|
Ms. Rowland brings extensive expertise in nonprofit tax and corporate law, including charitable giving arrangements, to tax-exempt entities such as public charities, private foundations, scientific organizations, trade associations and churches. She offers counsel on a wide variety of matters aimed at fulfilling nonprofits' needs. She also provides advice on federal, state, and local tax issues to individuals, corporations, and partnerships. Nonprofit Organizations and Charitable Planning Ms. Rowland brings multi-disciplinary expertise in corporate and tax law to her nonprofit corporate and tax practice. She has successfully obtained federal and state tax exemption status for a broad range of charitable organizations and has assisted them in all aspects of their missions, including entity formation, complex business transactions, mergers, and dissolutions. She is uniquely qualified to counsel trustees and directors of charitable organizations on fiduciary and tax issues, including those raised by actual and potential conflicts of interest, and issues raised by settlement of complex litigation involving the fiduciaries and/or the organization. She has successfully represented charitable organizations in matters involving breach of charitable trust, approval of compensation of insiders, sales of charitable assets and other matters over which the Attorney General has the right to notice or intervene. She has successfully obtained private letter rulings relating to complex federal tax issues. General Tax - Ms. Rowland has a strong background in corporate, personal and partnership tax law. She is proficient in drafting shareholder agreements, limited partnership agreements and limited liability operating agreements for a wide variety of nonprofit and for-profit ventures. She also routinely counsels clients on the tax consequences of entity formation, operation and distributions for both nonprofit and for-profit investors and shareholders. Professional Activities - Ms. Rowland serves as Chair of the Committee on Nonprofit Corporations for the Business Law Section of American Bar Association. She is a director of St. Mary's Medical Center Foundation and is a member of the Community Board of St. Mary's Medical Center. In addition, Ms. Rowland is a frequent lecturer on nonprofit and tax topics and recently co-authored three chapters in the California CEB Treatise "Advising California Nonprofit Corporations. | 