Andras Kosaras represents domestic and international tax-exempt organizations on a broad range of regulatory, transactional and operational matters, including structuring domestic and international programs, grantmaking, and business ventures. He also represents individuals and corporate donors on charitable giving.

He advises exempt organizations on executive compensation, private foundation rules, unrelated business income tax, mergers, joint ventures and the establishment of for-profit subsidiaries, as well as on managing investments and endowments, including mission- and program-related investments. He also advises exempt organizations involved in tax and governance controversies, including internal investigations, disputes over charitable gifts and gift restrictions, internal investigations, and examinations by the IRS and state charity regulators.

He advises a broad range of exempt organizations, including public charities, private foundations, medical research organizations, donor advised funds, supporting organizations, community foundations and fiscal sponsors.

He regularly speaks at programs for tax-exempt organizations.

Prior to joining Arnold & Porter, Mr. Kosaras was an in-house attorney at the Council on Foundations in Washington, DC, and the director of a multiyear grant project to implement the Council's program on governance and accountability practices for grantmakers. He also spent two years as a research assistant at Harvard University's Hauser Center for Nonprofit Organizations, assisting Marion R. Fremont-Smith in the completion of her book, "Governing Nonprofit Organizations: Federal and State Law and Regulation" (Harvard University Belknap Press 2004).

Experience

  • Public charity in establishing international operations, including compliance policies for private and government funding.
  • Private foundation in an internal investigation and governance and management dispute among directors.
  • Public charity in structuring and operating fiscal sponsor programs.
  • Public charity, with an international affiliate, in structuring and operating impact investing programs internationally.
  • Private foundation in an IRS and state attorney general audit of trustee compensation.

  • Donors in connection with US$75 million gift to help fund a public hospital's critical equipment and technology for new acute care and trauma center and to develop a public health campaign.

Perspectives

Donations of Appreciated Stock to Social Welfare and Political Organizations
Arnold & Porter's Private Client Services Newsletter
Legal Ethics for EO Practitioners: Managing the Rules During an Internal Investigation
Representing & Managing Tax-Exempt Organization, Georgetown University Law Center
IRS Issues Final Regulations for New Examples of Private Foundation Program-Related Investments
Arnold & Porter Advisory
The Landscape of Mergers, Acquisitions & Joint Ventures
BDO Nonprofit Summit, Washington, DC
Private Foundation Communications in an Election Year: Top Ten "Do and Don't" Tips

Arnold & Porter LLP's Private Client Services Newsletter

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Credentials

Education
  • JD, New England School of Law, 2001, magna cum laude
  • BA, Philosophy, University of Massachusetts Amherst, 1998, summa cum laude
Admissions
  • District of Columbia
  • Massachusetts
Activities
  • Member, Exempt Organization Committee of the American Bar Association's Tax Section

  • Member, Board of Directors (and Audit Committee), BBB Wise Giving Alliance

Overview

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