Kimberly Eney advises tax-exempt organizations on the tax and corporate laws integral to advancing their missions. Her clients include major private foundations, family foundations, media and sports organizations, museums and cultural associations, community and economic development organizations, colleges and universities, hospitals, scientific and medical research organizations, social welfare organizations, business leagues and trade associations, churches and religious organizations, and many other types of special-purpose organizations.
Kim works on a variety of matters for clients. She spends significant time helping private foundations navigate the Chapter 42 excise tax regime applicable to their grant-making, investments, and operations, including the rules on self-dealing, taxable expenditures, excess business holdings, and qualifying distributions. She reviews and advises on complex grant agreements and transactions, and she works with clients on structuring and maintaining impact investing programs, including PRIs and MRIs.
Kim also advises executive teams and boards on the development of good governance practices, including the board review and approval process, revisions to governing documents and policies, the management of complicated conflict-of-interest matters, and the resolution of board disputes.
Additional areas of expertise involve unrelated business income tax implications, lobbying and political activity restrictions, intermediate sanctions rules and compensation-related issues, public charity classification and the public support test, applications for tax exemption, relationships with affiliated entities and disqualified persons, Form 990 filing issues, and state nonprofit corporation laws.
Kim also advises individuals and organizations involved in sports. Her projects have included tax advice on the payment of awards in the college athletics space and guidance on the formation of a foundation and an employee relief fund for a sports organization. While in law school, Kim assisted in the representation of a professional athlete in a highly publicized investigation before the Court of Arbitration for Sport, an international body that resolves sports-related disputes through arbitration and mediation.
Kim’s practice has evolved from a long-standing commitment to the nonprofit sector. Before attending law school, Kim worked at a boutique consulting firm, where she advised tax-exempt organizations working in healthcare and education on communications, public relations, and public policy strategies.
Kim was a fellow at the National Center on Philanthropy and the Law.
Brown University, 2002, A.B.
New York University School of Law, 2007, J.D.
District of Columbia
Awards and Affiliations
Member, Practice Group of the Year, Tax, Law360 (2017)
Vice Chair, DC Bar, Taxation Community
Member, ABA, Section of Taxation, Exempt Organizations Committee
Member, American Health Lawyers Association (AHLA)
Member, Sports Lawyers Association
Former Fellow, National Center on Philanthropy and the Law, New York University School of Law