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Jeffrey S. Tenenbaum

Direct: 202.221.8002
Main: 202.221.8001
Fax: 202.221.8006
 

Jeff Tenenbaum is one of the nation’s leading nonprofit attorneys, and also is an accomplished author, lecturer, and commentator on nonprofit legal matters. Jeff counsels his clients on the broad array of legal issues affecting charities, trade and professional associations, foundations, international NGOs, arts and cultural institutions, think tanks, and other nonprofit organizations, and regularly represents clients before Congress, federal and state regulatory agencies, and in connection with governmental and internal investigations, enforcement actions, litigation, and in dealing with the media.

He has extensive experience with a broad array of nonprofit legal issues, including tax and federal tax exemption, corporate governance, copyrights and trademarks, meeting, vendor, and other contracts, grants, fundraising regulation and commercial co-ventures, charitable gift restrictions, employment law and CEO employment contracts, antitrust, certification and standard-setting, mergers and joint ventures, chapters, subsidiaries, and affiliates, lobbying and political activity regulation, Americans with Disabilities Act compliance, insurance, and international operations, among others.

Jeff is frequently called upon by major media outlets – in television, radio, print, online, and elsewhere – to provide commentary on news stories involving nonprofit legal issues and developments, and has served as an expert witness in several court cases on nonprofit legal matters. For 19 years, he practiced law at Venable LLP in Washington, DC; he was a partner and chaired its nonprofit practice for most of that time, served on the firm’s Board of Directors for many years, and co-chaired the firm’s management review process in 2016. Jeff started his career in the nonprofit community by serving as Legal Section manager at the American Society of Association Executives, following several years working on Capitol Hill as a legislative assistant.

Jeff was the 2006 recipient of the American Bar Association’s Outstanding Nonprofit Lawyer of the Year Award, and was an inaugural (2004) recipient of the Washington Business Journal’s Top Washington Lawyers Award. He was one of only a handful of “Leading Lawyers” in the prestigious U.S. Legal 500 Not-for-Profit rankings from 2012-18 and is one of only five lawyers in the U.S. Legal 500 Not-for-Profit “Hall of Fame.” He is listed in the 2012-20 editions of The Best Lawyers in America® for Non-Profit/Charities Law, and was selected for inclusion in the 2014-20 editions of Washington, DC Super Lawyers in the Nonprofit Organizations category. He was the 2015 recipient of the New York Society of Association Executives’ Outstanding Associate Member Award, the 2004 recipient of The Center for Association Leadership’s Chairman’s Award, and the 1997 recipient of the Greater Washington Society of Association Executives’ Chairman’s Award. He was recognized in 2013 as a Top Rated Lawyer in Tax Law by The American Lawyer and Corporate Counsel, and, in 2011, was named as one of Washington, DC’s “Legal Elite” by SmartCEO. He has been listed in the annual editions of Who’s Who in American Law and Who’s Who in America since 2005, was a 2008-09 Fellow of the Bar Association of the District of Columbia, and is AV® Peer-Review Rated by Martindale-Hubbell, the highest rating possible.

Jeff is the author of the book, Association Tax Compliance Guide, now in its second edition, published by the American Society of Association Executives. He also is a contributor to numerous ASAE books, including Professional Practices in Association Management, Association Law Compendium, The Power of Partnership, Essentials of the Profession Learning System, Generating and Managing Non-Dues Revenue in Associations, and several Information Background Kits. In addition, he is a contributor to Exposed: A Legal Field Guide for Nonprofit Executives, published by the Nonprofit Risk Management Center. He is a frequent author on nonprofit legal topics, having written or co-written more than 1,000 articles.

Jeff is also a frequent lecturer on nonprofit legal topics, having delivered or moderated over 1,000 speaking presentations. He served on the faculty of the ASAE Virtual Law School, and is a regular commentator on nonprofit legal issues for NBC News, The Washington Post, The New York Times, The Wall Street Journal, Los Angeles Times, The Washington Times, The Baltimore Sun, ESPN.com, Washington Business Journal, Legal Times, Association Trends, CEO Update, Forbes, The Chronicle of Philanthropy, The NonProfit Times, Politico, Bloomberg Business, Bloomberg BNA, EO Tax Journal, and other periodicals. He also has been interviewed on nonprofit legal topics on Washington, DC CBS-TV affiliate, the Washington, DC Fox-TV affiliate’s morning news program, Voice of America Business Radio, Nonprofit Spark Radio, The Inner Loop Radio, Through the Noise podcasts, and other media outlets.

Education

  • J.D., Catholic University of America, Columbus School of Law, 1996
  • B.A., Political Science, University of Pennsylvania, 1990

Bar Admissions

  • District of Columbia
  • U.S. Tax Court

Professional Affiliations

  • 2018-Present, Chair, Trade and Professional Associations Subcommittee, American Bar Association’s Nonprofit Organizations Committee
  • 2018-Present, Member, American Society of Association Executives’ Legal Advisory Council
  • 2010-Present, Member, American Society of Association Executives’ Public Policy Committee
  • 2018-Present, Member, American Bar Association’s Nonprofit Organizations Committee
  • 2013-Present, Advisory Panel, Wiley/Jossey-Bass’ Nonprofit Business Advisor
  • 2016-Present, Contributing Editor, The NonProfit Times
  • Past Member, Selection Panel, CEO Update’sAssociation Leadership Awards
  • Past Member, American Society of Association Executives’ Legal Section Council
  • Past Member, Editorial Advisory Board, American Society of Association Executives’ Association Law & Policy
  • Past Member, American Society of Association Executives’ Association Management Company Accreditation Commission
  • Past Member, Board of Trustees, Greater Washington Society of Association Executives Foundation
  • Past Member, Government and Public Affairs Advisory Council, Greater Washington Society of Association Executives
  • Past Member, Editorial Advisory Board, Aspen’s Nonprofit Tax & Financial Strategies

Experience

  • 2018-19, Chair of the Nonprofit Organizations Practice, Lewis Baach Kaufmann Middlemiss PLLC, Washington, DC
  • 2003-17, Partner and Chair of the Nonprofit Organizations Practice, Venable LLP, Washington, DC
  • 1999-2002, Of Counsel, Nonprofit Organizations Practice, Venable LLP, Washington, DC
  • 1995-99, Associate, Trade and Professional Associations Practice, Galland Kharasch & Garinkle, PC, Washington, DC
  • 1992-95, Legal Section Manager, American Society of Association Executives, Washington, DC
  • 1990-92, Legislative Assistant, Rep. Peter H. Kostmayer, U.S. House of Representatives, Washington, DC

Click on Title to View the Presentation or Ancillary Material

Feb
17
May 1, 2021
Association Law: What Every State Executive Director Needs to Know… and Then Some, 2020 National Associations of Elementary and Secondary School Principals’ State Executive Directors Professional Development Conference, Fernandina Beach, FL
Jul
29
October 7, 2020
Antitrust Issues for Construction Contractors, National Electrical Contractors Association’s NECA 2020 LIVE (Virtual Conference) or RSVP
Feb
17
August 27, 2020
Association Law: What Every Association Executive Needs to Know… and Then Some, 2020 Georgia Society of Association Executives’ Annual Meeting, Savannah, GA
Feb
17
August 11, 2020
Association CEO Employment Contracts: Proven, Effective Negotiation Strategies for CEOs, 2020 American Society of Association Executives Virtual Annual Meeting
Jul
31
July 30, 2020
Event Cancellation and Force Majeure Clauses (Webinar), American Council of Engineering Companies (State Chapter Leaders)
Jul
17
July 16, 2020
Feb
20
July 15, 2020
Association CEO Employment Contracts: Key Tips, Strategies, Pitfalls and Best Practices (with Jim Zaniello), 2020 American Association of Medical Society Executives’ Annual Conference (Virtual)
Jun
9
June 26, 2020
Evolving Legal Considerations During COVID-19: Ask an Association Attorney (Webinar), American Society of Association Executives
Jun
4
June 18, 2020
COVID-19: Legal Strategies for Association Meetings (Webinar), Associations North 2020 Meeting Planners Symposium
Jan
27
June 11, 2020
Apr
30
May 28, 2020
Legal Governance Challenges for Associations During a Pandemic (Webinar), Council of Engineering and Scientific Society Executives
May
11
May 27, 2020
Association Legal Challenges During COVID-19: Meeting Cancellation, Governance, Contracts, Employment, Antitrust, and More (Webinar), California Society of Association Executives
Apr
30
May 19, 2020
Legal Governance Challenges for Associations During a Pandemic (Webinar), American Association of Medical Society Executives
Apr
29
May 13, 2020
Legal Governance Challenges for Associations During a Pandemic (Webinar), Association Societies Alliance
May
11
May 8, 2020
Association Antitrust Dos and Don’ts in the COVID-19 Era (Webinar), Washington Higher Education Secretariat
Mar
9
April 30, 2020
Law Essentials for Nonlawyers: Antitrust and Associations (Webinar), American Society of Association Executives
Apr
23
April 24, 2020
Apr
15
April 23, 2020
COVID-19: CARES Act Resources for Associations and Legal Strategies for Association Meetings (Webinar), Georgia Society of Association Executives (in Partnership with Associations North, Florida SAE, California SAE, Ohio SAE, Tennessee SAE, and Wisconsin SAE)
Apr
20
April 23, 2020
Apr
13
April 22, 2020
The CARES Act: What Resources Are Available for Our Nonprofit and How Can We Access Them? (Webinar), Association Foundation Group (Password: 4q*46t?Q)
Apr
14
April 17, 2020
Mar
30
April 16, 2020
Risk Response for Nonprofits: COVID-19 (Webinar) (with GRF CPAs & Advisors and AHT Insurance), Posner Center for International Development
Apr
8
April 13, 2020
Congressional Town Hall: Association Advocacy on COVID-19 (Webinar), American Society of Association Executives
Apr
9
April 11, 2020
How the CARES Act Can Assist Your Chapter (Webinar), Financial Planning Association
Mar
30
April 6, 2020
HCEA COVID-19 Webinar: Legal Strategies for Meetings (Webinar), Healthcare Convention & Exhibitors Association
Apr
3
April 3, 2020
Mar
31
April 2, 2020
Mar
24
March 25, 2020
COVID-19: Legal Strategies for Your M.O. Meetings and Events (Webinar), American Council of Engineering Companies
Mar
19
March 20, 2020
COVID-19: Legal Strategies for Association Meetings (Webinar), Council of Engineering and Scientific Society Executives
Mar
18
March 20, 2020
COVID-19: Legal Strategies for Association Meetings (Webinar), Finance & Administration Roundtable
Mar
12
March 17, 2020
COVID-19: Legal Strategies for Meetings (Webinar), International Live Events Association
Mar
12
March 17, 2020
COVID-19: Legal Strategies for Medical Society Meetings (Webinar), American Association of Medical Society Executives
Mar
9
March 17, 2020
COVID-19: Legal Strategies for Nonprofit Meetings (Webinar), American Bar Association
Mar
4
March 10, 2020
COVID-19: Legal Strategies for Nonprofit Meetings (Webinar), Greater Washington Society of CPAs
Feb
28
March 4, 2020
Feb
6
February 19, 2020
Coronavirus: Community Conversation on Association Impact (Webinar), American Society of Association Executives
Dec
31
February 11, 2020
Association CEO Employment Contracts: Key Tips, Strategies, Pitfalls and Best Practices (with Jim Zaniello), Council of Engineering and Scientific Society Executives CEO Meeting, Tucson, AZ
Nov
11
January 22, 2020
Nov
11
December 19, 2019
Nov
11
December 17, 2019
Tips, Pitfalls and Best Practices for Managing Nonprofits’ Risk with Third Parties (Panel), Greater Washington Society of CPAs 31st Annual Nonprofit Finance & Accounting Symposium, Washington, DC
Nov
11
December 5, 2019
Master Your Association's Board Culture to Smash Operational Obstacles (Panel), Northern Virginia Chamber of Commerce, Tysons Corner, VA
Nov
11
November 14, 2019
Presentation on the Practice of Nonprofit Law at JEL.Connect, Jewish Graduate Student Initiative, Washington, DC
Nov
11
October 21, 2019
Innovations in Third-Party Risk Management (Panel), Nonprofit Risk Management Center’s 2019 Risk Summit, Leesburg, VA
Nov
11
September 12, 2019
An Open Forum (Part II) on the Leading Legal Challenges and Pitfalls Facing Nonprofit Membership Organizations, American Bar Association Business Law Section Annual Meeting 2019, Washington, DC
Nov
11
August 11, 2019
Association CEO Employment Contracts: Key Negotiating Tips, Strategies, Pitfalls, and Best Practices, American Society of Association Executives 2019 Annual Meeting, Columbus, OH
Nov
11
August 9, 2019
Nov
11
August 2, 2019
Copyrights and Trademarks: What Every SHPE Leader Needs to Know, 2019 SHPE National Institute for Leadership Advancement, Phoenix, AZ
Nov
11
July 11, 2019
Top Physical, Financial and Legal Risks Facing INGOs and How to Mitigate Them (Panel), Humentum OpEx DC 2019 Conference, Washington, DC
Nov
11
June 17, 2019
Association Law: What Every Association Executive and Volunteer Leader Needs to Know … and Then Some, 2019 National Independent Automobile Dealers Association / National Alliance of Buy Here, Pay Here Dealers Convention & Expo, Las Vegas, NV
Nov
11
June 5, 2019
Impact Investing by INGOs and the Law: Traps, Pitfalls and Opportunities, Humentum Impact Investing Forum, Washington, DC
Nov
11
June 4, 2019
Lightning Round – Expert Responses to Your Pressing Questions (Panel Moderator), American Society of Association Executives 2019 Association Law Symposium, Washington, DC
Nov
11
June 4, 2019
Copyrights and Trademarks: What Every Association Needs to Know, American Society of Association Executives 2019 Association Law Symposium, Washington, DC
Nov
11
May 30, 2019
Nov
11
May 21, 2019
Nov
11
May 16, 2019
Cultivating a Board of Dreams (Instead of Nightmares!): Ask the Association Lawyer, Association Management Strategies, Washington, DC
Nov
11
May 14, 2019
Nov
11
April 11, 2019
Nov
11
March 27, 2019
Trade and Professional Associations: An Open Forum on the Leading Legal Challenges and Pitfalls Facing Nonprofit Membership Organizations, American Bar Association Business Law Section Spring Meeting 2019, Vancouver, BC
Nov
11
March 21, 2019
Tips, Pitfalls and Best Practices for Managing Nonprofits' Risk with Third Parties (Panel), The Council of Insurance Agents & Brokers, with Vendor Centric and AHT Insurance
Nov
11
February 7, 2019
Nov
11
January 17, 2019
Association Law: What Every Association Executive and Volunteer Leader Needs to Know … and Then Some, National Independent Automobile Dealers Association 2019 Winter Leadership Meeting, Grapevine, TX
Nov
11
December 13, 2018
Enterprise Risk Management for Nonprofits & Associations: Where Strategy Meets Risk (Panel)(Webinar), with Gelman, Rosenberg & Freedman, CPAs
Nov
11
November 27, 2018
UBIT: What Every Nonprofit Needs to Know about Sponsorships, Advertising, Royalties, and Cause Marketing (Panel), Greater Washington Society of CPAs 30th Annual Nonprofit Finance & Accounting Symposium, Washington, DC
Nov
11
September 23, 2018
Legal Responsibilities for NCURA Officers, National Council of University Research Administrators, 2018 Regional Officers’ Management Workshop, Washington, DC
Nov
11
September 20, 2018
Policy and Regulatory Watch: Planning and Policy Considerations for Nonprofits in a Changing Landscape (Panel), J.P. Morgan Not-for-Profit Summit, Washington, DC
Nov
11
September 14, 2018
Board Transitions – Voluntary or Otherwise (Panel), American Bar Association Business Section Annual Meeting, Austin, TX
Nov
11
September 13, 2018
Nov
11
August 21, 2018
Prioritize CEO Succession Planning (Panel), American Society of Association Executives 2018 Annual Meeting & Exposition, Chicago, IL
Nov
11
August 12, 2018
Advanced Association Law: What Every EO Needs to Know…and Then Some, and Beginner Association Law: What Every EO Needs to Know…and Then Some, National Association of Home Builders 2018 Association Management Conference, Long Beach, CA
Nov
11
May 23, 2018
What Keeps Executive Leadership Up at Night? Ask the Experts (Panel), Finance & Administration Roundtable 2018 Annual Leadership Conference, Washington, DC
Nov
11
May 17, 2018
Association Law: What Every Association Professional Needs to Know…and then Some, National Association of Elementary and Secondary School Principals State Executive Directors 2018 Annual Professional Development Conference, Burlington, VT
Nov
11
May 7, 2018
Ask the Association Lawyer: Everything You Want to Know about Association Law, Council of Scientific Society Presidents Spring 2018 Semi-Annual Leadership Workshop, Washington, DC
Nov
11
March 21, 2018
Association Law: What Every Association Professional Needs to Know…and then Some, California Society of Association Executives 2018 ELEVATE Annual Conference, Monterey, CA

Click on Title to View the Publication

Aug
11

Association CEO Employment Contracts: Proven, Effective Negotiation Strategies for CEOs (Presentation), 2020 American Society of Association Executives Virtual Annual Meeting

Jul
30
Jul
12
Jun
29
Jun
22
Jun
11
Jun
2
May
27

Legal Governance Challenges for Associations During a Pandemic (Article), American Society of Association Executives

May
27
May
16
May
13
Apr
30

Law Essentials for Nonlawyers: Antitrust and Associations (Presentation), American Society of Association Executives

Apr
29
Apr
26
Apr
21
Apr
17
Apr
16

Risk Response for Nonprofits: COVID-19 (Presentation), Posner Center for International Development

Apr
14
Apr
9
Apr
4
Mar
27

Legal Strategies for Association Meetings (Article), American Society of Association Executives

Mar
25

Legal Strategies for Nonprofit Meetings During COVID-19 (Article), Exempt and The NonProfit Times

Mar
25

COVID-19: Legal Strategies for Your M.O. Meetings and Events (Presentation), American Council of Engineering Companies

Mar
23
Mar
20

COVID-19: Legal Strategies for Association Meetings (Presentation), Council of Engineering and Scientific Society Executives

Mar
17
Mar
17
Mar
17

COVID-19: Legal Strategies for Nonprofit Meetings (Presentation), American Bar Association

Mar
12
Mar
7
Mar
6
Mar
1
Mar
1
Feb
21
Feb
19

Coronavirus: Community Conversation on Association Impact (Presentation), American Society of Association Executives

Feb
19
Feb
15
Feb
11

Association CEO Employment Contracts: Key Tips, Strategies, Pitfalls and Best Practices (with Jim Zaniello) (Presentation), Council of Engineering and Scientific Society Executives CEO Meeting, Tucson, AZ

Feb
10
Feb
7
Feb
6
Feb
1
Jan
25
Jan
22
Jan
21
Jan
20
Jan
16
Jan
15
Dec
19
Dec
17

Tips, Pitfalls and Best Practices for Managing Nonprofits’ Risk with Third Parties (Presentation), Greater Washington Society of CPAs 31st Annual Nonprofit Finance & Accounting Symposium, Washington, DC

Oct
21

Innovations in Third-Party Risk Management (Presentation), Nonprofit Risk Management Center’s 2019 Risk Summit, Leesburg, VA

Oct
14
Aug
11

Association CEO Employment Contracts: Key Negotiating Tips, Strategies, Pitfalls, and Best Practices (Presentation), American Society of Association Executives 2019 Annual Meeting, Columbus, OH

Aug
9
Aug
2

Copyrights and Trademarks: What Every SHPE Leader Needs to Know (Presentation), 2019 SHPE National Institute for Leadership Advancement, Phoenix, AZ

Jun
5

Impact Investing by INGOs and the Law: Traps, Pitfalls and Opportunities (Presentation), Humentum Impact Investing Forum, Washington, DC

Jun
4

Copyrights and Trademarks: What Every Association Needs to Know (Presentation), American Society of Association Executives 2019 Association Law Symposium, Washington, DC

May
14
Apr
11
Feb
11

Beyond Mergers: Find the Right Structure for Your Combination (Article), American Society of Association Executives

Feb
7
Jan
1

UBIT: What Associations Need to Know (Article), SOURCE (Published by the Florida Society of Association Executives)

Nov
27

UBIT: What Every Nonprofit Needs to Know about Sponsorships, Advertising, Royalties, and Cause Marketing (Presentation), Greater Washington Society of CPAs 30th Annual Nonprofit Finance & Accounting Symposium, Washington, DC

Sep
17

UBIT: What Associations Need to Know (Article), Association TRENDS

Sep
13
Jan
11

Association Tax Compliance Guide (Book), Second Edition (2013), Published by ASAE Association Management Press

Click on Title to View or Listen to the Story

Jul
24

Tenenbaum Law Group’s Managing Partner Jeff Tenenbaum is quoted extensively in this article in CEO Update about the uptick in association merger activity during the pandemic.

CEO Update

Jul
16

Tenenbaum Law Group Managing Partner Jeff Tenenbaum’s article, Top 10 Legal Q&A for Association Events in the COVID-19 Era: Strategies for an Evolving Landscape, published in AMC Institute’s Money Matters newsletter

AMC Institute’s Money Matters

Apr
24

Attorney Jeff Tenenbaum, with Tenenbaum Law Group, who represents both boards and executives in employment matters, said he has not seen contract renegotiations yet, but

expects to. “What I could see, if I was representing the executive, is kind of a deferral, where the executive agrees to take a cut in compensation this year. But assuming the association, by whatever metric

they agree to, is back on track a year from now, the executive would have the opportunity to earn that back.” CEOs working without a contract are subject to pay reductions for any non-illegal

reasons, Tenenbaum said.

CEO Update

Apr
16

Jeffrey Tenenbaum, managing partner at the law firm Tenenbaum Law Group PLLC, was quoted extensively in this article about association meeting cancellations in connection with the COVID-19 pandemic in AssociationSuccess.org:

"Negotiations between associations, hotel operators and convention centers and their attorneys are rising to front and center in many situations now regarding annual conferences and meetings as a result of COVID-19.

Jeff Tenenbaum, managing partner of the Tenenbaum Law Group, has been at the forefront of the issue while the stakes continue to rise for both sides. He spoke in late March about how all of this is playing out."

Mar
13

Jeffrey Tenenbaum, managing partner at the law firm Tenenbaum Law Group PLLC, was quoted in this article in Medscape Medical News:

“Another factor many professional societies face is the specter of large cancellation fees from the hotels and convention centers they'd booked for their meetings. The bill could come within 24 hours after cancellation and be in the hundreds of thousands of dollars or even seven figures, Jeffrey S. Tenenbaum, managing partner of Tenenbaum Law Group in Washington, DC, told Medscape Medical News in an email.”

Medscape Medical News

Mar
5

Jeffrey Tenenbaum, managing partner at the Washington, DC-based law firm Tenenbaum Law Group PLLC, was quoted in this article in The Palm Beach Post:

And the relationship between FPL and the not-for-profit groups it supports could put them in the crosshairs of the IRS, an attorney who specializes in non-profits told The Post.

“This is definitely problematic from a federal tax law perspective,” attorney Jeffrey Tenenbaum said.

“When these not-for-profit groups take actions that benefit private companies such as FPL, rather than the public or a disadvantaged group, the IRS could review their nonprofit status, which allows them to operate without paying federal income taxes,” Tenenbaum said.

The Palm Beach Post

Sep
19

Jeffrey Tenenbaum, head of the nonprofit practice at the DC-based law firm Lewis Baach Kaufmann Middlemiss PLLC, was quoted in this article in The Chronicle of Philanthropy on the steps nonprofit organizations can take to mitigate risk associated with fundraising.

The Chronicle of Philanthropy

Aug
8

Jeffrey Tenenbaum, head of the nonprofit practice at the DC-based law firm Lewis Baach Kaufmann Middlemiss PLLC, appeared on NPR Affiliate WOSU Public Media to discuss the steps nonprofits can take to prevent the type of misappropriation alleged in the Jeffrey Epstein case.

Tenenbaum says he does not know the details of the Wexner-Epstein arrangement and cannot comment on it directly, but that there are measures nonprofits can take to avoid misappropriation.

“Here in this particular case involving Wexner and Epstein, it certainly seems like none of these steps were taken," Tenenbaum says. "Things like requiring double signatures, double authorization, back up documentation before funds can be paid or transferred, segregation of duties amongst employees, doing inventories of your fixed assets."

He also says Wexner could have set up electronic alerts so he knew every time a payment or transfer was made.

"Making sure that everyone in the finance and accounting department is required to take a certain length of vacation each year, at least two weeks, to see if that person is involved in a fraud,” Tenenbaum adds. “Because if that person's gone and someone else is assuming his or her duties, it gives you a chance to spot what's going on."

NPR Affiliate WOSU Public Media

May
30

Jeff Tenenbaum, chair of the nonprofit practice at the DC-based law firm Lewis Baach Kaufmann Middlemiss PLLC, was interviewed by Ernesto Gluecksmann – host of the Through the Noise podcast – about his nonprofit organizations practice at the firm. The podcast debuted on May 30, 2019. Through the Noise is a podcast that explores hurdles, solutions and the process of cultivating success for nonprofits through conversations with executive directors, CEOs and other nonprofit professionals.

Through the Noise Podcast

Aug
6

The IRS can take action in cases of exorbitant compensation, but it rarely does.

Jeff Tenenbaum, head of the nonprofit practice at the DC-based law firm of Lewis Baach Kaufmann Middlemiss PLLC, said for 501(c)(3)s, the IRS can levy penalty taxes on those receiving excessive compensation as well as those who approved it.

He said for 501(c)(6)s such as the CPA institute, “revocation of tax-exempt status is the IRS’ only remedy — and one rarely utilized.”

The Charlotte Observer

Jul
27

Other practitioners aren't so sure about the APA argument. “You can't generalize about the procedural propriety of revenue procedures,” Jeffrey Tenenbaum, a nonprofit attorney at Lewis Baach Kaufmann Middlemiss PLLC in Washington, told Bloomberg Tax. “It depends on the substance of the revenue procedure.”

Tenenbaum said Montana's APA position “may be a bit of a stretch.” The lawsuit, filed July 24 in the U.S. District Court for the District of Montana, “certainly highlights the fact this seems to be a political dispute dressed up in procedural arguments—on both sides,” he said.

Still, Tenenbaum said, states “absolutely” have a legitimate argument for the IRS to provide them with information they need to enforce their own standards for entities’ tax-exempt status.

Bloomberg Law

May
29

“The AICPA did a thorough and highly detailed job not only in pointing out needed areas for improvement and refinement of the Form 990, but also in supplying the specific verbiage needed to effectuate the changes,” Jeffrey Tenenbaum, a nonprofit attorney with Lewis Baach Kaufmann Middlemiss PLLC in Washington, told Bloomberg Tax.

Bloomberg BNA Daily Tax Report

Mar
26

“Associations have the right to apply reasonable restrictions [on firearms] that go beyond local law since their events are private,” said Jeffrey S. Tenenbaum, Sr. Counsel, Lewis Baach Kaufmann Middlemiss PLLC, an association law expert. Similarly, he noted, sporting events, concerts and other private happenings regularly ban firearms and employ various manners of security for entry.

USAE