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, donor-advised 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 past Chair of the Committee on Exempt Organizations of the American Bar Association, Section of Taxation, and the Taxation Section of the District of Columbia Bar.
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.
Experience
- Colleges & universities and university alumni associations
- Museums and cultural organizations
- Private foundations, private operating foundations, corporate foundations and family foundations
- Public charities, foreign charities, churches, government instrumentalities, and disaster relief organizations
- Supporting organizations
- Donor-advised funds and DAF sponsoring organizations
- Economic development corporations and affordable housing organizations
- Scientific research organizations
- Trade associations and social clubs