Practice Capabilities

You need look no further than the outpouring of donations in the wake of Hurricane Katrina to see firsthand the record commitment of Americans to the diverse services of U.S. tax exempt institutions. Tax exempt organizations are an increasingly relevant and growing industry in the infrastructure of our communities.

To fuel the development of philanthropy benefiting tax exempt organizations, as well as to assist those tax exempt organizations in successfully understanding and implementing corporate compliance, the Tax Exempt Organizations Group at Loeb & Loeb advises and represents the interests of charitable, educational, religious and other tax-exempt institutions, including private foundations, on numerous issues such as executive compensation, regulatory compliance, tax, mergers and acquisitions, fund-raising/grant making, corporate, real estate, governance, litigation and intellectual property matters.

As a team of professionals experienced and focused on the unique culture and central needs of a charitable institution, our lawyers work with international, national and local entities in the following areas:

Public Foundations:
Establishment and maintenance	Charitable solicitation compliance
Regulatory agency audits/investigations	Executive compensation determination and compliance
Public finance projects	Lobbying/political campaign advice
Employment policy development and litigation	Director and officer liability management and litigation
General liability management and litigation	Construction and contract negotiations and litigation
Government licensing consultation	Public relations/crisis management
	Joint ventures with for profits

We are responsible for the overlay of case and statutory law, administrative regulations and public policy affecting these special organizations. Above all, we concentrate on building and safeguarding the taxexempt institution's mission, structure, assets, staff and volunteers.

Service Approach

• Representation of the AIG Foundation in its formation in 2006
• Representation of Madison Square Garden Cheering for Children Foundation, a public charity, since its inception in 1994
• Representation of the Daiwa Securities America Foundation in connection with its employee scholarship program
• Representation since 1990 of YAI/National Institute for People with Disabilities, the ninth-largest public charity in the state of New York
• Representation of the Leeza Gibbons Memory Foundation in creating "Leeza's Places for Alzheimer's"
• Representation of the Elton John Charitable Fund in its formation and maintenance
• Representation of Calvin Broadus, aka Snoop Dogg, in formation of his charity that operates the Snoop Youth Football League, a PAL-like football league for disadvantaged youth
• Representation of the Hilton Foundation in labor, employment, probate and litigation matters
• Representation of the Motion Picture and Television Fund in trust and estate, intellectual property, employment, labor and general corporate matters
• Representation of the Arthritis Foundation in trust and estate, employment, labor and general corporate matters
• Representation of the Cousteau Society in entertainment, corporate, intellectual property and litigation matters
• Representation of International Association of Plumbing and Mechanical Officials (IAPMO), a nonprofit industry trade association, in litigation matters

Clients and Industries

We have a long history of commitment to foundations and charities dating back 100 years to when Loeb & Loeb contributed to the establishment of Cedars-Sinai Medical Center.  Today our work continues for Cedars-Sinai Medical Center, where we serve as outside counsel. 

Other clients include:

Leadership in Law

The members of our Tax Exempt Organizations Group exemplify the very qualities that our clients strive for every day.  We are leaders in our communities and committed to the changing landscape of the industry.  For example, Leah Bishop, Los Angeles Chair of the Tax Exempt Organizations Group is actively involved in numerous professional and charitable organizations, including serving as Vice President and Trustee of the Jewish Community Foundation; Co-Chair of the Harvard-Westlake Upper School Annual Giving Campaign (2002-present); Member of the Los Angeles County Bar Association (LACBA) Exempt Organizations Committee; and Member of the Donor Circle of the Women's Foundation of California.

In addition, Eliot P. Green, the New York Chair of the Tax Exempt Organizations Group, was recently appointed Chair of the New York City Bar Association's Exempt Organizations Committee.  He is also president of the Board of the Council of Family and Child Caring Agencies (COFCCA), the New York State trade association representing 150 tax exempt children and family services providers, as well as a member of the Board of the Association of Small Foundations, a membership organization of family foundations.  He recently was elected to the Board of Trustees of the Children's Aid Society, the oldest and largest provider of services to children and families in New York State.

To keep abreast of industry developments, our lawyers are members of the American Health Lawyers Association and the National Association of Bond Lawyers.  We also serve as faculty members to the Jewish Community Foundation Charitable Giving Course and UCLA Extension Wealth Management Course.