Nonprofit Federal Tax
Legal counsel for nonprofit and tax-exempt organizations facing unrelated business income, compensation and excess-benefit issues, sponsorship and advertising questions, charitable-contribution matters, and other federal tax issues.
Limited to conflicts, matter fit, and potential engagement. Substantive legal advice is provided only after engagement.
Washington, D.C. Office
800 Connecticut Avenue, N.W.
Suite 300
Washington, D.C. 20006
Direct: +1 202-870-1977
Federal tax issues for nonprofit organizations often arise from revenue-generating activities, compensation arrangements, transactions with insiders, corporate sponsorships, charitable contributions, and other activities that intersect with the organization's exempt purposes. Chase Counsel evaluates the transaction, governing documents, financial arrangements, applicable tax rules, and potential federal tax consequences.
Attorney Chase Sizemore, JD, LLM
Principal, Chase Counsel PLLC
Georgetown Tax LLM | Former KPMG Auditor
U.S. Tax Court | Columbia University Graduate Studies
National Institute for Trial Advocacy (NITA) Diploma
30+ Years of Legal Experience
When nonprofit operations create federal tax exposure, the issue requires more than routine compliance.
UBIT issues involving revenue-generating activities, business operations, investments, and activities potentially unrelated to exempt purposes.
Transactions involving disqualified persons, § 4958 intermediate sanctions, correction, and potential excise-tax exposure.
Federal tax issues involving executive compensation, related-party transactions, conflicts, and payments to insiders.
Tax treatment of sponsorship payments, acknowledgments, advertising revenue, promotional benefits, and related UBIT issues.
Federal tax issues involving contribution acknowledgments, noncash gifts, restricted gifts, and related substantiation requirements.
IRS examinations, penalties, disputed tax liabilities, and other federal tax controversies involving nonprofit and tax-exempt organizations.
Before you hire a lawyer, know who you are actually hiring.
Georgetown Tax LLM | U.S. Tax Court | Former KPMG Auditor | Columbia University Graduate Studies | 30+ Years of Legal Experience
Attorney Chase Sizemore personally evaluates and leads each nonprofit and tax-exempt matter, drawing on more than thirty years of legal and advisory experience. He earned an LLM in Taxation from Georgetown University Law Center, previously worked as an auditor at KPMG, is admitted to practice before the United States Tax Court, completed graduate studies in nonprofit management at Columbia University, and received advanced trial-advocacy training through the National Institute for Trial Advocacy.
His experience extends well beyond his law practice. In 2006, he founded Teach Them To Fish Foundation, a § 501(c)(3) public charity that builds and supports primary schools in rural Cambodia and Uganda. Through nearly two decades of nonprofit leadership, he has dealt directly with governance, board responsibilities, charitable operations, international programs, donor relationships, and the practical challenges of managing charitable resources across borders. His humanitarian service has been recognized with the U.S. Presidential Lifetime Achievement Award, the Royal Order of Cambodia medal, and eight Cambodian Sthapana Cheat gold medals.
His published and forthcoming work includes the legal treatise Nonprofit Stewards: Governance, Fiduciary Duty, and Accountability in Tax-Exempt Organizations, the memoirs The Road to Kitgum: A Memoir of Cambodia, Uganda, and the Search for a Child Lost to War and Where the Red Earth Broke: A Memoir of Cambodia, Mercy, and the Cost of Rescue, and numerous legal and scholarly articles.
This video documents the opening of Preah Khol Primary School in Preah Vihear Province, Cambodia.
Preah Khol Primary School -- Opening Ceremony
Preah Vihear Province, Cambodia
Forthcoming Book
Governance, Fiduciary Duty, and Accountability in Tax-Exempt Organizations
By Chase Sizemore, JD, LLM
Nonprofit Stewards examines nonprofit governance, fiduciary duties, tax-exempt organizations, board oversight, donor stewardship, and institutional accountability.
Drawing upon decades of legal practice, advanced tax training, and firsthand experience founding and operating an international nonprofit organization, Nonprofit Stewards explores the legal and practical responsibilities of nonprofit leaders, directors, fiduciaries, and advisors.
The manuscript is currently undergoing professional line editing.
Choose the option that works best for you.
Call to discuss your nonprofit federal tax matter and how we may be able to help.
Call (202) 870-1977Reserve a complimentary 30-minute Zoom screening to discuss your nonprofit federal tax matter and next steps.
Schedule a Zoom CallSend preliminary, nonconfidential information for review, and we will follow up.
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