November 20, 2008  Search

C L I N I C A L   P R O G R A M S Clinics and Faculty   |    News & Announcements   |   Clinical Education Guide   |   FAQs Application Materials   |   Clinical Internship Placements   |   Manuals   |   Academic Home IRS Appeal Won for Local Group by Community Development Clinic Two students, Lawrence Hansen ’06 and Kimberlee Joseph ’06, in the Community Development Clinic recently won an appeal from the Internal Revenue Service for a not-for-profit organization seeking tax exempt status. The organization works with the United States-based Dominican community to provide goods, services and economic support to low-income communities and children in the Dominican Republic. The International Senior Lawyers Project had referred the matter to the Clinic. The case was a difficult one because of the complex relationships between the organization and two affiliated foundations and for-profit institutions located in the Dominican Republic and Spain.  The students counseled the client regarding the structuring of the relationships to ensure compliance with appropriate corporate formalities. Professor Dan Smulian of the Safe Harbor Project translated the relevant documents. The students also reviewed the activities of all the entities for any overlap between them. This helped ensure that the IRS would be able to evaluate the tax-exempt purpose and activities of the client separately from its affiliates.  The reversal of the adverse IRS determination took only five weeks – a mere moment in time compared to the usually lengthy operations of the IRS Exempt Organizations Division. It is a testament to the fine work of the students and their supervisor, Professor David Reiss. Back to top

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