H. Sujin Kim is a partner in our Estate Planning & Administration Group and Chair of our Charitable Organizations Group.
Ms. Kim counsels high net worth and ultra-high net worth individuals in estate, gift, and income tax planning and estate and trust administration. Ms. Kim also advises public charities, private foundations, foreign charities and private donors in a variety of matters, including establishing tax-efficient structures, securing tax-exempt status, advising governing boards on issues involving fiduciary duties and liability, charitable solicitation regulations, fiscal sponsorship arrangements, creating “friends of” organizations, and domestic and international grantmaking. In addition, she helps her clients navigate complex private foundation issues, including negotiating and document program-related investments and analyzing self-dealing, qualifying distribution and investment issues.
Ms. Kim represents a range of prominent charitable organizations, including Peace is Loud and other charities founded by Abigail E. Disney; Neue Galerie New York, a museum devoted to early twentieth century German and Austrian art and design; and Comic Relief, the charity that has partnered with NBC and Walgreens to host “Red Nose Day” annually in the US.
Ms. Kim is a member of the American Bar Association, the New York State Bar Association, and the New York City Bar Association, and has served as a member of the New York City Bar Association’s Non-Profit Organizations Committee. Ms. Kim is admitted to practice in New York and California. She is an adjunct faculty member of the Sports Impact Leadership Certificate Program at Johns Hopkins University and serves on the board of directors of the Coalition for Asian American Children and Families, a nonprofit focused on the needs of Asian Pacific American children and families in the New York metro area. Ms. Kim is admitted to practice in New York and California.
Harvard University (BA, magna cum laude, 1993)
New York University School of Law (JD,1998)
New York University School of Law (LL.M,2003)
Upcoming Speaking Engagements
Past Speaking Engagements
Aligning Mission and Finance for Success
H. Sujin Kim presents at Morgan Stanley's non-profit leadership luncheon "Aligning Mission and Finance for Success" and will discuss partnership opportunities between for-profits and nonprofits, and how these partnerships can expand a nonprofits reach in furtherance of its mission. Frankfurt Kurnit sponsors this event.
November 13 2017
Hot Topics for Not-for-Profit Boards
December 4 2014
Estate Planning Basics for Everyone
Far too often, people don't have Wills or other necessary estate planning documents in place. Failing to plan could have undesirable consequences. For example, in the absence of a Will, the state determines who receives a decedent's property. Inadequate planning can also leave an individual without a say in who is appointed to administer the decedent's estate or serve as a Guardian of his or her minor children.
January 28 2014
Cause-Related Marketing and Corporate Sponsorship
March 18 2011
Charitable Solicitation and Cause-Related Marketing
H. Sujin Kim speaks on "Charitable Solicitation and Cause-Related Marketing" at PLI's Advising Nonprofit Organizations 2011 program at the PLI New York Center.
February 2 2011
news & press
IRS Final Regulations Clarify Charitable Contribution Substantiation Requirements
Tax deductions for charitable contributions require the satisfaction of certain substantiation requirements.
Is Now the Time to Revisit Your Estate Plan?
On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act temporarily doubles the estate, gift and generation-skipping transfer ("GST") tax exemption amount.
Frankfurt Kurnit Assists With ‘Fun-Raising’
The New York Law Journal spotlighted our role in the wonderful Red Nose Day initiative, which raises millions of dollars for children’s causes. (Article behind paywall)
April Sports Industry News
So much is happening at the intersection of sports, marketing, and entertainment that we've been inspired to send you summaries to help you put it all into context. Please enjoy this month's content.
Protecting Your Legacy: Every Athlete Needs A Game Plan For Estate Planning & Philanthropic Ventures
Athletes Quarterly recently published H. Sujin Kim and Adam Osterweil's article, “Protecting Your Legacy: Every Athlete Needs A Game Plan For Estate Planning And Philanthropic Ventures” which discusses unique considerations to be aware of as one starts the process of estate planning and deciding which philanthropic ventures to invest your time in.
IRS Proposes Rules to Deny Estate and Gift Tax Discounts for Family Businesses
There's important news for family business owners and their heirs.
In the Spirit of ‘Fun-Raising’
The New York Law Journal published an article featuring Richard Hofstetter, H. Sujin Kim and Barbara E. Shiers and our support for our client Comic Relief (and their fundraising event Red Nose Day.)
Recent Estate Tax Changes Create Planning Opportunities
On April 1, 2016, the New York State ("NYS") estate tax exclusion amount increased to $4,187,500, further narrowing the gap between the NYS estate tax exclusion amount and the Federal estate, gift and generation-skipping transfer ("GST") tax exemption amounts ($5,450,000 as of January 1, 2016).
H. Sujin Kim featured in Law360
H. Sujin Kim featured in Crain’s Executive Moves
Frankfurt Kurnit Promotes Top Charitable Organization Attorney H. Sujin Kim to Partnership
Tax Victory for Collectors: Discounted Art Interests Turned $9 Million Tax Bill into $14.3 Million
Donating Art . . . With Strings Attached?
Governor Cuomo Signs New York State Nonprofit Revitalization Act of 2013
On December 18, 2013, the "Nonprofit Revitalization Act of 2013" (the "Act") was signed into law by Governor Cuomo. The Act represents a major overhaul to New York's Not-for-Profit Corporation Law, the first of its kind in over 40 years.
Frankfurt Kurnit Estate Planning Alert
As a result of the American Taxpayer Relief Act of 2012 signed by President Obama on January 2, 2013, the New Year has brought with it several permanent changes to the Federal estate, gift and generation-skipping transfer tax laws that are unexpectedly more favorable than those predicted in the closing months of 2012.
New Guidelines for Cause Marketing
The New York Attorney General recently issued guidelines in cause marketing promotion. In issuing these new guidelines the New York Attorney General cites the need to promote transparency in the billion-dollar-a-year industry of cause marketing.