David’s practice focuses on a variety of tax matters at all levels – federal, state, and local. His expertise includes both tax planning and involvement in tax controversies.

Representative Work

• Advises on a wide array of legal issues for charitable, religious and educational institutions (both public charities and private foundations), with a particular expertise on the following topics:
  • 403(b), 457(b) and 457(f) deferred compensation plans
  • Fringe benefits for nonprofit organizations
  • “Social Entrepreneurship” issues promoting long-term growth within a mission-driven atmosphere
  • Good governance and best practices for boards and board members
  • Nonprofit tax audits
  • Ancillary joint ventures
  • Unrelated business taxable income
  • Socially responsible investing within a nonprofit organization
  • Philanthropy; meeting the needs of donor and charity
  • Campaign election and advocacy rules for nonprofits
  • Executive compensation audits
• Advice to high net-worth clients and oversight of their personal and investment affairs
• Federal, state, and local tax disputes before both the Internal Revenue Service and state/local authorities
• Qualified mediator of business disputes

Selected Presentations

• Washington University - Skandalaris Center, “Social Enterprise & The Law,” October 2009
• Webster University, “Tax-Exempt Organizations: The Legal Fundamentals,” October 2009
• Washington University, “The Nonprofit Horizon for Resource Development,” November 2008
  
• The Stolar Partnership LLP Seminar: Ethics Update 2008, “Ethical Considerations in Representing Nonprofit Organizations,” February 2008
• Webster University, “Legal Issues Impacting Nonprofit Organizations: Formation and Tax Exemption,” August 2007; January 2008
• Incarnate Word Foundation - Legal Responsibilities for Nonprofits Seminar: Legal Responsibilities, Government Actions and Social Entrepreneurship Opportunities for Nonprofit Organizations, “Complying with Changing Standards,” “Mission Possible: Accomplishing Social Entrepreneurship and Satisfying IRS Rules,” June 2007
• Webster University, “Complying with Changing Standards,” May 2007
• Washington University - Skandalaris Center, “Mission Possible: Accomplishing Social Entrepreneurship and Satisfying IRS Rules,” March 2005, February 2007
• FOCUS St. Louis, “Nonprofit FAQs,” August 2006
• Lecturer, Washington University Graduate Program in Nonprofit Management, 2006-09

Professional Affiliations

• American Bar Association
        Section of Taxation
• The Missouri Bar
• Bar Association of Metropolitan St. Louis

Community Involvement