Carolyn O. Ward

Counsel

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  • LLM (Taxation), Georgetown University Law Center, 1997; with distinction
  • JD, cum laude, American University, Washington College of Law, 1993; First Prize, Nathan Burkan Memorial Competition
  • BA, Duke University, 1989

Qualifications

  • District of Columbia
  • Virginia
  • Honorable Charles E. Clapp, II, U.S. Tax Court
  • District of Columbia Bar, Former Chair of the Taxation Section; Former Chair, Exempt Organizations Committee
  • American Bar Association, Section of Taxation, Member and Former Secretary, Committee on Exempt Organization; Co-Chair, Subcommittee on Private Foundations
  • American College of Tax Counsel, Fellow

Carolyn O. Ward

Counsel

Carolyn (Morey) Ward, counsel in our Washington D.C. tax & benefits group, focuses her practice on advising tax-exempt organizations on a variety of matters, tax planning, governance, unrelated business income tax issues, endowments, charitable giving, and audits.

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.

Prior to joining Ropes & Gray, Morey was of counsel at another major international law firm. She 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, lobbying and political activity, executive compensation, intermediate sanctions, corporate transactions, complex organizational structures, joint ventures, audits, voluntary compliance procedures, and program-related investments.

Experience

  • Colleges & universities and university alumni associations
  • Private foundations and private operating foundations
  • Public charities, foreign charities, churches, and disaster relief organizations
  • Economic development corporations and affordable housing organizations
  • Museums and cultural organizations and social clubs
  • Government instrumentalities, veterans' organizations, farm bureaus, title holding companies, and trade associations
  • Scientific research organizations