Ropes and Gray LLP
Carolyn (Morey) Ward, counsel in our Washington D.C. tax practice, focuses her practice on advising tax-exempt organizations on a variety of matters, including tax planning, governance, unrelated business income tax issues, endowments, charitable giving, and audits.
Morey counsels clients on tax structuring, corporate governance, operational policies and procedures, domestic and international grant making, donoradvised funds, compliance with private foundation rules, unrelated business income tax, endowments, gift agreements, lobbying and political activity, executive compensation, intermediate sanctions, corporate transactions, complex organizational structures, joint ventures, audits, voluntary compliance procedures, and program-related investments.
Morey is the immediate past Chair of the Committee on Exempt Organizations of the American Bar Association, Section of Taxation.
From 1998-2000, Morey served as legislation counsel for the Joint Committee on Taxation where she was responsible for advising members of the U.S. Congress and their staff on matters involving tax-exempt organizations and charitable giving.
Natural and civil disasters seem to occur with increasing frequency. Responding to disasters by providing aid to victims has traditionally been a critical function of charitable organizations. In the years since September 11, 2001, the federal tax rules governing disaster relief have evolved and been clarified, resulting in important changes particularly for employer-sponsored charitable organizations. […]