Morgan Lewis

Related Publications

08/26/13 Treasury Department and IRS Issue Priority Guidance Plan
Plan lays out the agencies' top priorities for the 2013–2014 fiscal year, including those affecting tax-exempt organizations.
06/17/13 Tax Reform Options for Tax-Exempt Organizations
Senate Finance Committee issues tax reform paper setting forth challenges, goals, and possible measures affecting tax-exempt organizations and charitable giving.
05/03/13 IRS Issues Final Report on Colleges and Universities Compliance Project
Report offers lessons for many tax-exempt organizations on unrelated business taxable income and executive compensation.
View all publications
Photo of  Kimberly M. Eney

practice accolades

Tax-Exempt Organizations

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

bar admissions

  • District of Columbia
  • New York
print profile

Kimberly M. Eney

Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
United States
Phone: +1.202.739.5825
Fax: +1.202.739.3001

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.