Dustin W.Lauermann
Partner
Corporate
dlauermann@seyfarth.com
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Dustin takes the time to understand a client’s business, providing practical legal solutions to complex problems.
More About Dustin
Dustin concentrates his practice on tax-exempt organizations, trusts and estates, and tax credits. He also advises clients on state and local taxation (SALT) issues and provides legal guidance to clients forming funds for various equity and debt offerings, including qualified opportunity funds.
He advises tax-exempt organizations on a wide variety of matters, including nonprofit governance, formation and tax-exemption, state and local registration requirements, dissolution and asset transfers, reclassification, and Internal Revenue Code and Treasury regulations regarding public support, public charity vs. private foundation status, unrelated business income tax, joint ventures, and lobbying and political activities.
Dustin also advises investors and developers in utilizing new markets tax credits, historic rehabilitation tax credits, and the investment tax credit as sources of financing.
Prior to joining Seyfarth, Dustin ran a state senate campaign in southeast Iowa, was a solo practitioner in Los Angeles, and worked for an Am Law 100 firm in Washington, DC.
Dustin has a strong commitment to pro bono. While earning his LLM, he was honored as a Special Pro Bono Pledge Honoree for his work on behalf of pro bono clients. In recognition of his commitment to pro bono service, he was named to the Capital Pro Bono Honor Roll from 2017 to 2019 and in 2021.
As an undergraduate, Dustin served two years on the executive board for USC's largest student-run nonprofit organization, Troy Camp. He has also served on its alumni advisory board.
Dustin has guest lectured in advanced tax courses at Georgetown University Law Center and the George Washington University Law School, and lectured on nonprofit topics for the National Business Institute.
He advises tax-exempt organizations on a wide variety of matters, including nonprofit governance, formation and tax-exemption, state and local registration requirements, dissolution and asset transfers, reclassification, and Internal Revenue Code and Treasury regulations regarding public support, public charity vs. private foundation status, unrelated business income tax, joint ventures, and lobbying and political activities.
Dustin also advises investors and developers in utilizing new markets tax credits, historic rehabilitation tax credits, and the investment tax credit as sources of financing.
Prior to joining Seyfarth, Dustin ran a state senate campaign in southeast Iowa, was a solo practitioner in Los Angeles, and worked for an Am Law 100 firm in Washington, DC.
Dustin has a strong commitment to pro bono. While earning his LLM, he was honored as a Special Pro Bono Pledge Honoree for his work on behalf of pro bono clients. In recognition of his commitment to pro bono service, he was named to the Capital Pro Bono Honor Roll from 2017 to 2019 and in 2021.
As an undergraduate, Dustin served two years on the executive board for USC's largest student-run nonprofit organization, Troy Camp. He has also served on its alumni advisory board.
Dustin has guest lectured in advanced tax courses at Georgetown University Law Center and the George Washington University Law School, and lectured on nonprofit topics for the National Business Institute.
- LLM, Georgetown University Law Center
TaxSpecial Pro Bono Pledge Honoree
- JD, University of Maryland Francis King Carey School of Law
- BA, University of Southern California
Philosophy and Psychology
Certifications
- Certified Health Care Institute (HCI) professional, Seyfarth Shaw LLP (2022)
- California
- District of Columbia
- US District Court, Central District of California
- California Supreme Court
- District of Columbia Court of Appeals
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Jan 23, 2025
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- Recognized as a Recommended Attorney for Not-For-Profit (Nonprofit and Tax Exempt Organizations), The Legal 500 (Legalese Ltd.) (2023)
- Los Angeles County Bar Association
- California Lawyers Association, Tax and Business Law sections
- District of Columbia Bar (Taxation section; Estates, Trusts and Probate Law section; and Real Estate, Housing and Land Use section)
- Co-Author, “FinCEN Issues Further Guidance on Pausing CTA Compliance in Response to Supreme Court Ruling,” Legal Update, Seyfarth Shaw LLP (January 23, 2025)
- Co-Author, “Fifth Circuit Court Stays Nationwide Injunction on CTA Enforcement - BOI Reporting Requirements Resume,” Legal Update, Seyfarth Shaw LLP (December 24, 2024)
- 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, “The Corporate Transparency Act: Considerations for Special Purpose Entities in Commercial Real Estate Transactions,” Legal Update, Seyfarth Shaw LLP (May 6, 2024)
- Co-Author, "Understanding Your Tax-Exempt Investors," TaxStringer (December 1, 2021)
- Co-Author, "Super-Deductible Contributions (and Other Charitable Giving Items in the CARES Act)," Legal Update, Seyfarth Shaw LLP (April 2, 2020)
Dustin takes the time to understand a client’s business, providing practical legal solutions to complex problems.
More About Dustin
Dustin concentrates his practice on tax-exempt organizations, trusts and estates, and tax credits. He also advises clients on state and local taxation (SALT) issues and provides legal guidance to clients forming funds for various equity and debt offerings, including qualified opportunity funds.
He advises tax-exempt organizations on a wide variety of matters, including nonprofit governance, formation and tax-exemption, state and local registration requirements, dissolution and asset transfers, reclassification, and Internal Revenue Code and Treasury regulations regarding public support, public charity vs. private foundation status, unrelated business income tax, joint ventures, and lobbying and political activities.
Dustin also advises investors and developers in utilizing new markets tax credits, historic rehabilitation tax credits, and the investment tax credit as sources of financing.
Prior to joining Seyfarth, Dustin ran a state senate campaign in southeast Iowa, was a solo practitioner in Los Angeles, and worked for an Am Law 100 firm in Washington, DC.
Dustin has a strong commitment to pro bono. While earning his LLM, he was honored as a Special Pro Bono Pledge Honoree for his work on behalf of pro bono clients. In recognition of his commitment to pro bono service, he was named to the Capital Pro Bono Honor Roll from 2017 to 2019 and in 2021.
As an undergraduate, Dustin served two years on the executive board for USC's largest student-run nonprofit organization, Troy Camp. He has also served on its alumni advisory board.
Dustin has guest lectured in advanced tax courses at Georgetown University Law Center and the George Washington University Law School, and lectured on nonprofit topics for the National Business Institute.
He advises tax-exempt organizations on a wide variety of matters, including nonprofit governance, formation and tax-exemption, state and local registration requirements, dissolution and asset transfers, reclassification, and Internal Revenue Code and Treasury regulations regarding public support, public charity vs. private foundation status, unrelated business income tax, joint ventures, and lobbying and political activities.
Dustin also advises investors and developers in utilizing new markets tax credits, historic rehabilitation tax credits, and the investment tax credit as sources of financing.
Prior to joining Seyfarth, Dustin ran a state senate campaign in southeast Iowa, was a solo practitioner in Los Angeles, and worked for an Am Law 100 firm in Washington, DC.
Dustin has a strong commitment to pro bono. While earning his LLM, he was honored as a Special Pro Bono Pledge Honoree for his work on behalf of pro bono clients. In recognition of his commitment to pro bono service, he was named to the Capital Pro Bono Honor Roll from 2017 to 2019 and in 2021.
As an undergraduate, Dustin served two years on the executive board for USC's largest student-run nonprofit organization, Troy Camp. He has also served on its alumni advisory board.
Dustin has guest lectured in advanced tax courses at Georgetown University Law Center and the George Washington University Law School, and lectured on nonprofit topics for the National Business Institute.
- LLM, Georgetown University Law Center
TaxSpecial Pro Bono Pledge Honoree
- JD, University of Maryland Francis King Carey School of Law
- BA, University of Southern California
Philosophy and Psychology
Certifications
- Certified Health Care Institute (HCI) professional, Seyfarth Shaw LLP (2022)
- California
- District of Columbia
- US District Court, Central District of California
- California Supreme Court
- District of Columbia Court of Appeals
Related Services
Related Key Industries
Related Trends
Related News & Insights
-
Legal Update
Jan 23, 2025
FinCEN Issues Further Guidance on Pausing CTA Compliance in Response to Supreme Court Ruling
-
Legal Update
Dec 24, 2024
Fifth Circuit Court Stays Nationwide Injunction on CTA Enforcement - BOI Reporting Requirements Resume
-
Legal Update
Jul 30, 2024
Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 1: When to File a Beneficial Ownership Information Report
-
Legal Update
Jul 30, 2024
Demystifying the Corporate Transparency Act for Tax-Exempt Organizations – Part 2: CTA Compliance for Subsidiaries of Tax-Exempt Organizations
- Recognized as a Recommended Attorney for Not-For-Profit (Nonprofit and Tax Exempt Organizations), The Legal 500 (Legalese Ltd.) (2023)
- Los Angeles County Bar Association
- California Lawyers Association, Tax and Business Law sections
- District of Columbia Bar (Taxation section; Estates, Trusts and Probate Law section; and Real Estate, Housing and Land Use section)
- Co-Author, “FinCEN Issues Further Guidance on Pausing CTA Compliance in Response to Supreme Court Ruling,” Legal Update, Seyfarth Shaw LLP (January 23, 2025)
- Co-Author, “Fifth Circuit Court Stays Nationwide Injunction on CTA Enforcement - BOI Reporting Requirements Resume,” Legal Update, Seyfarth Shaw LLP (December 24, 2024)
- 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, “The Corporate Transparency Act: Considerations for Special Purpose Entities in Commercial Real Estate Transactions,” Legal Update, Seyfarth Shaw LLP (May 6, 2024)
- Co-Author, "Understanding Your Tax-Exempt Investors," TaxStringer (December 1, 2021)
- Co-Author, "Super-Deductible Contributions (and Other Charitable Giving Items in the CARES Act)," Legal Update, Seyfarth Shaw LLP (April 2, 2020)