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Leech Tishman: Legal Services
  • Firm
    • About Us
    • Management
    • Diversity, Equity, and Inclusion
    • Careers
  • People
  • Capabilities
    • Practice Group
      • Business Restructuring & Insolvency
      • Construction
      • Corporate
      • Employment & Labor
      • Estates & Trusts
      • Intellectual Property
      • Litigation & Alternative Dispute Resolution
      • Real Estate
        • Leech Tishman Closings
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      • Emerging Cyber Technologies
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Nonprofits & Tax-Exempt Organizations

Capabilities

Group Leader

Matt Rak Headshot

Matthew Rak

Partner

Leech Tishman’s nonprofit clients draw on our firm’s heritage representing nonprofit organizations and commitment to the communities in which we operate.

Our lawyers serve economic development programs, universities, community groups, foundations, and nonprofit funds. Our depth includes representing clients before the IRS, Orphans’ Court, Tax Court, and federal court forums. Leech Tishman’s Nonprofits & Tax-Exempt Organizations Group is backstopped by experience representing churches and religious organizations, educational institutions, nonprofit trusts, endowments, and public charities throughout the nation.

Leech Tishman’s Nonprofits & Tax-Exempt Organizations Team works closely with the firm’s Estates & Trusts Practice Group and Taxation Group to provide legal counsel and compliance to nonprofits, tax-exempt organizations, and 501(c) organizations, including private foundations, charities, artistic collaboratives, and social welfare groups.

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Services

Our Nonprofits & Tax-Exempt Organizations Group has experience in the following areas:

Tax and Business Management
  • IRS audits and Excise Tax compliance – Routinely represent clients before the IRS and Tax Court on Chapter 42 Excise Taxes and other legal and treasury regulatory compliance matters, including Private Letter Ruling matters, and conversion from private foundation to public charity status
  • State Law compliance – Representation of nonprofit organizations and charitable trusts on matters including approval of sales of significant operating energy interests, trust modification, cy pres matters, interpretation and guidance regarding applicable governing law, and issuing legal opinions
  • Attorney General review and clearance – collaborative work with the Attorney General to obtain approval of various nonprofit transactions
  • Exiting planning strategies – assisting clients with exit, prior split-gift and charitable planning strategies that are no longer practical or achieving charitable intent
  • Long-term organization governance and management
  • Income and estate tax analysis and planning
  • Business exit planning in coordination with charitable planning
  • Formation and qualification of memorial scholarship foundations
  • Fundraising, raffles, and sweepstakes compliance under federal and state law
  • Real estate tax exemption matters for nonprofit organizations, including in conjunction with split-interest gifts to obtain favorable tax characterization
  • Donor income, gift, and estate tax management – educate donors regarding available planning strategies and risks
Entity Formation & Dissolution
  • Entity formation and 501(c)(3) qualification – formation and qualification of numerous private foundations and public charities, including private operating foundations
  • Establishing and managing foundation trusts – long-term stewardship of trust estates to protect grantor’s charitable intent and spirit
  • Dissolution, merger, reorganization, division, and repurposing of nonprofits to adapt to changing circumstances and goals
Real Estate
  • Charitable donations of property and real estate management
  • Lease assignments
  • Private operating foundation land management
  • Exit strategies and risk management for organizations
  • Risk evaluation of real estate gifts for both donor and donees
Intellectual Property
  • Naming rights agreements for donors and donees
  • Service mark applications
  • Trademark applications
  • Intellectual property counseling
  • Charitable brand management and reputation protection
  • Crisis management plans for charitable foundations facing diplomatic difficulties

Attorneys

Melanie Cuddyre

Melanie E. Cuddyre

Associate

David Delfiandra Headshot

David J. DelFiandra

Partner

pam miller

Pamela R. Miller

Counsel

Stefanie Pate Headshot

Stefanie L. Pate

Partner

Heather Stumpf Headshot

Heather C. Stumpf

Partner

Insights

Feb. 15, 2023  |  Client Alerts

Modifying Irrevocable Trusts – A Modern Approach to An Age-Old System

Feb. 10, 2023  |  Press

Leech Tishman Estates & Trusts Attorney Melanie E. Cuddyre Published In the Legal Intelligencer

Jan. 3, 2023  |  Firm News

Leech Tishman Welcomes New Attorney: Carolyn M. Glynn

Dec. 9, 2022  |  Press

Leech Tishman Entertainment Attorney Featured in Law360 Article

Nov. 28, 2022  |  Client Alerts

Think Twice Before Gifting Assets to Avoid the Pennsylvania Inheritance Tax

Nov. 17, 2022  |  Press

Leech Tishman Partner David DelFiandra Quoted in The Pittsburgh Foundation Article

Nov. 11, 2022  |  Client Alerts

Reminder for Tax-Exempt Organizations to Report and Pay Excise Tax on Excess Compensation

Sep. 21, 2022  |  Client Alerts

Expected 2023 Inflation Adjustments Affecting Estate and Gift Tax

Aug. 18, 2022  |  Firm News

16 Leech Tishman Lawyers Chosen Among Best Lawyers In America In National Survey

Aug. 10, 2022  |  Firm News

Leech Tishman Partner Stefanie L. Pate Elected to Serve on the Board of Directors for the Estate Planning Council of Pittsburgh

Leech Tishman Joins Downtown Pittsburgh Partnership

Jun. 10, 2022  |  Firm News

Leech Tishman Joins Pittsburgh Downtown Partnership as a Downtown Champion Member

Aug. 23, 2021  |  Firm News

Leech Tishman Lawyers Chosen Among Best Lawyers In America In National Survey

Events

Apr. 13, 2023  |  Event

Leech Tishman Partner David J. DelFiandra to Sponsor the Pittsburgh Public Theater Spring Fling Gala

Jun. 3, 2023  |  Event

Leech Tishman to Sponsor the Walk for Children’s Event hosted by UPMC Children’s Hospital Foundation

Practice Group

Corporate

Practice Areas

  • Construction
  • Corporate Compliance & Ethics Program
  • Data Privacy & Cybersecurity
  • Government Relations
  • International
  • Nonprofits & Tax-Exempt Organizations
  • Start-Up Services
  • Tax
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  • Representative Experience
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