Shannen Naegel is of counsel in the Tax Department in Morrison & Foerster’s Northern Virginia office. She advises clients on a broad range of federal income tax issues relevant to business transactions, for both closely held business entities and public corporations. Her principal area of practice involves advising 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 particularly in the social enterprise and impact investing context. She has extensive experience advising clients on wide-ranging matters related to nonprofit tax matters, partnership taxation, and taxation of corporate transactions.
Ms. Naegel’s nonprofit experience spans the full lifecycle of tax-exempt organizations with a particular focus on impact investment within the nonprofit context. She works with a full range of impact investors, as well as incubators and accelerators. Ms. Naegel’s clients include public charities, private foundations, business leagues, trade associations, charitable donors, private equity funds (including social investing funds and funds with nonprofit investors), corporations, and LLCs. She also has substantial experience in trusts and estates matters, including representation of family offices and family foundations. Ms. Naegel's experience also includes energy-related investments and investments in complex joint ventures and operating partnerships, including so-called "tax equity" transactions in the renewable energy space.
Ms. Naegel received her B.A. degree, with honors, from the University of Virginia. She received her J.D. degree from the University of Virginia School of Law, where she served as Executive Editor of the Virginia Tax Review.
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