Kevin Shortill advises tax-exempt and not-for-profit organizations on a wide variety of tax and corporate matters, including:
Creation and operation of joint ventures and partnerships with for-profit entities;
Permissible participation in election and political campaign activities;
Lobbying and legislative activities;
Lobbying disallowance rules applicable to corporations and trade associations;
Deductibility of dues and other payments paid to trade associations and social welfare organizations;
Public disclosure of donors;
Public solicitation (including the use of raffles and auctions to raise funds);
Utilizing for-profit subsidiaries;
Unrelated business income tax (UBIT);
Conducting activities abroad; and
Sales and merchandising.
His experience also includes counseling and advising high net worth individuals with regard to Federal and state tax aspects of charitable and planned giving, as well as giving to social welfare organizations, PACs and SuperPACs.
In 2012, Mr. Shortill provided extensive advice to a prominent philanthropist and political contributor with respect to contributions to charities, social welfare organizations, PACs and Super PACs.
Mr. Shortill recently advised a notable social welfare organization with respect to structuring its grants program to minimize the risk of incurring the political expenditure tax under Section 527 of the Internal Revenue Code.
Mr. Shortill successfully advised a significant American trade association with respect to several novel issues relating to the ability of a trade association to maintain a SuperPAC.
Mr. Shortill advised a pre-eminent, not-for-profit scientific research organization on the possible tax consequences of monetizing research results from some of its government sponsored research.
Mr. Shortill advised a Washington think tank with respect to its plans to engage in significant issue advocacy activities during the 2012 election season.
Internal Revenue Service, Exempt Organizations Rulings Division (1994-1996)
MEMBERSHIPS AND AFFILIATIONS
The Intellectual Property/Internet Committee of the American Bar Association's Exempt Organizations Subcommittee, Chair
PUBLICATIONS AND SPEECHES
"The Senate Permanent Subcommittee on Investigations Reportedly Plans Campaign Finance Investigation," Covington Advisory (4/4/2013), Co-Author
"‘Tis the Season!," InsidePoliticalLaw Blog (12/6/2012), Author
"IRS to Senator Levin: IRS Conducting Over 70 Audits of 501(c)(4) Organizations," InsidePoliticalLaw Blog (9/20/2012), Co-Author