Carolyn O. Ward

高级顾问律师

Carolyn O. Ward

高级顾问律师

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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, 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 currently serves as Chair of the Committee on Exempt Organizations of the American Bar Association, Section of Taxation.

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

Publications

  • Legal 500, Leading Lawyer (2019-2020)

Presentations

Publications

Presentations

  • NACUBO Endowments Forum, Speaker: “Update on Endowment Excise Tax” (February 2020)
  • Heckerling Institute on Estate Planning, Speaker: “What to Do When the Family Foundation Isn’t Working: Practical and Tax Consequences of Terminations, Divisions and Transfers”; Speaker:  “Dissolution, Division, Distribution, or DAF: Options for the Obsolete Family Foundation” (January 2020)
  • UT Law Nonprofit Organizations Institute, Speaker: “A View of the Sector: Implementing Tax Reform for Tax-Exempt Organizations” (January 2020)
  • 2019 Representing and Managing Tax-Exempt Organizations, Georgetown Law, “Ask the Experts” Panel (April 2019)
  • 2019 Heckerling Institute on Estate Planning, “Negotiating and Drafting Charitable Gift Agreements” (January 2019)
  • American Health Lawyers Association, 2018 Tax Issues for Health Care Organizations, “Managing the Tax Consequences of Alternative Investments” (October 2018)
  • 2018 Representing and Managing Tax-Exempt Organizations, Georgetown Law, “Ask the Experts” Panel (April 2018)
  • University of Texas Law 35th Annual Nonprofit Organizations Institute, “Family Offices and Private Foundations: Exploring the Tensions” (January 2018)
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