Tax-Exempt Organizations

Andras Kosaras is an associate in Arnold & Porter LLP's Tax practice group. Mr. Kosaras focuses his practice on tax and corporate matters affecting tax-exempt organizations. His experience includes advising public charities and private foundations on a variety of legal issues and transactions, including qualification for exempt status, charitable contributions, intermediate sanctions, private foundation rules, mergers, joint ventures and for-profit subsidiaries, and corporate governance. He advises a broad range of charitable organizations, including donor advised funds, supporting organizations and community foundations.

He advises public charities and private foundations on domestic and international grantmaking and activities. He advises tax-exempt organizations on mission- and program-related investments and managing investments and endowments. He also assists tax-exempt organizations involved in tax and governance controversies, including disputes over charitable gifts and gift restrictions, internal investigations, and examinations by the IRS and state charity regulators.

Prior to joining Arnold & Porter, Mr. Kosaras was an attorney and director of ethical standards and philanthropic outreach at the Council on Foundations in Washington, DC. He was the director of a multiyear grant project to develop and 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," published by Harvard's Belknap Press in 2004.

Mr. Kosaras holds a BA in Philosophy, summa cum laude, from the University of Massachusetts, Amherst, and a J.D., magna cum laude, from the New England School of Law, Boston, where he was a member of the law review.