J.J. Harwayne Leitner is a partner in our Charitable Organizations and Estate Planning groups.
Ms. Leitner represents tax-exempt organizations of all types and sizes, including private foundations, private operating foundations, public charities, supporting organizations, “friends of” organizations, donor advised funds, social welfare organizations, and trade associations. She counsels on all tax laws that affect nonprofit organizations, including private foundation excise taxes, taxation of unrelated business income, private benefit and inurement, intermediate sanctions, and lobbying and political activities. Ms. Leitner also has extensive experience interpreting and applying the New York not-for-profit corporation law, and handling transactions for New York charities that are under the jurisdiction of the Attorney General’s Charities Bureau.
Ms. Leitner serves as principal outside counsel to many of her clients. In this role, she regularly reviews and drafts contracts, both routine and extraordinary, and counsels on a wide variety of legal issues, including employment, real estate, intellectual property, and litigation matters. She also advises on the formation of new organizations and the establishment of federal and state tax exemptions; on corporate governance matters; on complex corporate transactions, including joint ventures, spin-offs, mergers, conversions, and asset sales; and on nationwide state charitable solicitation issues, including cause marketing and other fundraising transactions and methods.
awards & recognition
The Legal 500
Georgetown University Law Center (JD, 1998)
Award for Excellence in “Subordination: Traditions in Thought and Experience” Georgetown Journal on Fighting Poverty
Mathematics, Brown University (BA, 1994)