OverviewBeth devotes her practice to advising nonprofit organizations in complex tax, governance, and compliance matters. Her tax-exempt clients range from grassroots organizations to international establishments and include private foundations, public charities, religious organizations, educational institutions, advocacy groups, and trade associations, among others. Beth focuses in the areas of tax-exempt entity formation, social enterprise, public-private partnerships, nonprofit governance and compliance, complex tax-exempt structuring, nonprofit mergers and consolidations, and compliance with state charitable solicitation laws. As a seasoned corporate attorney with a passion for community development, Beth also helps mission-driven companies design and implement market-based strategies to maximize both financial and social returns. Her experience includes L3C and benefit corporation formations, as well as helping companies with B Corp certification. As a co-leader of Michael Best’s Environmental, Social & Governance (ESG) group, Beth advises clients on ESG initiatives, working with leadership teams and external stakeholders to successfully reach organizational goals while achieving positive social change. Before joining our firm, Beth founded her own firm, providing corporate legal services to social ventures and nonprofit organizations. She also practiced with a Chicago-based law firm where she helped mission-driven organizations reach maximum impact at the intersection of business and social impact. ExperienceBeth’s experience includes advising and representing clients in areas such as the following:
- Nonprofit entity formation, including development of governance documents, policies and procedures, obtaining federal tax exemption, and preparing founders for operational readiness.
- Designing and implementing complex structures involving multiple tax-exempt organizations, such as a 501(c)(3) and a 501(c)(4), or a 501(c)(3) and a 501(c)(6), as well as strategic partnerships, affiliations, and joint ventures with other nonprofit and for-profit organizations.
- Representing tax-exempt organizations in mergers, consolidations, liquidations, and acquisitions of other organizations’ programs, assets, and activities.
- Advising on grantmaking, including grants to international organizations, individuals, and non-501(c)(3) organizations, and best practices in due diligence, documentation, and recordkeeping.
- Implementing planned giving strategies through various structures and vehicles for charitable giving, including private foundations, donor-advised funds, and supporting organizations, and preparing agreements and policies governing charitable gifts and grants.
- Helping private foundations avoid excise taxes from self-dealing, jeopardizing investments, failure to make minimum distributions, taxable expenditures, and excess business holdings.
- Helping 501(c)(3) organizations navigate political activity, including advocacy and lobbying, and maintain tax-exempt status by avoiding impermissible support for candidates.
- Navigating donor anonymity interests amidst charitable transparency laws.
- Advising tax-exempt organizations on commercial activities and unrelated business taxable income.
- Managing charitable registrations and compliance with annual reporting requirements, including preparing and filing annual reports nationwide.
- Advising fundraising counsel, paid fundraisers and others who solicit charitable donations on compliance with state charitable solicitation and charitable trust laws.
- Reviewing and analyzing tax returns, including IRS Forms 990 and 990-PF.
- Hybrid entity formation, such as LC3s and benefit corporations.
Honors & Recognitions
- Honored in Who's Who in Impact Investing, Denver Business Journal, 2018
- Fellow, Leadership Council on Legal Diversity, 2022
Professional Activities
- Member, National Association of Women Lawyers (NAWL)
- Member, Colorado General Counsel Mentor Program, 2023
- Member, Colorado Secretary of State Business Advisory Committee
- Member, The Global Alliance of Impact Lawyers (GAIL)
- Member, Benefit Company Bar Association
- Member, Colorado Women’s Bar Association
- Member, American Bar Association
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