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Matthew R. Elkin

Partner

Matthew R. Elkin focuses his practice on tax and corporate matters affecting tax-exempt organizations, with an emphasis on transactional matters such as charitable investment funds, social enterprises, impact investing, and endowment investment programs and policies. He regularly represents private foundations, trade associations, healthcare organizations, colleges and universities, international development organizations, and medical research organizations. These organizations also turn to Matt for counsel in governance.

Extended Profile

Matt works extensively on complex transactional matters with tax-exempt organizations, including the formation of investment funds by both nonprofit and for-profit sponsors; the acquisition and disposition of program-, mission-, and impact-related and other investments; joint ventures; sponsored research; mergers and acquisitions; and financing and licensing arrangements.

In the area of governance, Matt advises boards of directors on fiduciary duties, conflicts of interest, risk oversight, board and committee structures, affiliated entities, internal investigations, board-evaluation processes, executive compensation, and compliance with other regulatory and governance best practices.

Education

  • New York University School of Law, 2004, LL.M. (Taxation)
  • University of Michigan Law School, 1998, J.D.
  • University of Virginia, 1995, M.A.
  • Lake Forest College, 1991, B.A., summa cum laude

Admissions

  • District of Columbia
  • New York

Awards and Affiliations

Recommended, Tax: Not-for-profit (Fortune 1000 private foundations, and national trade associations and charities), The Legal 500 US (2019) 

Recommended, Finance: Not-for-profit (nonprofit and tax exempt organizations), The Legal 500 US (2015–2018) 

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

Publications

4/17/2018 - Private Foundations May Now Own Philanthropic Businesses

3/16/2018 - Tax-Exempt Organization Restructurings Made Easier, Law360

3/9/2018 - Tax-Exempt Organization Restructurings Made Easier

10/6/2017 - IRS Releases TE/GE Work Plan for 2018

11/14/2016 - Benefit Corporations May Expense Payments to Charities

4/26/2016 - New Examples of Program-Related Investments

10/5/2015 - IRS Publishes Final Regulations for Equivalency Determinations

9/29/2015 - IRS Provides Guidance on Mission-Related Investments by Private Foundations

2/20/2014 - IRS Proposes New Definition of “Political Activity” for Social Welfare Organizations

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

9/26/2012 - IRS Issues New Regulations to Facilitate Foreign Grantmaking

8/1/2012 - IRS Issues Guidance on Charitable Contributions to Single-Member LLCs

5/11/2012 - Proposed Regulations Offer New Examples of Program-Related Investments

1/3/2012 - D.C. Nonprofit Corporation Law Changes for 2012

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News

7/12/2011 - Morgan Lewis Adds to Tax Exempt Organizations Practice with New Partner in Washington

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

4/28/2016 - Georgetown Law CLE’s 33rd Annual Representing and Managing Tax-Exempt Organizations

4/18/2012 - Georgetown Law CLE's 29th Annual Representing & Managing Tax-Exempt Organizations