Katherine Morgan Breslin, Esq.

Professional Experience

Katherine is a Senior Associate with Laura Solomon & Associates where she advises the firm’s clients on all aspects of their formation and tax exempt activities. Katherine’s work includes:

• Federal tax matters, including unrelated business tax, public charity classification, excise taxes, Form 990 and 990-PF review, IRS controversies, Private Letter Rulings, donor-advised funds, and federal tax exemption applications and reinstatements.

• Transactions, including private foundation and other tax exempt mergers, sole member change in control transactions, corporate reorganizations, multi-state transactions, asset transfers, and joint ventures, while ensuring that any requisite Attorneys General or court approval is obtained.

• Financings, investment management, investment policies, bank transactions, and funding contracts.

• Fundraising support, including fiscal sponsorships, state charitable solicitation registration compliance, social enterprise, commercial co-ventures, and fundraising policies and procedures.

• Cross-border philanthropy, including international grantmaking, equivalency determinations, foreign charity exemption determinations, tax treaties, foreign private foundation excise tax, and offshore investment issues.

• Nonprofit governance advice, including incorporation, membership issues, corporate policies and procedures, employment/HR matters, choice of entity consideration, and contract drafting, review, and negotiation.

• Other tax-exempt organization matters, including 501(c)(4) social welfare organizations, 501(c)(6) business leagues and chambers of commerce, and Code Section 527 political organizations.

• Subsidiary formation, including taxable entities, social enterprises, and exempt limited liability companies.

Katherine frequently speaks to lawyers, accountants, and professional and community groups on nonprofit, corporate, and tax issues.

Professional Activities

Before joining the firm in 2011, Katherine was an Associate Attorney with Hunton & Williams LLP’s Dallas office in the Global Capital Markets and Tax & ERISA groups. While at Hunton, Katherine was actively involved in pro bono work, focusing her efforts on connecting Texas charities in need of legal assistance with volunteer Hunton attorneys.

Education and Licenses

Katherine received her B.A. in Spanish from Rhodes College in 1998. She holds a J.D. from Brooklyn Law School (2001) and an LL.M. in Taxation from Southern Methodist University Dedman School of Law (2006). She is admitted to practice in Pennsylvania, New York, and Texas.

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