Kendi E. Ozmon

Partner

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  • JD, cum laude, Harvard Law School, 2001
  • EdM, Harvard Graduate School of Education, 1994; Pforzheimer Fellow
  • AB (Government and East Asian Studies), magna cum laude, Harvard College, 1992; Phi Beta Kappa

Qualifications

  • Massachusetts
  • Trustee, Massachusetts Continuing Legal Education
  • Steering Committee, Boston Bar Association Tax-Exempt Organizations Section
  • Working Group Member, Boston Bar Association Chapter 180 Taskforce
  • Former Co-chair, Massachusetts Continuing Legal Education Nonprofit Law Conference
  • Legal 500 (2015-2016)
  • The Best Lawyers in America (2009-2017)

Kendi E. Ozmon

Partner

Kendi is a trusted advisor to tax-exempt organizations, including colleges, universities, cultural institutions, health care organizations, and corporate and family foundations. She has obtained tax-exempt status and IRS rulings for numerous clients and provides practical guidance on a wide range of issues these organizations encounter, from day-to-day questions about grant making, filing requirements, and charitable giving to highly sensitive matters involving conflicts of interest, corporate governance, executive compensation, and IRS audits. Kendi also is often lead tax counsel in transactions that involve non-profit organizations, including affiliations, mergers, asset acquisitions and dissolutions, notably advising on tax exemption issues. 

Experience

  • Tax counsel for multiple tax-exempt health care systems in affiliation transactions, with both non-profit and for-profit parties
  • Conducted in-depth analyses of restricted gift issues for tax-exempt organizations in connection with significant asset transfers
  • Secured abatements of multi-million dollars in penalties and interest from IRS and successfully concluded several IRS audits of universities and their affiliates with no taxes or penalties assessed
  • Worked with state regulators and non-profit organization’s board of directors and officers to achieve successful resolution of internal investigation involving director conflict of interest
  • Formed and secured tax-exempt status for new parent entities in affiliations and reorganizations of health care systems
  • Advised boards of directors on compensation matters unique to tax-exempt organizations, including compliance with IRS “intermediate sanctions” rules
  • Counseled staff of grant-making organizations on navigating private foundation tax rules, including how these rules relate to international grants, advocacy activities and transactions with foundation donors
  • Provided informed review of drafts of publicly-disclosed IRS and state tax and information filings for non-profit organization, with special emphasis on the Form 990

Publications

  • Co-author, “The Tax Exemption,” MCLE College and University Law Manual (2012)
  • Quoted, “IRS Grants Reprieve: Hospitals Push for Guidance on Disclosures,” Modern Healthcare (June 20, 2011)

Presentations

  • Working with Restricted Gifts to Non-Profit Organizations, Boston Bar Association (2016)
  • Taxes for Tax-Exempt Organizations, Boston Bar Association Fundamentals Series (2016)
  • Beyond Blockers: Opportunities and Risks of Alternative Investments for Nonprofits, Massachusetts Continuing Legal Education Nonprofit Law Conference (2015)
  • New Issues Raised by the Affordable Care Act: Legal Considerations, National Association of State Charity Officials (2013)
  • For-Profit Subsidiaries: When Non-Profits Cooperate and Collide, Boston Bar Association (2013)
  • Update on UBIT Blockers, American Bar Association Section of Taxation Exempt Organizations Committee (2011)