Davis Wright Tremaine LLP’s Tax-Exempt Organizations group, led by Jean Tom in San Francisco, maintains a nationally recognized practice dedicated to the corporate, tax, and regulatory needs of nonprofits, foundations, and philanthropic donors. The team advises clients throughout their lifecycle, from formation and tax-exempt qualification to complex restructurings, grantmaking programs, and commercial transactions. It is particularly noted for operating at the intersection of charity and technology, counseling on AI deployment in mission-driven programs, blockchain-based giving platforms, and fintech compliance, including California’s AB 488. Tom advises nonprofits, foundations, and donors on complex federal tax and regulatory matters, with particular strength at the intersection of philanthropy and technology, including AI, fintech platforms, and innovative charitable structures. Other key lawyers include Seattle-based Tom Schroeder, who counsels organizations across their full lifecycle on formation, tax qualification, reorganizations, governance and advocacy. Kevin Roe strengthens the firm’s East Coast presence, advising public charities and foundations on governance, grantmaking, and sophisticated investment and endowment strategies.
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Testimonials
Collated independently by Legal 500 research team.
- 'The team combines a breadth of knowledge of the industry, its trends, and legal developments with an inherently practical and risk-based approach to implementing strategy.'
- 'Jean Tom is knowledgeable, patient, and always available to discuss even the thorniest problems that we face.'
- 'Very few firms have deep knowledge of not-for-profit law. When we encounter difficult issues, we go to Kevin Roe. He has the answers that you cannot find in a book.'
- 'Kevin is approachable, kind, and a true expert. There are very few practitioners like him and no others in this field that I want to use as an alternative.'
- 'Kevin Roe is an exceptional attorney because he has deep knowledge of the exempt organization legal space, provides clear guidance quickly, and does so in a friendly and helpful manner.'
- 'DWT provides proactive, solution-oriented advice on many areas related to non-profit organizations, spanning tax, structure, compensation, and more.'
Key clients
- Apollo Opportunity Foundation
- The WNET Group
- Rippleworks
- Seattle Foundation
- Lemnis
- Larsen-Lam Climate Change Foundation
- Regents of the University of California
- Cedars-Sinai
- Médecins Sans Frontieres (Doctors Without Borders)
- University of Southern California
- Jazz at Lincoln Center
- NoVo Foundation
Work highlights
Serves as outside nonprofit governance, executive compensation, employment and employee benefits, and tax-exempt organizations counsel to the University of Southern California both at the University level and to USC’s Health System, which consists of 4 hospitals.
Serves as primary legal counsel to Allen Family Philanthropies, a billion-dollar grantmaking foundation, on domestic and international grantmaking, corporate governance, and contractual arrangements necessary for daily operations.
Worked with the Larsen-Lam Climate Change Foundation since its inception, handling its incorporation and application for exemption to the IRS, and continue to work closely with the Foundation as it pursues its mission through program-related investments.
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Kevin Roe
Thomas Schroeder
Practice head
Jean Tom
Other key lawyers
Tom Schroeder; Kevin Roe; Marisa Meltebeke