Frances Emmeline Babb advises clients on tax planning relating to corporate, partnership, international, and tax-exempt matters. With a focus on tax-exempt organizations, Emmeline advises colleges and universities, museums and cultural organizations, scientific and medical research organizations, private and operating foundations, community and economic development organizations, and many other special-purpose charitable organizations and associations. She counsels clients on a wide variety of tax matters.
Emmeline guides clients through issues commonly faced by charitable organizations, including formation and applications for tax exemption, Form 990 filing issues, intermediate sanctions and other compensation-related issues, and ongoing compliance with applicable tax laws, such as the unrelated business income tax. She also counsels clients on lobbying and political activity restrictions.
Emmeline is also a member of a team that advises clients on local, state, federal, and international issues associated with pending transactions and ongoing business operations. She co-authors tax-related client advisories, including updates on Internal Revenue Service (IRS) and US Food and Drug Administration (FDA) regulations impacting businesses, healthcare providers, and social welfare organizations.
Before law school, Emmeline worked in the external affairs department of the Smithsonian’s National Portrait Gallery.
Harvard Law School, 2007, J.D.
University of Pennsylvania, 2003, B.A., Summa Cum Laude, Phi Beta Kappa
Awards and Affiliations
Co-Vice Chair, Charitable Organizations Committee of the Pennsylvania Bar Association
Vice President and Board Member, Center City Residents’ Association
Board Member, Broad Street Review
Member, American Bar Association Tax Section
Member, Philadelphia Bar Association
Advisory Board of the Young Friends of the Penn Museum (2008-2016)