Ranked in the top tier by The Legal 500 for Not-for-profit Law (2012)
honors + affiliations
Former Fellow, National Center on Philanthropy and the Law, New York University School of Law
Notes Editor, New York University Journal of Law & Business
- District of Columbia
- New York
- Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
Kimberly M. Eney is an associate in Morgan Lewis’s Tax Practice. Ms. Eney focuses her practice on tax and governance issues affecting tax-exempt organizations, including colleges and universities, museums and cultural organizations, scientific and medical research organizations, public broadcasting organizations, private and operating foundations, community and economic development organizations, and many other special-purpose charitable organizations and associations.
Ms. Eney advises tax-exempt organizations on a wide variety of tax matters, including formation and applications for tax exemption, Form 990 filing issues, and ongoing compliance with applicable tax laws, such as the unrelated business income tax, lobbying and political activity restrictions, and intermediate sanctions and other compensation-related issues.
Ms. Eney also represents tax-exempt organizations with respect to governance issues, including the development of good board governance policies and practices and the handling of conflicts of interest. She assists tax-exempt organizations with IRS audits; offers advice about business transactions; and regularly monitors proposed legislation, regulations, and rulings that may affect tax-exempt clients.
Ms. Eney earned her J.D. from New York University School of Law in 2007, where she was the recipient of a dean’s scholarship and held a fellowship at the National Center on Philanthropy and the Law. While in law school, she served as a fund manager for the Student Social Venture Fund, a high engagement grant-making program at the NYU Stern School of Business that provides technical support and financial assistance to selected tax-exempt organizations in New York City.
Prior to attending law school, Ms. Eney was an associate at a boutique consulting firm where she advised tax-exempt organizations in the healthcare and education fields on communications, public relations, and public policy issues. Ms. Eney earned her A.B. from Brown University in 2002.
Ms. Eney is admitted to practice in the District of Columbia and New York.
- New York University School of Law, 2007, J.D.
- Brown University, 2002, A.B.