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EXPERIENCE
Nonprofit/Tax Exempt Organizations
Representation of nonprofit organizations in mergers and other reorganizations.
Formation of and obtaining recognition of tax exempt status for numerous local charitable organizations, including a community foundation.
Advising trade associations regarding fiduciary duties of directors, corporate governance, membership, tax and operational issues; formation of related charitable foundations.
Serving as outside general counsel for numerous charitable organizations including advice on protecting tax exempt status and other tax issues, corporate structure including formation of for profit subsidiaries, and a wide range of operational issues.
Counseling private foundations in formation and operational issues.
Organization and continuing representation of mutual water companies in corporate, securities and tax matters.
Property Tax
Representation of public entity in complex property tax case concerning appropriate method of assessing geothermal reserves located outside its boundaries, obtaining favorable decisions from California State Board of Equalization, Superior Court and the Court of Appeal (review denied by Supreme Court).
Representation of purchaser of oil and gas mineral rights before local property tax assessment appeals board, contesting assessment of unproved oil and gas reserves; case currently in Superior Court.
Representation of a hydroelectric plant in property tax valuation dispute.
Advising a state-assessed underground storage tank facility on various property tax issues.
Representation of various businesses, including a hotel/restaurant, a commercial condominium developer and a ski resort, in property tax matters including change in ownership and valuation issues.
Representation of a trade association in the State Board of Equalization's rule-making process concerning taxation of possessory interests.
Other Corporate and Tax Matters
Representation of California and multi-state corporations in California sales and use tax matters, franchise tax issues and employment tax matters, including appearances before State Board of Equalization and administrative law judge.
Representation of trade association in challenging various local taxes imposed on industry members.
Representation of major rental car company in California regulatory compliance and legislative implementation matters.
MEMBERSHIPS
Sacramento County Bar Association, Business Law Section, Past Chair; Legislative Affairs Committee, Past Chair; Taxation Section, Member
California Society of Association Executives, Associate Member; Legislative Committee, Chair
California Association of Nonprofits (CAN), Member
BoardLink Business Leadership Council Core Group, Former Member; Marketing Committee, Past Chair
Women Lawyers of Sacramento; Membership Committee, Former Member
EDUCATION
University of North Carolina, School of Law (J.D., 1984)
University of North Carolina, School of Public Health (M.P.H., 1981)
University of California, Davis (B.S., Graduated with Highest Honors, 1974)
PUBLICATIONS
Downey Brand LLP Nonprofit Law Update, California 's Nonprofit Integrity Act of 2004 (SB 1262): Compliance Issues for Charities, January 2005, Author
Downey Brand LLP Nonprofit Law Update,The Regulation of California Charities, Post-Enron, March 2004, Author
The California Association Executive, Can a For-Profit Subsidiary Work For You? January/February 2004, Author
Downey Brand LLP Business Law Update, Serving on a Nonprofit Board Are you at risk for penalty taxes? August 2001, Co-Author
California Business Law Practitioner, Current Techniques of Executive Compensation, Vol. III, No. 1, p. 45, Winter 1988, Co-Author
PRESENTATIONS
California Society of Association Executives, Get out of Jail Free What's New and Changed in the World of Association Law, 2006, Speaker
California Society of Association Executives, What's New and Emerging in Association Management, 2005, Speaker
Sacramento County Bar Association, Tax Section, Recent Developments in Tax-Exempt Organizations, 2005, Speaker
The Nonprofit Resource Center, Legal Issues for Nonprofit Boards, 2002, Speaker
Sacramento County Bar Association, Business Law Section, Ethical and Practical Issues for Lawyers Serving on Nonprofit Boards, 2002, Speaker
Make a Difference Coalition, Reducing Risks in Using Volunteers, 2002, Speaker
California Society of Association Executives, Associations and their Philanthropic Foundations,2002, Speaker
The Learning Exchange, How to Form a Nonprofit Organization, 1999, 2000, 2001, and 2002, Speaker
California Lawyers for the Arts, Forming a Nonprofit Organization, 2000 and 2001, Speaker
The Nonprofit Resource Center, Starting a Nonprofit Organization, 1998 and 1999, Speaker
Sacramento Branch of American Corporate Counsel Association, Legislative Update on Business Law, 1995, Speaker
California Continuing Education of the Bar, "Annual Recent Developments in Business Law Practice," 1995 , Panelist
Business Law Section of Sacramento County Bar Association, "Annual Legislative Update," 1993, 1994, and 1995, Panelist.
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