Linda Arnsbarger advises nonprofits and businesses on a wide range of issues relating to the regulation of exempt organizations and the unique issues raised in doing business with them.
Ms. Arnsbarger’s clients include private foundations, community foundations, public charities, colleges, universities, and private schools, trade associations, state instrumentalities, foreign charities and their U.S. affiliates, and pension funds and their advisors. Private foundation issues include private foundation excise tax issues relating to grantmaking and impact investments. Community foundation matters include donor-advised funds and supporting organizations. She advises charities and universities regarding structuring charities and related entities, minimizing taxable unrelated business income, fundraising, international grantmaking, anti-terrorism guidelines, governance, compensation arrangements, regulation of lobbying and political campaign activities, and clean energy tax benefits. She has worked with clients on issues relating to complex corporate structuring, conversions, technology transfer, joint ventures and strategic alliances, venture philanthropy, and intellectual property.
She also advises charitable donors, companies engaged in corporate philanthropy or doing business with nonprofits, impact investors, a wide range of social enterprises, including social investing funds, other investment funds with nonprofit investors, and hybrid models of philanthropy.
Her state practice includes charitable solicitation and Internet solicitation, charitable gaming, unrelated business taxable income, and excise and sales tax issues, including taxation of electronic commerce transactions.
Representative clients include the Alaska Permanent Fund Corporation, Ashoka, Brigham Young University, Business For Social Responsibility, Calvert Foundation, Capricorn Investment Group, CIGNA, Common Sense Media, Cornell University, Facebook, Goodwill Industries, iMentor, Johns Hopkins University, Juvenile Diabetes Research Foundation, Kaiser Permanente, Kepler’s 2020, Medicines360, Moody’s, Nature Conservancy, Omidyar Network, Pacific Community Ventures, The Paley Center for Media, Regents of the University of California, Revolution Foods, RSF Social Finance, Salesforce.com, Sierra Pacific Foundation, Starlight Children’s Foundation, Sunkist Foundation, Twentieth Century Fox, Universities Space Research Association, University of Colorado Foundation, Verisign, VISA, and Vision Ridge Partners.
Open eHealth Foundation Counseling.Assisting in structuring an international consortium to develop a consumer-centric approach to using emerging information and communication technologies, such as the Internet, for the delivery and enhancement of improved healthcare services and information by meeting the needs of consumers, patients, healthcare professionals and providers, and policymakers. (Ongoing 2009)
Firefly Children's Network Merger.Counseled Firefly Children's Network, a U.S. charity with international operations devoted to protecting disadvantaged children, through a merger with another international charity with synergetic programming, also with overseas affiliates, and subsequent spin-off of certain programs into a separate entity. (2008)
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