Brittany Cvetanovich joined Ropes & Gray in 2011 and practices in the tax & benefits department. She focuses her practice on matters for tax-exempt organizations, tax controversy matters and partnership tax issues.
Brittany regularly advises tax-exempt organizations on formation, reorganization, joint ventures with for-profit entities, investment activities and partnership tax matters. She advises clients in court and in IRS and state administrative proceedings involving income, estate and gift tax matters. Brittany also has a wide range of experience advising private investment fund managers and investors on tax issues relating to the formation and operation of private equity and hedge funds. Brittany’s active pro bono practice has included the successful representation of innovative community organizations seeking tax-exempt status, as well as advising human trafficking survivors on tax considerations relevant to civil settlements obtained against their traffickers.
Before joining the firm, Brittany clerked at the United States Court of Appeals for the First Circuit.
- Advised major U.S. and international charitable organizations on the structure of their U.S. operations.
- Obtained tax-exempt status for groundbreaking “pay for success” organization and for health maintenance organization.
- Advised private fund sponsor on structure of investments to address investor’s private foundation tax issues.
- Representing a large hedge fund in ongoing proceedings in the U.S. Court of Federal Claims and the U.S. Tax Court.
- Representing a client before the U.S. Tax Court in a dispute regarding gift and estate tax and transferee liability issues.
- Advised a pharmaceutical company on its income tax appeal in IRS administrative proceedings.
- Represented university endowments, funds of funds and charitable foundations in their investments in U.S. and international private equity and hedge funds.
- Represented university endowments and funds of funds in co-investment transactions.
- Co-author, “New UBTI ‘Silo’ Rules,” Pension Real Estate Association Quarterly Magazine (Winter 2019)
- Co-author, “UBTI ‘Silo’ Notice: Interim Rules and Potential Future Guidance,” Tax Notes (October 15, 2018)
- Kat Gregor and Brittany Cvetanovich, “Fine-Tuning the New Partnership Audit Regime,” Law360 (May 4, 2018)
- Brittany Cvetanovich, A.L. Spitzer and Benjamin A. Davidson, “'Just Put It in My Research Account': Transfers of RSA Rights,” Tax Notes (December 18, 2017)
- Brittany Cvetanovich, A.L. Spitzer and Benjamin A. Davidson, “Taxation of University Royalty Sharing Agreements,” Tax Notes (May 29, 2017)
- Kat Gregor and Brittany Cvetanovich, “IRS on the Horizon: Partnership Audit Reform in the United States,”Risk & Compliance (January-March 2016)
- Moderator, “The Future of Impact Investment Funds,” ABA Midyear Tax Meeting – Exempt Organizations (January 28, 2021)
- Moderator, “Impact Investing,” UT LAW CLE Nonprofit Organizations Institute (January 21, 2021)
- Panelist, “Advanced Tax Topics Regarding 501(c)(3) Bonds,” National Association of Bond Lawyers Workshop 2020 (September 24, 2020)
- Panelist, “Proposed Regulations on UBTI Siloing Rule,” UT Law CLE Higher Education Taxation Institute (June 8, 2020)
- Panelist, “New UBIT Rules: ‘Siloing’ of Unrelated Activities and Provision of Qualified Transportation Fringes,” National Association of College and University Attorneys (June 25, 2019)
- Co-presenter, “Tax-Exempts as Partners in Your Transactions,” Southern Federal Tax Institute (October 25, 2017)
- Brittany G. Cvetanovich and Benjamin A. Davidson, “Taxation of Faculty Inventor Payments,” Higher Education Taxation Institute (June 5, 2017)
- JD, cum laude, Harvard Law School, 2010; Harvard Law Review, Editor
- BA (History and Economics), Michigan State University, 2007; Phi Beta Kappa
Admissions / Qualifications
- Massachusetts, 2011
- Illinois, 2012
- Ohio, 2019
- The Best Lawyers in America – Ones to Watch (2021-2022)