Carly Leinheiser

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Carly Leinheiser is a member of the Nonprofit Organizations Group, where she counsels public charities and private foundations on a variety of matters. She regularly advises clients on corporate formation and governance, tax-exempt compliance, business transactions, charitable solicitation and cause marketing, strategies regarding unrelated business income tax, joint ventures, lobbying and political activity, and the proper management of endowment funds. Ms. Leinheiser also has experience advising social enterprises, including benefit corporations and establishing hybrid corporate structures that incorporate aspects of traditional nonprofit and for-profit corporations.

Latest Articles

December is traditionally a busy month for charitable giving, as many donors are inspired by the holiday season to give generously to those in need, while others look to make year-end gifts that will qualify for a tax deduction in the current tax year. Unfortunately, because of the increase in charitable giving, there is often an increase in charity scams during the holiday season. Donors should be wary of communications from unfamiliar organizations, including emails,…
Following the catastrophic flooding caused by Hurricane Harvey in the Gulf Coast, many local and national nonprofits quickly mobilized to respond to survivors’ immediate needs and begin planning for the long-term recovery of affected communities. There has been an amazing outpouring of support for the relief efforts from donors across the country, as volunteers are working on the ground to get help and supplies to those in need. Unfortunately, as often happens following a major…
Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom of speech and assembly, charities and donors have expected donor information to remain confidential. However, recent developments in New York have thrown that expectation into question. Most 501(c)(3) public charities annually file IRS Form 990 (or Form 990-EZ), which is a public document. Public charities…
On June 16, 2016, the IRS announced that it will be making Form 990s available in machine-readable format through Amazon Web Services. While this information has always been available to the public, it was previously only accessible in PDF format, making searching or viewing data in bulk nearly impossible. The IRS announcement is in response to a January 2015 ruling by the Northern District of California that the IRS was required, under the Freedom…