JoAnn Luehring represents both public charities and private foundations in all aspects of their operations, from creation and securing tax exemption through general operations, special ruling requests, development and donor advice, opinion letters and dissolution. She advises public charities regarding permitted lobbying activities and related limitations and reporting requirements and helps structure their economic arrangements with insiders, to ensure compliance with applicable rules and guidelines. She counsels private foundations on issues involving self-dealing, excess business holdings, prudent investments and other activities. She also helps them monitor annual distribution requirements and assists with expenditure responsibility and grant programs, including advance rulings on scholarship programs and preparation of guidelines, applications, and grant agreements. She has assisted with the merger of charitable entities, and has structured multi-entity arrangements involving different types of exempt organizations.

She was elected to Phi Beta Kappa and Phi Kappa Phi at Kansas State University, where she received an M.A. and B.A, summa cum laude. She received her J.D., with honors, from the University of North Carolina (Chapel Hill), where she was a Law Review editor and member of the Order of the Coif.

by JoAnn Luehring
Published: Exempt Organizations Newsletter, April, 2014
Download the file for New York Non-Profit Revitalization Act: Steps to Take as Effective Date Approaches.
by JoAnn Luehring
Published: The Metropolitan Corporate Counsel, June 01, 2004
Download the file for Awarding Scholarships and Disaster Relief to Employees.