Clients call Kelly L. Hellmuth when they need advice on charitable and nonprofit issues. Kelly represents public charities, private foundations, trustees of charitable trusts, religious institutions, trade associations, and other tax-exempt organizations, in addition to donors.
Kelly guides her clients through all aspects of the complex world of nonprofit law and tax exemption. She assists with structuring tax-exempt entities, obtaining exemption from federal income tax, complying with tax rules, adopting good governance principles and best practices, and planning and substantiating gifts.
She has significant experience with issues including unrelated business taxable income, private inurement and private benefit, excess benefit transactions, self-dealing, excess business holdings, taxable expenditures, minimum distributions, fundraising regulations, and endowments.
Her work also includes estate planning, probate administration, trust administration, and charitable gift planning, including through the traditional use of charitable trusts, bargain sales, charitable gift annuities, and conservation easements, as well as innovative tax strategies.
Kelly is a member of the Tax Section of the Florida Bar and serves as co-chair of the Tax-Exempt Organizations subcommittee. She is also a member of the Exempt Organizations Committee of the Tax Section of the American Bar Association and the Charitable Planning and Organizations Group of the Real Property Trust & Estate Section of the American Bar Association.
- Assisted a public charity with obtaining a group exemption ruling recognizing the tax-exempt status of its subordinate chapters.
- Provided advice and assisted in litigation and appeals regarding the modification of charitable trusts.
- Drafted and helped negotiate membership agreements between parent exempt organizations and their member organizations.
- Provided advice regarding charitable gift of conservation easement and proper substantiation of gift for federal tax purposes and assisted in state tax credit filings associated with conservation easement.
- Provided advice on Form 990 and Form 990-PF annual reporting and filing requirements for variety of tax-exempt organizations.
- Developed and prepared planned giving forms for university, including charitable remainder trusts and charitable lead trusts.
- University of Virginia, JD, Articles Editor, Virginia Journal of Law & Technology, 2003
- Massachusetts Institute of Technology, SB, Chemical Engineering, 2000
- District of Columbia
- Member, Real Property, Probate & Trust Section, American Bar Association
- Member, Taxation Section, American Bar Association
- Member, Real Property, Probate & Trust Law Section, The Florida Bar
- Member, Trusts & Estates Section, Virginia Bar Association
- Former Director and Secretary, Older Dominion Partnership, Inc.
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