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Susan Leahy

Of Counsel

Washington +1 202 662 5493

  • About
  • Representative Matters
  • Credentials
  • About

    Susan Leahy has advised tax-exempt, nonprofit organizations on tax and corporate governance matters for over 25 years. She assists organizations in obtaining and maintaining tax-exempt status and advises boards and senior executives on a range of governance policies and procedures.

    In her work with tax-exempt organizations that operate in the United States, as well as internationally, Susan regularly:

    • Counsels clients on the tax implications involving:
    • Self-dealing, inurement, and impermissible private benefit to individuals and for-profit companies;
    • Lobbying, and political activities;
    • Unrelated business income tax;
    • Excess benefit transactions and compensation of executives;
    • Joint ventures and relationships with for-profit organizations;
    • Mergers of tax-exempt organizations and the acquisition or donation of assets; and
    • Corporate sponsorship.

    Advises nonprofit boards of directors, board committees, and management with respect to:

    • Corporate formation and good governance principles;
    • Preparation for board and committee meetings; and
    • Conflicts of interests.
    • Provides guidance on state corporate and tax compliance for nonprofit organizations.

    "Susan has been my ‘Go-To’ attorney for adept legal strategy and guidance for over 20 years. Susan skillfully led our organization’s volunteer leadership through a needed transition with compassion and sensitivity. Her legal assistance remains invaluable!” a nonprofit organization client noted.

    “I highly value Susan’s expertise, responsiveness, and pragmatism,” said another client. “Her insight and advice have proven invaluable time and time again and remain integral to our ability to operate quickly and nimbly.”

    Susan is the past chair of the Exempt Organizations Committee of the District of Columbia Bar and a member of the American Bar Association. Susan received her J.D. from Catholic University of America, Columbus School of Law and a B.B.A. from St. Bonaventure University.

    Areas of Expertise

  • Practices and Industries
  • Representative Matters
    • Formed and advised Accumulus Synergy, Inc., a biopharma trade association, with respect to tax and corporate governance. Our multidisciplinary team guided ten leading companies with the creation of the organization, which has the potential to transform the way the biopharmaceutical industry interacts with health authorities.
    • Structured mergers, investment opportunities, and joint ventures for a health care network that included tax-exempt and for-profit entities.
    • Opined on a new revenue-generating activity for a trade association, the impact to its tax-exempt status, and exposure to the unrelated business income tax.
    • Advised on complex charitable giving, including intellectual property rights, by an individual to a research institute.
    • Obtained a private letter ruling with respect to self-dealing and excess business holdings for a private foundation with complex investments.
    • Advised for-profit entities on forming and operating charitable foundations and other tax-exempt organizations to address racial injustice.
    • Obtained favorable exemption determination for a 501(c)(3) organization through appeals, overturning a proposed denial from the IRS National Office.

    • Advised a 501(c)(3) organization with regard to structure of related entities and joint ventures involving foreign investment holdings.
    • Structured the formation of a 501(c)(3) involved in public-private partnerships that included real estate developers and local government entities.
    • Advised a 501(c)(3) public charity and a 501(c)(4) social welfare organization regarding corporate governance, shared services, and relationships with for-profit companies.

    Areas of Expertise

  • Credentials
    Education
    • Catholic University of America, Columbus School of Law, J.D.
    • St. Bonaventure University, B.B.A.
    Bar Admissions
    • District of Columbia
    Accolades
    • Legal 500 US, Tax - US Taxes - Non-Contentious (2017) and Finance: Not-for-Profit (2016-2017)
    Memberships and Affiliations
    • Exempt Organizations Committee of the District of Columbia Bar, Chair   
    • American Bar Association

    Areas of Expertise

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