference, Burbank, San Francisco, CA (May 24-25, 2016)
- Speaker, “Non-profits in the Modern World - Hot Topics in Private Foundations, Charitable Giving and Impact Investing,” Glendale Estate Planning Council, Glendale, CA (March 15, 2016)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Los Angeles, CA (January 29, 2016)
- Speaker, “Current Developments - Tax-Exempt Organizations,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (November 20, 2015)
- Speaker, “Professional Opinions and Exempt Organizations,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (November 19, 2015)
- Speaker, “Nonprofits in the Modern World: Hot Topics in Private Foundations, Charitable Giving and Impact Investing,” Hawaii Tax Institute, Honolulu, HI (November 2, 2015)
- Speaker, “Monetizing the Intellectual Property of Health Care Organizations,” American Health Lawyers Association’s 2015 Conference on Tax Issues for Health Care Organizations (October 8, 2015)
- Presenter, "Beyond Grantmaking: Program-Related Investments (PRIs) as Impact Capital," National Private Client Services team webinar, City National Bank (July 2015)
- Speaker, “Beyond Grantmaking: Program-Related Investments (PRIs) as Impact Capital,” LA-AiP Education Seminar, Los Angeles, CA (May 12, 2015)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Washington, D.C. (May 8, 2015)
- Moderator and panelist, “Tax-Exempt Organizations With Volunteers,” ABA Section of Taxation, Washington, D.C. (May 2015)
- Faculty member, “Representing and Managing Tax-Exempt Organizations,” Georgetown University Law Center CLE, UBIT Primer, Washington, D.C. (April 24, 2015)
- Presenter, "Nonprofits: Conducting Internal Investigations and Dealing with Embezzlement," Nonprofit Organizations Committee Meeting (March 12, 2015)
- Speaker, “Program-Related Investments (PRIs): The New Venture Capital,” LA-AiP Education Seminar, Los Angeles, CA (June 12, 2014)
- Speaker, CalCPA Education Foundation 2014 Not-for-Profit Organizations Conference, San Francisco, CA (May 21, 2014)
- Speaker, “Tax Strategies for the High Income Individuals,” AICPA Conference, Las Vegas, NV (May 19-20, 2014)
- Speaker, Roundtable Discussion: “Current Developments in Private Foundations, Unrelated Business Income, and International Philanthropy,” ABA Taxation Section 2014 Meeting, Washington, D.C. (May 9, 2014)
- Moderator, Panel Discussion: “Hot Topics in UBIT,” ABA Taxation Section 2014 Meeting, Washington, D.C. (May 8, 2014)
- Presenter, “Hot Topics for Nonprofits,” Meeting of the Nonprofit Organizations Committee, Business Law Section, California State Bar (February 18, 2014)
- Presenter, Lunch and Learn program: “Private Foundations and Program-Related Investments: The New Venture Capital,” UCLA School of Law – Lowell Milken Institute for Business Law and Policy (February 5, 2014)
- Moderator and Panelist, “Hot Topics in UBIT,” ABA Section of Taxation Exempt Organizations Committee Meeting (January 24, 2014)
- Panelist, “Lessons on UBIT from the Final Report on Tax-Exempt Colleges and Universities Compliance Project (and a Few Other UBIT Updates),” Western Conference on Tax-Exempt Organizations (November 21, 2013)
- Panelist, “Good to Great: Board Governance and Collective Decision Making,” The Nonprofit Breakfast Series (July 19, 2013)
- Panelist, “Managing Liabilities: Optimizing leverage, credit available, and lower interest rates,” The Nonprofit Breakfast Series (June 27, 2013)
- Speaker, “Program Related Investments: The New Venture Capital,” Nonprofit Organizations Committee – Business Law Section, California State Bar (December 11, 2012)
- Speaker, “Investment Issues for Nonprofits,” Western Conference on Tax-Exempt Organizations (November 2012)
- Speaker, “Current Developments Affecting Tax-Exempt Organizations,” The Community Foundation, Palm Springs, CA (October 10, 2012)
- Speaker, “UBTI or Not UTBI — Tax-Exempt Investor Issues,” ABA Section of Taxation Real Estate Committee Meeting (September 14, 2012)
- Speaker, Exempt Organizations Subcommittee on Unrelated Business Income, ABA Section of Taxation Exempt Organizations Committee Meeting (September 2012)
- Speaker, Program-Related Investments (PRIs) and Private Foundations — What You Need to Know Now (September 12, 2012)
- Speaker, “Legal Update for Not-for-Profit Organizations,” Grant Thornton LLP (June 6, 2012)
- Speaker, Exempt Organizations Subcommittee on Unrelated Business Income, ABA Section of Taxation Exempt Organizations Committee Meeting (May 11, 2012)
- Speaker, “Family Foundations: Practical Problems and Practical Solutions,” ABA Section of Taxation Exempt Organizations, American Bar Association (May 2012)
- Speaker, Western Conference on Tax-Exempt Organizations, Lobbying and Political Activities (November 2011)
- Speaker, Green Hasson Janks Nonprofit Workshop: Volunteer Engagement (November 2011)
- Speaker, “Focus on Revenues: Cancellation of Debt, Pledges, Sponsorships and Special Events,” California Society of CPAs, Nonprofit Discussion Group (January 2011)
- Speaker, 6th Annual Healthcare Law Compliance Symposium (October 2009)
- Co-organizer and Moderator, “Corporate Issues in Board Governance and Nonprofit Finances in Today’s Economy, 2nd Annual Tax-Exempt Organizations General Counsel’s Forum (May 2009); conceived and coordinated the initial forum (May 2008)
- Presented revised Form 990 issues to the California Society of Association Executives (November 2008)
- Quoted, "Benefits Of Patagonia Donation Model Could Draw Followers," Law360 (November 17, 2022)
- Quoted, "The Golden Globes’ Biggest Winner May Be the Group That Hands Them Out," The New York Times (February 23, 2021)
- Quoted, "Why Is the California Attorney General Investigating the San Francisco Art Institute?," Hyperallergic (February 8, 2021)
- Quoted, "Nonprofits Eye Corporate Structure to Duck IRS Reporting Rules," Bloomberg Law (June 26, 2020)
- Quoted, "Disaster Relief Tax Law Possible Tool For COVID-19 Relief," Law360 (May 14, 2020)
- Quoted, "Charitable Break Not Likely To Motivate Virus-Related Giving," Law360 (April 8, 2020)
- Quoted, "Nonprofits May Face Costly Hurdles To Get Fringe Benefit Refunds," Law360 (January 29, 2020)
- Quoted, "Nonprofit Hospital Inquiry Calls Tax Statute Into Question," Law360 Tax Authority (May 23, 2019)
- Quoted, "Will the Nick Saban Tax Apply to Nick Saban?," Tax Analysts (March 8, 2018)
- Quoted, "Republican Tax Plan Could Mean Added Business Income Tax for Harvard," The Harvard Crimson (February 23, 2018)
- Quoted, "Investigators seek photos and videos of former USC medical school dean with drugs," Los Angeles Times (August 31, 2017)
- Quoted, "New International Tax Reporting May Snag Big U.S. Nonprofits," Bloomberg BNA (November 7, 2016)
- Quoted, "DNC Host Committee Adviser Says Exemption Doesn't Matter," Tax Notes Today (July 19, 2016)
- Quoted, "Hatch Asks IRS About Private Museums' Exploitation of Tax Code," Tax Notes Today (June 3, 2016)
- Quoted, "Foundations Revealed in Panama Papers Unlikely to Be U.S. EOs," Tax Notes Today (May 6, 2016)
- Quoted, "Court Wrangling Persists Over California Donor Disclosure Rule," Tax Notes Today (December 3, 2015)
- Quoted, "Charitable Contributions, New Tax Form Coming to Substantiate Charitable Contributions," Bloomberg BNA (September 16, 2015)
- Quoted, "Revoking Exemption of Group Tied to Church Shooter Is Not Simple," Tax Notes Today (July 1, 2015)
- Quoted, "Charities Not Feeling Any Love For Donor Disclosure Ruling in California," Bloomberg BNA Daily Tax Report (June 1, 2015)
- Quoted, "Briggs-associated nonprofits flout state, federal laws," inewsource (May 28, 2015)
- Quoted, "NFL May Have to Flout Exemption Rules to Drop Status," Tax Notes Today (May 1, 2015)
- Quoted, "Reliance Standard for Form 1023-EZ Clarification Aimed at Insiders, Attorney Says," Bloomberg BNA (March 26, 2015); Bloomberg BNA Daily Tax Report (March 20, 2015)
- Quoted, "Bill Expanding Gift Tax Exemption Heads to Ways and Means Markup," Bloomberg BNA (March 24, 2015)
- Quoted, "As Super Bowl Approaches, Exemption Debate Persists," Tax Analysts (January 30, 2015)
- Quoted, "Lawyer Seeks Guidance on Grants to 1023-EZ Orgs," CharitablePlanning.com (November 5, 2014); Tax Analysts (January 30, 2015)
- Quoted, "Pace of Exempt Applications Picks Up At IRS, but Some See It Coming at a Price," Bloomberg BNA Daily Tax Report (October 31, 2014)
- "Form 1023-EZ Turnaround Said to Be Two to Three Weeks for 501(c)(3) Exempts," BNA Daily Tax Report (July 24, 2014)
- Quoted, "IRS Groups Should Provide Specific Numbers When It Revises 501(c)(4) Rules, Groups Say," Bloomberg BNA Daily Tax Report (June 19, 2014)
- Quoted, "Ofer Lion Voices Concern Over Ways and Means Committee’s Confidential Tax Information Disclosure," Tax Analysts (May 5, 2014)
- Quoted, "Most Exempt Applications Moving To Cincinnati as Unit Reorganizes," Bloomberg BNA Daily Tax Report (April 14, 2014)
- Quoted, "Friends of Abe Tax-exempt Status," The New York Times (March 16, 2014)
- "Debate Continues Over College Athletics Being Subjected to Unrelated Business Income Tax" (February 18, 2014)
- Quoted, "NFL's Tax Exemption Faces Scrutiny," Tax Analysts (November 25, 2013)
- Quoted, "NFL Tax-Exempt Status," Tax Notes (November 25, 2013)
- Quoted, "Practitioners Fear EO Controversy Is Causing IRS to Neglect 501(c)(3) Applications," Tax Analysts (September 11, 2013)
- Quoted, "Don't Rush to Judgment on IRS-FEC E-Mails, Practitioners Say," Tax Analysts (August 7, 2013)
- Quoted, "IRS Gift Rule Turned on Politics as Crisis Prompts Reform," Bloomberg (June 3, 2013)
- Quoted, "Observers Expect More Self-Declaration in Wake of Scandal," Tax Notes Today (May 20, 2013)
- Quoted, "Watchdog slams U.S. IRS over targeting conservative groups," The Chicago Tribune (May 14, 2013)
- Quoted, "IRS Tea Party Targeting Came After Court Rulings Upended Agency Role," Huffington Post (May 14, 2013)
- Quoted, "Senators Seek IRS and FEC Cooperation on Campaign Finance Enforcement," Tax Notes Today (April 25, 2014)
Ofer is an acknowledged authority on the legal issues that affect nonprofits and tax-exempt organizations.
More About Ofer
Ofer has represented nonprofits and tax-exempt organizations in a wide range of tax, transactional, corporate, governance, and fiduciary matters, including formation, mergers and acquisitions, executive compensation, international activities and affiliations, unrelated business taxable income, joint ventures, program-related investments, political activities and lobbying, audits and tax controversies, tax return review, tax-exempt bonds, and dissolutions.
He has extensively represented companies in all aspects of transactional tax matters, including mergers and acquisitions (domestic and cross-border taxable transactions, tax-free spin-offs, Section 351 transactions and corporate reorganizations), equity and debt securities finance, partnerships and private equity funds, real estate investment trusts (REITs), bankruptcy reorganizations, debt restructurings, and state and local tax issues.
Ofer has been quoted as a tax-exempt organizations authority in numerous news stories, including on NPR, by The Associated Press, and in The New York Times, The Wall Street Journal, the Los Angeles Times, Tax Analysts, The Huffington Post, Forbes.com, and Politico.com.
He has taught "Tax-Exempt Organizations: Law and Practice" as an adjunct professor at the UCLA School of Law. In 2020, Ofer was elected as a Fellow of the American College of Tax Counsel. The College provides recognition to leading members of the Bar who have made significant contributions to the understanding and improvement of the tax system.
He has extensively represented companies in all aspects of transactional tax matters, including mergers and acquisitions (domestic and cross-border taxable transactions, tax-free spin-offs, Section 351 transactions and corporate reorganizations), equity and debt securities finance, partnerships and private equity funds, real estate investment trusts (REITs), bankruptcy reorganizations, debt restructurings, and state and local tax issues.
Ofer has been quoted as a tax-exempt organizations authority in numerous news stories, including on NPR, by The Associated Press, and in The New York Times, The Wall Street Journal, the Los Angeles Times, Tax Analysts, The Huffington Post, Forbes.com, and Politico.com.
He has taught "Tax-Exempt Organizations: Law and Practice" as an adjunct professor at the UCLA School of Law. In 2020, Ofer was elected as a Fellow of the American College of Tax Counsel. The College provides recognition to leading members of the Bar who have made significant contributions to the understanding and improvement of the tax system.
- JD, UCLA School of Law
- BA, Pennsylvania State University
- California
- US Court of Appeals, Ninth Circuit
- US District Court, Central District of California
- US District Court, Southern District of California
- California Supreme Court
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Legal Update
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Legal Update
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Media Mentions
12/07/2023
Ofer Lion Discusses OpenAI’s Governing Board in The Wall Street Journal
- Recognized as a Recommended Attorney for Not-For-Profit (Nonprofit and Tax Exempt Organizations) (2021-2024) and US taxes non-contentious by The Legal 500 (Legalese Ltd.) (2020-2024)
- Selected for inclusion in The Best Lawyers in America, Nonprofit/Charities Law (2013-2021, 2023-2025), Health Care Law (2023-2025), Tax Law (2023-2025), and Corporate Law (2017, 2020-2023) (Woodward/White Inc.)
- Recognized as “Lawyer of the Year” in The Best Lawyers in America, Nonprofit/Charities Law in Los Angeles (Woodward/White Inc.) (2020)
- Recognized Attorney, M&A/Corporate & Commercial: M&A Middle Market (US), The Legal 500 USA (Legalese Ltd.) (2015–2018)
- Listed in Southern California Super Lawyers "Rising Stars" for Nonprofit Organizations and Tax Law (Thomson Reuters) (2011–2015)
- Board of Advisors, Taxation of Exempts Journal (Thomson Reuters)
- AHLA practice groups: Tax and Finance, Business Law and Governance
- American Health Lawyers Association
- Co-Chair, American Bar Association, Tax Section, Exempt Organizations Committee, Subcommittee on UBIT; Member, Exempt Organizations Committee (2009–Present)
- California State Bar Association, Taxation Section, Tax-Exempt Organizations (2006–Present)
- Chair, Exempt Organizations Practice Group, Los Angeles County Bar Association (2008–2009; Member, 2003-Present)
- Co-Author, “Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 2: CTA Compliance for Subsidiaries of Tax-Exempt Organizations,” Legal Update, Seyfarth Shaw LLP (July 30, 2024)
- Co-Author, “Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 1: When to File a Beneficial Ownership Information Report,” Legal Update, Seyfarth Shaw LLP (July 30, 2024)
- Co-Author, "Taxation of Investment and Business Activities of Tax-Exempt Corporations," chapter in CEB/University of California’s Advising California Nonprofit Corporations (February 22, 2022)
- Co-Author, "Understanding Your Tax-Exempt Investors," TaxStringer (December 1, 2021)
- Co-Author, "Taxation of Investment and Business Activities of Tax-Exempt Corporations," chapter in CEB/University of California’s Advising California Nonprofit Corporations (February 25, 2021)
- Co-Author, "Net Operating Losses of Tax-Exempt Organizations with More Than One Unrelated Trade or Business," Legal Update, Seyfarth Shaw LLP (July 30, 2020)
- Co-Author, "Main Street Money for Nonprofits," Legal Update, Seyfarth Shaw LLP (July 24, 2020)
- Co-Author, "Employer Sponsored Disaster Relief Programs – Four Options to Consider," Legal Update, Seyfarth Shaw LLP (April 9, 2020)
- Author, "Nonprofit Guide to the CARES Act (Including Those Loans You’ve Been Hearing About to Cover Payroll and That Don’t Need to Be Paid Back)," Legal Update, Seyfarth Shaw LLP (April 7, 2020)
- Co-Author, "Super-Deductible Contributions (and Other Charitable Giving Items in the CARES Act)," Legal Update, Seyfarth Shaw LLP (April 2, 2020)
- Co-Author, "COVID-19 Business Stimulus Funding Update: Small Businesses, Large Businesses, Mid-Size Businesses, Nonprofits, and Tax Provisions," Legal Update, Seyfarth Shaw LLP (March 26, 2020)
- Author, "Private Foundations - Using Program-Related Investments to Help Fight COVID-19," Legal Update, Seyfarth Shaw LLP (March 23, 2020)
- Co-Author, "New Legislation is Good News on Parking Tax and Private Foundation Excise Tax," Taxation of Exempts (March/April, 2020)
- Co-Author, "Goodbye to 2019 … and the Parking and Public Transit Benefits Tax," Legal Update, Seyfarth Shaw LLP (December 23, 2019)
- Co-Author, "Nonprofit Universities and Schools - Skip the Newspaper Publication of Your Nondiscrimination Policy," Legal Update, Seyfarth Shaw LLP (July 25, 2019)
- Co-Author, "Nonprofit Guide to the Tax Cuts and Jobs Act," The Tax Cuts and Jobs Act: A Guide for Practitioners (2018)
- Co-Author, "New Guidance for Nonprofits and the Tax on Parking and Public Transit Benefits," Client Alert, Seyfarth Shaw LLP (December 19, 2018)
- Co-Author, "Ninth Circuit Court of Appeals Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (September 17, 2018)
- Co-Author, "Understanding and Planning for the Excise Tax on Executive Compensation Paid by Tax-Exempt Employers," Client Alert, Seyfarth Shaw LLP (August 10, 2018)
- Co-Author, "Be the Next Paul Newman - Give 100% of Your Business to Your Private Foundation, Newman’s Own Style," Client Alert, Seyfarth Shaw LLP (February 20, 2017)
- Co-Author, "Nonprofit Guide to the 'Tax Cuts and Jobs Act'," Client Alert, Seyfarth Shaw LLP (December 22, 2017)
- Co-Author, "Program Related Investments: Final Regulations," Client Alert, Seyfarth Shaw LLP (April 25, 2016)
- Co-Author, "Court Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (January 13, 2016)
- Co-Author, "Court Affirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (June 1, 2015)
- Co-Author, "Monetizing Colleges’ And Universities’ Intellectual Property," Taxation of Exempts (May 1, 2015)
- Co-Author, "Nonprofit Governance: Directors Held Personally Liable for Mismanagement," Giving in L.A. (April 27, 2015)
- Co-Author, "Nonprofit Governance and Fiduciary Duties: Court Holds Directors Personally Liable for Mismanagement," One Minute Memo, Seyfarth Shaw LLP (April 7, 2015)
- Author, “‘Easier than Getting a Library Card?’ Critical Considerations on Using the IRS Form 1023-EZ,” Giving in LA (August 5, 2014)
- Author, “Nonprofits using solar: beware the taxman,” Daily Journal (April 15, 2014)
- Author, “Calif. Tax-Exempt Property Meets Solar Energy Systems,” Law360 (January 17, 2014)
- Co-Author, “Foot Faults and Community Health Needs Assessments: New Proposed Regulations under Section 501(r) answer some frequently asked questions (FAQs),” Thomson Reuters Taxation of Exempts (November/December 2013)
- Author, “IRS compliance project provide guidance for all nonprofits,” Daily Journal (June 20, 2013)
- Author, “LA suffers 'charity deficit,'” Daily Journal (January 7, 2013)
- Co-Author, “Co-Investing with Disqualified Persons,” Taxation of Exempts (November/December 2012)
- Author, “Beyond Grantmaking: Program-Related Investing and Modern Philanthropy,” Giving in LA - The California Community Foundation (October 31, 2012)
- Co-Author, PRIs - New Proposed Regulations and the New Venture Capital, Taxation of Exempts (September/October 2012)
- Author, It's time to drop geographic restrictions on nonprofit tax exemptions, Daily Journal (April 13, 2012)
- Author, Four Rules for Tax-Exempt Organizations with Volunteers – Part 2,Employment Law Strategist (March 2012)
- Author, Four Rules for Tax-Exempt Organizations with Volunteers – Part 1, Employment Law Strategist (February 2012)
- Co-Author, Co-Investing by Private Foundations and Disqualified Persons, Taxation of Exempts (November 2011)
- Author, Treatment of the Discharge of Indebtedness under the Unrelated Business Taxable Engagements Income Rules,”Tax Notes Today, (June 2010); California Tax Lawyer, (Summer 2010) (presented before the IRS, the Treasury Department and the National Taxpayer Advocate, (May 2010)
- Co-Author, IRS Interim Report on Tax-Exempt Colleges and Universities Compliance Project, Practical U.S. /Domestic Tax Strategies (May 2010)
- Co-Author, Significant Business-Related Tax Law Changes Under the American Recovery and Reinvestment Act of 2009, lead story in Practical U.S./Domestic Tax Strategies (February 2009)
- Presenter, "Power Hour," 27th Western Conference on Tax-Exempt Organizations (February 29, 2024)
- Presenter, "Update on Tax Exempt Organizations and Charitable Giving," 60th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 6, 2023)
- Presenter, "Representing Tax-Exempt Organizations and Nonprofits," Seyfarth Corporate 101 (October 25, 2023)
- Speaker, "Major Questions: What Counts as Binding Legal Authority for Tax Opinions," ABA Fall Tax Meeting (October 17, 2023)
- Speaker, "How Can Founders Be Assured of Adherence to Mission," Rocky Mountain Tax Seminar (September 14, 2023)
- Speaker, "Preparing Foundations for IRS and AG Investigations," Rocky Mountain Tax Seminar (September 13, 2023)
- Speaker, "Legal Ethics for EO Counsel," Georgetown Law's 40th Annual Representing and Managing Tax-Exempt Organizations CLE Meeting (April 28, 2023)
- Co-Chair, "Exempt Organizations Subcommittee Session 1: Joint Subcommittee Roundtable Discussion of Current Developments," ABA Section of Taxation 2023 Midyear Tax Meeting (February 10, 2023)
- Presenter, "Current Developments in Charitable Giving and Nonprofits," 59th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 7, 2022)
- Speaker, "Has Anything Important for Private Foundations Happened Lately in Congress or the Courts?," Rocky Mountain Tax Seminar (September 21, 2022)
- Speaker, "A Trio of Ideas: PRIs, Set-Asides and Newman’s Own Exception," Rocky Mountain Tax Seminar (September 21, 2022)
- Workshop Facilitator, "Charitable Giving, Structuring New Entities - Donations, Deductions, Limitations, etc.," AICPA & CIMA Not-for-Profit Industry Conference, National Harbor, MD (June 2, 2022)
- Speaker, "Fraud in Exempt Organizations," CalCPA Not-for-Profit Organizations Conference (May 18, 2022)
- Speaker, Annual Bruce R. Hopkins Memorial Session: 2022 Update on Key Current Developments, Georgetown Law 39th Annual Representing and Managing Tax-Exempt Organizations (April 28, 2022)
- Presenter, "39th Annual Nonprofit Organizations Institute," UT Law CLE (February 23, 2022)
- Speaker and Moderator, "Making a Splash - Charitable Giving Update," 25th Annual Western Conference on Tax Exempt Organizations (December 3, 2021)
- Speaker, "Professional Opinions and Exempt Organizations," Mid-Year Meeting for the Arkansas Bar Association (November 10, 2021)
- Speaker, "UBIT Update, the Fractions Rule, and Program-Related Investments," New York State Society of CPAs Taxation of Financial Instruments Committee (October 7, 2021)
- Speaker, "Professional Opinions and Exempt Organizations," ABA Section of Taxation (September 22, 2021)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation (September 22, 2021)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, San Diego, CA (May 11, 2021)
- Co-Presenter, "Session 2: EO Mergers and Acquisitions: Key Legal and Tax Issues," Georgetown Law Executive & Conntinuing Legal Education Program (April 22, 2021)
- Panelist, "Joint Ventures," 38th Annual Nonprofit Organizations Institute Virtual Conference (January 21, 2021)
- Speaker, "Nonprofits in Distress - Never Say Never," 24th Annual Western Conference on Tax Exempt Organizations (December 4, 2020)
- Presenter, "Mergers, Acquisitions/Dispositions & Schedule N: Structuring and Compliance Considerations with New or Restructured Ventures," AICPA Not-for-Profit Industry Online Conference (June 23, 2020)
- Panelist, “TCJA on the Ground,” Western Conference on Tax Exempt Organizations, Los Angeles (December 5, 2019)
- Presenter, "Current Developments and Trends under the Trump Tax Cuts and Jobs Act Affecting Nonprofits and Foundations," 56th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 4, 2019)
- Panelist, "Joint Ventures and Collaborations," Georgetown Law's Representing and Managing Tax-Exempt Organizations 2019 Conference, Washington, D.C., Seyfarth Shaw LLP (April 26, 2019)
- Moderator/Panelist, “New Tax Law: Unrelated Business Income Tax Rules,” Western Conference on Tax Exempt Organizations, Los Angeles (December 6, 2018)
- Panelist, “Ethics of Opinion Writing,” Western Conference on Tax Exempt Organizations, Los Angeles (December 6, 2018)
- Panelist, “Current Developments and Trends under the Trump Tax Cuts and Jobs Act Affecting Nonprofits and Foundations; Avoiding Red Flags and Dealing with Your State's Attorney General,” 55th Annual Hawaii Tax Institute (November 5, 2018)
- Presenter, “Ancillary Joint Ventures for Nonprofits,” Georgetown Law, Representing and Managing Tax-Exempt Organizations (April 27, 2018)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, San Diego, CA (February 9, 2018)
- Presenter, “Nonprofit Governance and Fiduciary Duties,” Workshop, USC Tax Institute (January 31, 2018)
- Presenter, “Profits for Nonprofits,” Western Conference on Tax Exempt Organizations, Los Angeles, CA (November 30, 2017)
- Presenter, “Current Developments and Trends Affecting Nonprofits and Foundations: Avoiding Red Flags and Dealing with Your State’s Attorney General,” 54th Annual Hawaii Tax Institute, Honolulu, HI (November 6, 2017)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Austin, TX (September 15, 2017)
- Panelist, “Managing and Avoiding Conflicts of Interest,” 2017 Not-for-Profit Organizations Conference, Universal City, CA (May 24, 2017)
- Presenter, “Partnerships and Joint Ventures Involving EOs,” Representing and Managing Tax-Exempt Organizations, Georgetown Law CLE, Washington, D.C. (April 28, 2017)
- Speaker, “A 20 Year Prospective - Exempt Organizations Through 2016,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (December 2, 2016)
- Moderator, “Expecting the Unexpected in Property Tax Exemptions,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (December 1, 2016)
- Speaker, “Funding Through Exploitation - Life Cycle of Nonprofit IP and Other Desirable Assets,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (December 1, 2016)
- Speaker, “Nonprofits Governance and Fiduciary Duties - Recent Trends and the Essentials in Navigating Fiduciary Duties and Conflicts of Interest,” Hawaii Tax Institute, Honolulu, HI (November 7, 2016)
- Speaker, “Governance Issues for Nonprofit Directors - Director Fees, etc.,” American Health Lawyers Association’s 2016 Conference on Tax Issues for Health Care Organizations, Arlington, VA (October 20 and 21, 2016)
- Speaker, “Nonprofit Governance and Fiduciary Duties: Recent Trends in Navigating Fiduciary Duties and Conflicts of Interest,” LA-AiP Education Series, presented by The Los Angeles Chapter of Advisors in Philanthropy (October 11, 2016)
- Speaker, “Impact of New Partnership Audit Rules on Tax-Exempt Organizations - The Bipartisan Budget Act of 2015,” ABA Section of Taxation, Boston, MA (September 30, 2016)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Boston, MA (September 30, 2016)
- Speaker, “Complex Gifts,” CalCPA Not-For-Profit Organizations Conference, Burbank, San Francisco, CA (May 24-25, 2016)
- Speaker, “Non-profits in the Modern World - Hot Topics in Private Foundations, Charitable Giving and Impact Investing,” Glendale Estate Planning Council, Glendale, CA (March 15, 2016)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Los Angeles, CA (January 29, 2016)
- Speaker, “Current Developments - Tax-Exempt Organizations,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (November 20, 2015)
- Speaker, “Professional Opinions and Exempt Organizations,” Western Conference on Tax-Exempt Organizations, Los Angeles, CA (November 19, 2015)
- Speaker, “Nonprofits in the Modern World: Hot Topics in Private Foundations, Charitable Giving and Impact Investing,” Hawaii Tax Institute, Honolulu, HI (November 2, 2015)
- Speaker, “Monetizing the Intellectual Property of Health Care Organizations,” American Health Lawyers Association’s 2015 Conference on Tax Issues for Health Care Organizations (October 8, 2015)
- Presenter, "Beyond Grantmaking: Program-Related Investments (PRIs) as Impact Capital," National Private Client Services team webinar, City National Bank (July 2015)
- Speaker, “Beyond Grantmaking: Program-Related Investments (PRIs) as Impact Capital,” LA-AiP Education Seminar, Los Angeles, CA (May 12, 2015)
- Speaker, UBIT Update, Subcommittee on UBIT, Exempt Organizations Practice Group Meeting, ABA Section of Taxation, Washington, D.C. (May 8, 2015)
- Moderator and panelist, “Tax-Exempt Organizations With Volunteers,” ABA Section of Taxation, Washington, D.C. (May 2015)
- Faculty member, “Representing and Managing Tax-Exempt Organizations,” Georgetown University Law Center CLE, UBIT Primer, Washington, D.C. (April 24, 2015)
- Presenter, "Nonprofits: Conducting Internal Investigations and Dealing with Embezzlement," Nonprofit Organizations Committee Meeting (March 12, 2015)
- Speaker, “Program-Related Investments (PRIs): The New Venture Capital,” LA-AiP Education Seminar, Los Angeles, CA (June 12, 2014)
- Speaker, CalCPA Education Foundation 2014 Not-for-Profit Organizations Conference, San Francisco, CA (May 21, 2014)
- Speaker, “Tax Strategies for the High Income Individuals,” AICPA Conference, Las Vegas, NV (May 19-20, 2014)
- Speaker, Roundtable Discussion: “Current Developments in Private Foundations, Unrelated Business Income, and International Philanthropy,” ABA Taxation Section 2014 Meeting, Washington, D.C. (May 9, 2014)
- Moderator, Panel Discussion: “Hot Topics in UBIT,” ABA Taxation Section 2014 Meeting, Washington, D.C. (May 8, 2014)
- Presenter, “Hot Topics for Nonprofits,” Meeting of the Nonprofit Organizations Committee, Business Law Section, California State Bar (February 18, 2014)
- Presenter, Lunch and Learn program: “Private Foundations and Program-Related Investments: The New Venture Capital,” UCLA School of Law – Lowell Milken Institute for Business Law and Policy (February 5, 2014)
- Moderator and Panelist, “Hot Topics in UBIT,” ABA Section of Taxation Exempt Organizations Committee Meeting (January 24, 2014)
- Panelist, “Lessons on UBIT from the Final Report on Tax-Exempt Colleges and Universities Compliance Project (and a Few Other UBIT Updates),” Western Conference on Tax-Exempt Organizations (November 21, 2013)
- Panelist, “Good to Great: Board Governance and Collective Decision Making,” The Nonprofit Breakfast Series (July 19, 2013)
- Panelist, “Managing Liabilities: Optimizing leverage, credit available, and lower interest rates,” The Nonprofit Breakfast Series (June 27, 2013)
- Speaker, “Program Related Investments: The New Venture Capital,” Nonprofit Organizations Committee – Business Law Section, California State Bar (December 11, 2012)
- Speaker, “Investment Issues for Nonprofits,” Western Conference on Tax-Exempt Organizations (November 2012)
- Speaker, “Current Developments Affecting Tax-Exempt Organizations,” The Community Foundation, Palm Springs, CA (October 10, 2012)
- Speaker, “UBTI or Not UTBI — Tax-Exempt Investor Issues,” ABA Section of Taxation Real Estate Committee Meeting (September 14, 2012)
- Speaker, Exempt Organizations Subcommittee on Unrelated Business Income, ABA Section of Taxation Exempt Organizations Committee Meeting (September 2012)
- Speaker, Program-Related Investments (PRIs) and Private Foundations — What You Need to Know Now (September 12, 2012)
- Speaker, “Legal Update for Not-for-Profit Organizations,” Grant Thornton LLP (June 6, 2012)
- Speaker, Exempt Organizations Subcommittee on Unrelated Business Income, ABA Section of Taxation Exempt Organizations Committee Meeting (May 11, 2012)
- Speaker, “Family Foundations: Practical Problems and Practical Solutions,” ABA Section of Taxation Exempt Organizations, American Bar Association (May 2012)
- Speaker, Western Conference on Tax-Exempt Organizations, Lobbying and Political Activities (November 2011)
- Speaker, Green Hasson Janks Nonprofit Workshop: Volunteer Engagement (November 2011)
- Speaker, “Focus on Revenues: Cancellation of Debt, Pledges, Sponsorships and Special Events,” California Society of CPAs, Nonprofit Discussion Group (January 2011)
- Speaker, 6th Annual Healthcare Law Compliance Symposium (October 2009)
- Co-organizer and Moderator, “Corporate Issues in Board Governance and Nonprofit Finances in Today’s Economy, 2nd Annual Tax-Exempt Organizations General Counsel’s Forum (May 2009); conceived and coordinated the initial forum (May 2008)
- Presented revised Form 990 issues to the California Society of Association Executives (November 2008)
- Quoted, "Benefits Of Patagonia Donation Model Could Draw Followers," Law360 (November 17, 2022)
- Quoted, "The Golden Globes’ Biggest Winner May Be the Group That Hands Them Out," The New York Times (February 23, 2021)
- Quoted, "Why Is the California Attorney General Investigating the San Francisco Art Institute?," Hyperallergic (February 8, 2021)
- Quoted, "Nonprofits Eye Corporate Structure to Duck IRS Reporting Rules," Bloomberg Law (June 26, 2020)
- Quoted, "Disaster Relief Tax Law Possible Tool For COVID-19 Relief," Law360 (May 14, 2020)
- Quoted, "Charitable Break Not Likely To Motivate Virus-Related Giving," Law360 (April 8, 2020)
- Quoted, "Nonprofits May Face Costly Hurdles To Get Fringe Benefit Refunds," Law360 (January 29, 2020)
- Quoted, "Nonprofit Hospital Inquiry Calls Tax Statute Into Question," Law360 Tax Authority (May 23, 2019)
- Quoted, "Will the Nick Saban Tax Apply to Nick Saban?," Tax Analysts (March 8, 2018)
- Quoted, "Republican Tax Plan Could Mean Added Business Income Tax for Harvard," The Harvard Crimson (February 23, 2018)
- Quoted, "Investigators seek photos and videos of former USC medical school dean with drugs," Los Angeles Times (August 31, 2017)
- Quoted, "New International Tax Reporting May Snag Big U.S. Nonprofits," Bloomberg BNA (November 7, 2016)
- Quoted, "DNC Host Committee Adviser Says Exemption Doesn't Matter," Tax Notes Today (July 19, 2016)
- Quoted, "Hatch Asks IRS About Private Museums' Exploitation of Tax Code," Tax Notes Today (June 3, 2016)
- Quoted, "Foundations Revealed in Panama Papers Unlikely to Be U.S. EOs," Tax Notes Today (May 6, 2016)
- Quoted, "Court Wrangling Persists Over California Donor Disclosure Rule," Tax Notes Today (December 3, 2015)
- Quoted, "Charitable Contributions, New Tax Form Coming to Substantiate Charitable Contributions," Bloomberg BNA (September 16, 2015)
- Quoted, "Revoking Exemption of Group Tied to Church Shooter Is Not Simple," Tax Notes Today (July 1, 2015)
- Quoted, "Charities Not Feeling Any Love For Donor Disclosure Ruling in California," Bloomberg BNA Daily Tax Report (June 1, 2015)
- Quoted, "Briggs-associated nonprofits flout state, federal laws," inewsource (May 28, 2015)
- Quoted, "NFL May Have to Flout Exemption Rules to Drop Status," Tax Notes Today (May 1, 2015)
- Quoted, "Reliance Standard for Form 1023-EZ Clarification Aimed at Insiders, Attorney Says," Bloomberg BNA (March 26, 2015); Bloomberg BNA Daily Tax Report (March 20, 2015)
- Quoted, "Bill Expanding Gift Tax Exemption Heads to Ways and Means Markup," Bloomberg BNA (March 24, 2015)
- Quoted, "As Super Bowl Approaches, Exemption Debate Persists," Tax Analysts (January 30, 2015)
- Quoted, "Lawyer Seeks Guidance on Grants to 1023-EZ Orgs," CharitablePlanning.com (November 5, 2014); Tax Analysts (January 30, 2015)
- Quoted, "Pace of Exempt Applications Picks Up At IRS, but Some See It Coming at a Price," Bloomberg BNA Daily Tax Report (October 31, 2014)
- "Form 1023-EZ Turnaround Said to Be Two to Three Weeks for 501(c)(3) Exempts," BNA Daily Tax Report (July 24, 2014)
- Quoted, "IRS Groups Should Provide Specific Numbers When It Revises 501(c)(4) Rules, Groups Say," Bloomberg BNA Daily Tax Report (June 19, 2014)
- Quoted, "Ofer Lion Voices Concern Over Ways and Means Committee’s Confidential Tax Information Disclosure," Tax Analysts (May 5, 2014)
- Quoted, "Most Exempt Applications Moving To Cincinnati as Unit Reorganizes," Bloomberg BNA Daily Tax Report (April 14, 2014)
- Quoted, "Friends of Abe Tax-exempt Status," The New York Times (March 16, 2014)
- "Debate Continues Over College Athletics Being Subjected to Unrelated Business Income Tax" (February 18, 2014)
- Quoted, "NFL's Tax Exemption Faces Scrutiny," Tax Analysts (November 25, 2013)
- Quoted, "NFL Tax-Exempt Status," Tax Notes (November 25, 2013)
- Quoted, "Practitioners Fear EO Controversy Is Causing IRS to Neglect 501(c)(3) Applications," Tax Analysts (September 11, 2013)
- Quoted, "Don't Rush to Judgment on IRS-FEC E-Mails, Practitioners Say," Tax Analysts (August 7, 2013)
- Quoted, "IRS Gift Rule Turned on Politics as Crisis Prompts Reform," Bloomberg (June 3, 2013)
- Quoted, "Observers Expect More Self-Declaration in Wake of Scandal," Tax Notes Today (May 20, 2013)
- Quoted, "Watchdog slams U.S. IRS over targeting conservative groups," The Chicago Tribune (May 14, 2013)
- Quoted, "IRS Tea Party Targeting Came After Court Rulings Upended Agency Role," Huffington Post (May 14, 2013)
- Quoted, "Senators Seek IRS and FEC Cooperation on Campaign Finance Enforcement," Tax Notes Today (April 25, 2014)