Susan Denver Brown

Of Counsel

Susan Denver Brown is of counsel in Morgan Lewis’s Tax Practice. Ms. Brown has advised senior officials in the U.S. Department of Treasury on issues relating to tax-exempt organizations, charitable giving, and education; has developed policy recommendations and supervised the issuance of Treasury regulations and other guidance; and has provided technical assistance to Congressional staff regarding proposed legislation affecting nonprofits.

Prior to joining Morgan Lewis, Ms. Brown served in the U.S. Department of Treasury’s Office of Tax Policy for nine years. She most recently served as the deputy tax legislative counsel for regulatory affairs. While at Treasury, she worked to implement major legislation affecting exempt organizations, including the Pension Protection Act of 2006. Ms. Brown also worked on guidance relating to excess benefit transactions involving charity insiders, joint ventures, unrelated business income tax, political activity, and other issues.

Ms. Brown has been working on tax-exempt issues for more than 18 years. Before joining the U.S. Department of Treasury, she worked as an attorney at two New York–based firms. She also worked as an in-house counsel to various nonprofit organizations, including institutions of higher education.

Ms. Brown received her J.D. from Harvard Law school in 1986. She received her B.A., magna cum laude, in economics and political science from New York University in 1983, where she was an NYU Presidential Scholar.

Ms. Brown is a frequent speaker on tax-exempt organizations matters at conferences.

Ms. Brown is admitted to practice in the District of Columbia and New York.