Nonprofit & Tax-Exempt Organizations
Legal counsel for nonprofit and tax-exempt organizations, boards, founders, officers, donors, and fiduciaries facing governance, federal tax-exemption, charitable-asset, advocacy, international nonprofit, and IRS compliance matters.
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
Chase Counsel advises public charities, private foundations, educational and religious organizations, membership organizations and associations, founder-led nonprofits, boards, officers, donors, and fiduciaries on governance, federal tax-exempt compliance, private benefit and inurement, unrelated business income, charitable assets, advocacy and political-activity restrictions, international nonprofit operations, information reporting, and selected IRS examinations and controversies.
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 governance, tax-exempt status, or charitable assets are at stake, the issue is not paperwork. It is stewardship.
Governing documents, board structure, fiduciary duties, officer authority, conflicts, founder relationships, governance procedures, and leadership transitions.
Recognition and maintenance of exemption, private inurement, private benefit, executive compensation and I.R.C. § 4958, excess-benefit transactions, unrelated business income, joint ventures and partnerships, reorganizations, affiliations and related entities, Form 990 governance, and IRS examinations involving tax-exempt organizations.
Restricted contributions, donor-imposed conditions, gift acceptance, earmarked contributions, endowments, designated funds, and modification or release of restrictions.
Federal tax rules governing lobbying, § 501(h) elections, political campaign intervention, coordination with § 501(c)(4) organizations, cost allocation between affiliated organizations, advocacy policies, and board oversight.
Foreign grantmaking, expenditure responsibility, equivalency determinations, overseas programs, implementing partners, international agreements, financial controls, anti-diversion procedures, sanctions and restricted-party compliance, and cross-border governance.
IRS examinations, penalty matters, exemption issues, and other federal tax controversies involving nonprofit and tax-exempt organizations.
Chase Counsel offers focused and comprehensive legal reviews for nonprofit organizations seeking an independent assessment of governing documents, board practices, fiduciary controls, tax-exempt compliance, charitable assets, advocacy activity, affiliated organizations, and international operations.
The scope is defined after an initial screening and may range from review of a specific governance or tax-exempt issue to a broader legal and governance assessment.
Depending on scope, a review may include examination of governing and compliance documents, interviews with management or board members, identification of material legal and governance issues, a written assessment, prioritized corrective recommendations, and a findings discussion with management or the board.
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 or tax-exempt legal matter and how we may be able to help.
Call (202) 870-1977Reserve a complimentary 30-minute Zoom screening to discuss your nonprofit or tax-exempt legal matter and next steps.
Schedule a Zoom CallSend preliminary, nonconfidential information for review, and we will follow up.
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