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Morgan Lewis
Roady

Celia Roady

Partner

Washington, DC Phone +1.202.739.5279 Fax +1.202.739.3001

1111 Pennsylvania Ave. NW//Washington, DC 20004-2541//United States

Celia Roady counsels tax-exempt organizations on tax and governance issues. Charities, foundations, colleges and universities, museums, and other nonprofits are among her clients. She regularly advises private foundations and public charities on operational and programmatic issues, including the structuring of complex grants, program-related investments, joint ventures and collaboration arrangements. Tax-exempt organizations turn to Celia for advice on issues such as executive compensation, private foundation excise taxes, unrelated business income, corporate sponsorships, lobbying and campaign intervention, and board governance practices. Celia regularly represents tax-exempt organizations in Internal Revenue Service (IRS) audits, as well as seeking IRS rulings and determinations.

Celia has been recognized by myriad publications for her legal skills, and served on the IRS advisory committee on tax-exempt and government entities from 2010 to 2013. Celia chairs Georgetown University Law Center’s annual conference, “Representing and Managing Tax-Exempt Organizations,” and frequently writes and speaks on nonprofit issues. 

Active in professional organizations, Celia is a fellow with the American College of Tax Counsel. She served a two-year term as vice chair of communications for the American Bar Association (ABA) Section on Taxation. She is a former ABA Tax Section council member and former chair of the exempt organizations committee. Celia also was chair of the exempt organizations committee of the District of Columbia Bar Association Tax Section, chair of the DC Bar’s Council on Sections, and a member of the steering committee of the DC Bar Tax Section.

From 2004 to 2005, Celia served on the governance work group of the Panel on the Nonprofit Sector, which was convened by Independent Sector to provide comments to the US Senate Finance Committee.

Awards and Affiliations

Woman Leader in The Law, American Lawyer Media (2022)

Ranked, District of Columbia: Tax, Chambers USA (2005–2021)

Lawyer of the Year, Tax Law, Washington, DC, The Best Lawyers in America (2018)

Hall of Fame, The Legal 500 US (2017, 2018, 2020, 2021); Leading Lawyer, The Legal 500 US (2012–2019)

Top Lawyer, Washingtonian magazine (2013–2021)

Recognized, Tax Law, The Best Lawyers in America (2007–2022); Top Woman Lawyer, The Best Lawyers in America (2016, 2017)

Recognized, Washington, DC, Super Lawyers (2007–2015, 2017–2020)

Top 50 Women Lawyers in Washington, DC, Super Lawyers (2007–2008)

Acritas Star, Acritas (2017–2021)

Member, Practice Group of the Year, Tax, Law360 (2017)

Recognized, Leading Lawyers for Tax, Washington, DC, The Legal Times (2005)

Fellow, American College of Tax Counsel

Member, Board of Regents, American College of Tax Counsel (2008–2013)

Member, IRS Advisory Committee on Tax-Exempt and Government Entities (2010–2013)

Member, Governance Work Group, Panel on the Nonprofit Sector (2004–2005)

Former Vice Chair - Communications, American Bar Association Taxation Section

Former Council Member, American Bar Association Taxation Section

Former Chair, Exempt Organizations Committee, American Bar Association Taxation Section

Former Chair, Council on Sections, District of Columbia Bar Association

Former Chair, Exempt Organizations Committee, District of Columbia Bar Association Tax Section

Admissions

  • District of Columbia

Education

  • Georgetown University Law Center, LL.M.
  • Duke University School of Law, J.D.
  • Duke University, A.B.

Sectors

Services

Regions

Events

4/24/2019 - Georgetown Law CLE: 36th Annual Representing and Managing Tax-Exempt Organizations
4/26/2018 - 35th Annual Representing and Managing Tax-Exempt Organizations Conference
4/27/2017 - Georgetown Law CLE: 34th Annual Representing and Managing Tax-Exempt Organizations
9/21/2016 - 2016 Rocky Mountain Tax Seminar for Private Foundations
7/14/2016 - How Nonprofits Can Prepare for the FLSA’s New Rules on Overtime Exemptions
5/5/2016 - Donor-Advised Funds: Priority Issues for Regulatory Guidance
4/28/2016 - Georgetown Law CLE’s 33rd Annual Representing and Managing Tax-Exempt Organizations
1/26/2016 - Non-Profits & Associations Forum: Exempt Organizations (2015) Year in Review
1/21/2016 - Social Investing by Institutional Investors
9/16/2015 - 2015 Rocky Mountain Tax Seminar for Private Foundations
4/23/2015 - Georgetown Law CLE’s 32nd Annual Representing & Managing Tax-Exempt Organizations
3/25/2015 - American Law Institute’s 2015 Legal Issues in Museum Administration Conference
1/22/2015 - Non-Profits & Association Forums: Exempt Organizations (2014) Year in Review
10/7/2013 - 2013 NAAG/NASCO Annual Conference: State Regulation of Nonprofit Organizations
9/11/2013 - 2013 Rocky Mountain Tax Seminar for Private Foundations
3/17/2013 - 63rd TEI Midyear Conference
10/1/2012 - 2012 NAAG/NASCO Annual Conference: State Regulation of Nonprofit Organizations
9/19/2012 - 2012 Rocky Mountain Tax Seminar for Private Foundations
4/18/2012 - Georgetown Law CLE's 29th Annual Representing & Managing Tax-Exempt Organizations
10/17/2011 - American Council on Education’s Advancing to the Presidency Workshop
9/15/2011 - 2011 Rocky Mountain Tax Seminar for Private Foundations
4/28/2011 - Georgetown Law CLE's 28th Annual Representing & Managing Tax-Exempt Organizations

News

11/18/2019 - Morgan Lewis Advises Internet Society in Transaction with Ethos Capital
1/7/2014 - Twelve Morgan Lewis Partners Named to Washingtonian’s Best Lawyers Listing

Publications

11/24/2020 - IRS to Organizations Seeking 501(C)(3) Exempt Status: Charitable Means Charitable
August 10, 2020 (Updated November 5, 2020) - Federal Reserve’s Main Street Lending Program Throws Lifeline to Nonprofits
4/17/2018 - Private Foundations May Now Own Philanthropic Businesses
9/12/2017 - Hurricane Recovery Client Alert: Establishing a Charitable Leave Donation Program
8/31/2017 - Hurricane Harvey Client Alert: How Employers and Employees Can Help Those in Need
11/14/2016 - Benefit Corporations May Expense Payments to Charities
July/August 2016 - National Association of College and University Business Officers Newsletter
4/26/2016 - New Examples of Program-Related Investments
2/18/2016 - Congress Inquires About College and University Endowments
10/5/2015 - IRS Publishes Final Regulations for Equivalency Determinations
9/29/2015 - IRS Provides Guidance on Mission-Related Investments by Private Foundations
2015 - The IRS and Nonprofit Media: A Step Forward Toward Creating a More Informed Public, Council on Foundations
2/11/2015 - ABLE Act Allows Millions of Individuals with Disabilities to Save
8/26/2013 - Treasury Department and IRS Issue Priority Guidance Plan
6/17/2013 - Tax Reform Options for Tax-Exempt Organizations
5/3/2013 - IRS Issues Final Report on Colleges and Universities Compliance Project
1/29/2013 - IRS Issues Regulations for Type III Supporting Organizations
1/4/2013 - Important New Provisions in the American Taxpayer Relief Act
11/7/2012 - IRS Guidance Encourages Leave Donation Programs for Hurricane Sandy Victims
September/October 2012 - Advocacy by Section 501(c)(3) Organizations—Federal Tax law Restrictions of Lobbying Activities, Journal of Taxation of Exempt Organizations
9/26/2012 - IRS Issues New Regulations to Facilitate Foreign Grantmaking
6/28/2012 - Healthcare Reform Law Stands—With Modifications to State Medicaid Expansion
5/11/2012 - Proposed Regulations Offer New Examples of Program-Related Investments
1/3/2012 - D.C. Nonprofit Corporation Law Changes for 2012