Len’s practice is concentrated in the representation of nonprofit organizations.
- His experience includes advising clients with regard to the structural planning and formation of tax-exempt, charitable, educational and religious organizations, maintaining Internal Revenue Code Section 501(c)(3) status, complying with the Internal Revenue Code requirements for public charities, private foundations, the Unrelated Business Income Tax, and Forms 990 and 990T.
- Len is experienced in the law of charitable trusts, charitable remainder unitrusts and annuity trusts, gift annuity agreements, donor advised funds, endowment funds and pooled income funds. He also advises nonprofit clients with regard to the Internal Revenue Service requirements for charitable direct and deferred giving, charitable giving policies and procedures, gift substantiation, and state and federal regulation of gift annuities, charitable remainder trusts, and charitable solicitation.
- Len has particular expertise regarding church and state law, religious freedom law and laws relating to clergy.
- Len has significant experience representing colleges, seminaries, and a college and university system and is a member of the National Association of College and University Attorneys.
- His experience also includes nonprofit corporation board governance, director and officer liability, volunteer immunity, employment matters, board of director policies and procedures, and conflict of interest transactions and policies.
- Len represents churches, church extension funds, colleges, universities and other nonprofit corporations with respect to tax-exempt bond financing and debt obligation securities offerings, building project financing, mortgage loan programs and the formation and capitalization of taxable subsidiaries of nonprofit corporations.
Professional Affiliations
Community Involvement