Janet counsels charities and other tax-exempt organizations on a broad array of governance, fundraising, and tax issues.
Janet has particular expertise with respect to the complex tax rules governing nonprofit organizations, advising clients on 501(c)(3) and related issues such as qualifying as a publicly-supported charity or supporting organization, intermediate sanctions, international grantmaking, the unrelated business income tax (UBIT), and lobbying rules and restrictions, and she works with private foundations on program-related investments (PRIs), and avoiding self-dealing penalty taxes. In addition, she guides clients through special projects, such as creating a joint venture, a commercial co-venture fundraising program, or a scholarship or disaster relief program.
Janet also supports educational organizations and other nonprofits in managing endowments, negotiating and administering unique and restricted gifts, establishing and terminating charitable gift annuities, and other planned giving issues. In addition, she works with clients on organizational issues, including governance reviews, changes in mission, acquisitions, mergers, and dissolutions. She also provides expert litigation research and support in cases involving charitable bequests, restricted gifts, trust administration, and other issues.
As an experienced estate and tax planning attorney, Janet also counsels individuals and families on complex estate planning and charitable giving strategies such as creating and administering family foundations, establishing charitable remainder trusts, and making endowment gifts.
Janet was previously a senior attorney at Goodwin Procter and is admitted to the bar in Massachusetts, New York, and Connecticut. She holds a J.D. from New York University School of Law, an M.A. from Columbia University, and a B.A., magna cum laude, from Brown University, and she speaks French and some Russian and Spanish.