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.
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.
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
District of Columbia
Awards and Affiliations
Recommended, Tax: Not-for-profit (nonprofit and tax-exempt organizations), The Legal 500 US (2020, 2021)
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)