Cecilia R. Denhard

Cecilia Denhard maintains a broad-based practice related to tax-exempt organizations, advising clients across the full life cycle of nonprofit organizations, from formation and applications for tax-exempt status to grant-making, corporate governance and dissolution.
 
Cecilia works with a diverse range of entities, including public charities, private foundations, social welfare organizations, religious institutions, educational organizations and health care nonprofits. Her practice includes counseling on complex operational and compliance matters, supporting clients on grant review projects, mock audits, and tax controversy issues including IRS audits and litigation, navigating clients through the private letter ruling request process as well as structuring programs and activities to align with tax-exempt requirements. She also supports for-profit companies in designing and implementing philanthropic initiatives and corporate social responsibility strategies. Cecilia brings a nuanced understanding of the legal frameworks that apply to exempt organizations, helping clients mitigate risk while advancing their missions effectively.  

Prior to joining the firm, Cecilia served as an attorney in the Employee Benefits, Exempt Organizations and Employment Taxes division of the Office of Chief Counsel at the Internal Revenue Service (IRS), focusing on the federal tax law governing a wide range of exempt organizations. In this role, she contributed to shaping federal tax policy by collaborating with key government stakeholders and provided guidance on critical issues such as exemption requirements, unrelated business income tax, Section 501(r) compliance, political and lobbying activities, and private foundation rules under Chapter 42. In addition, she played an active role in drafting regulatory guidance that defined how the IRS interprets the relevant provisions of the Internal Revenue Code governing these areas. She also frequently advised and collaborated with the U.S. Department of Justice and other federal agencies on high-stakes legal matters, demonstrating her ability to support clients in navigating evolving IRS expectations.