CHASE COUNSEL
PLLC

Private Foundations

Legal Counsel for Private Foundations and Family Philanthropy

Legal counsel for private foundations, founders, boards, families, and professional advisers addressing self-dealing, taxable expenditures, grantmaking, minimum distributions, excess business holdings, Form 990-PF, and other private-foundation matters.

Complimentary Initial Case Screening

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

Tysons Office

1750 Tysons Boulevard
Suite 1500
McLean, Virginia 22102

Direct: +1 703-403-1488

Private foundations operate under a specialized federal tax regime that imposes restrictions not generally applicable to public charities. Issues can arise from transactions involving founders and family members, grantmaking, investment holdings, annual distribution requirements, foreign grants, compensation, and other activities governed by the private-foundation excise-tax rules. Chase Counsel advises private foundations and their fiduciaries on structuring activities, identifying potential exposure, and addressing compliance or controversy matters when problems arise.

Chase Sizemore, Attorney

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

Private foundations offer substantial philanthropic flexibility, but that flexibility comes with specialized federal tax rules.

What We Handle

Self-Dealing

Transactions involving disqualified persons, founders, family members, directors, officers, compensation arrangements, property, loans, and other potential § 4941 issues.

Minimum Distribution Requirements

Federal tax issues involving qualifying distributions, annual payout requirements, distributable amounts, and § 4942 compliance.

Excess Business Holdings

Private-foundation ownership of business interests, holdings involving disqualified persons, and potential § 4943 exposure.

Taxable Expenditures & Grantmaking

Grantmaking procedures, taxable expenditures, grants to organizations and individuals, and compliance with § 4945 requirements.

International Grantmaking

Foreign grants, equivalency determinations, expenditure responsibility, pre-grant inquiry, grant agreements, monitoring, and reporting.

Form 990-PF & Foundation Compliance

Form 990-PF, excise-tax compliance, recordkeeping, reporting, governance, and recurring federal obligations affecting private foundations.

Before you hire a lawyer, know who you are actually hiring.

Why Clients Choose Chase Counsel

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.

Teach Them To Fish Foundation in Practice

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

Nonprofit Stewards forthcoming book cover

Forthcoming Book

Nonprofit Stewards

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.

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