Ellis Cater - Phoenix ArizonaEllis Carter

Ellis  Carter is a nonprofit lawyer practicing in Phoenix, Arizona. She is the founder of Carter Law Group, P.C. and has been advising nonprofits, tax-exempt organizations, and socially responsible companies with respect to corporate, tax and regulatory issues for nearly 15 years. She represents nonprofit and tax-exempt organizations in general business matters as well as qualification for tax exemption, conversions to and from tax-exempt status, mergers and restructuring, joint ventures and entrepreneurial activities, creation of supporting organizations, unrelated business income tax, advocacy issues, fund-raising, endowment management, governance issues, compensation matters, complex gifts and grants, mission related investments, intermediate sanctions, audit defense, and gifts with tax shelter implications.

Ms. Carter understands the fast moving social enterprise movement and the nuances of nonprofit, for profit, and hybrid legal structures.  She represents social enterprises in entity selection, formation, and operational issues. Ms. Carter has particular experience in economic development entities,  health care/scientific research institutions, private foundations, private operating foundations, trade associations and educational institutions.

Education

  • LL.M., University of Washington, 1998
  • J.D., cum laude, Seattle University, 1996
  • Certificate in Chinese Law, East Shanghai University of Politics and Law, 1994
  • B.A., cum laude, Northeastern University, 1993

Honors

  • Best Lawyers in America/U.S. News and World Reports, Top Tier Law Firm, Non-Profit/Charities Law, 2011
  • Best Lawyers in America, Non-Profit/Charities Law, 2007-2011
  • Rated “AV Preeminent” (the highest rating available), by Martindale Hubbell
  • Phoenix Magazine, Top Lawyers, Nonprofit-Charities Law, 2007
  • Volunteer Lawyers Program, Non-Profit Advocate of the Year, 2002

Community Activities

  • Instructor, Lodestar Center for Philanthropy & Nonprofit Innovation
  • Founding Director, Diversity Leadership Alliance, 2004 to 2011
  • Director, PAFCO Advocacy, 2004 to 2008
  • Director, Awakening Seed School, 2008 to present
  • Honorary Board Member, YWCA of Maricopa County, 2005 to present
  • Director, Alliance of Arizona Nonprofits, 2010 to present

Professional Activities

  • Member, State Bar of Arizona, 2000
  • Member, Washington State Bar Association, 1997
  • Member, Tax Law Section and Committee on Exempt Organizations, American Bar Association

Recent Presentations

  • Presenter, Private Foundations, Supporting Organizations and Donor Advised Funds – A Comparison, Valley Estate Planners, April 21, 2011;
  • Co-Presenter, Charter School Legal Concerns, Arizona Charter School Association Charter Starter Program, April 2, 2011, Phoenix, Arizona;
  • Co-Presenter, Social Media and Your Organization, Organization of Nonprofit Executives, February 16, 2011, Phoenix, Arizona;
  • Guest, Hot Topics Panel, American Humanics class at ASU, November 8, 2010, Phoenix, Arizona;
  • C0-Presenter, Legal Considerations of Governing Boards, Arizona Charter School Association Charterology Conference, November 11, 2010, Glendale, Arizona;
  • Presenter, Nonprofit Law 101, Make-A-Wish Foundation of America’s 30th Anniversary Conference, October 21, 2010, Orlando, Florida;
  • Co-Presenter, Best Practices in Committee Charters, Southwest Conference of Foundations, September 30, 2010, Vail, Colorado;
  • Co-Presenter, What’s New with Form 990?, TAP Talk sponsored by St. Luke’s Health Initiatives, September 21, 2010;
  • Presenter, Private Foundations, Supporting Organizations and Donor Advised Funds – A Comparison, Yuma Summer Forum sponsored by the Yuma Community Foundation, June 23, 2010;
  • Co-Presenter and Panelist, Legal and Practical Considerations for Board Service & Recent Developments in Nonprofit Governance, Arizona Bar Convention, June 8, 2010;
  • Panelist, Not-for-profit Best Practices Roundtable, sponsored by the Arizona Society of Certified Public Accountants, May 5, 2010;
  • Co-Presenter, Advising Nonprofits 101, national teleconference sponsored by National Business Institute, February 19, 2010;
  • Co-Instructor, ASU Lodestar Center’s course on Non-profit Law, Winter 2010;
  • Co-Presenter, So You Want to Start A Charter School, webinar sponsored by Arizona Charter School Association as part of their Charter Starter program; January 15, 2010;
  • Co-Presenter, Obtaining and Maintaining Tax-Exempt Status, The American Humanics Management/Leadership Institute Conference; Phoenix, Arizona; January 3, 2010;
  • Co-Presenter, Nonprofit Fundraising Law 101, national teleconference sponsored by NBI, November 12, 2009;
  • Co-Instructor, ASU Lodestar Center’s course on Non-profit Law, Summer 2009;
  • Presenter, Association of Scholarship Tuition Organizations, Maintaining Tax-Exempt Status, June 5, 2009;
  • Co-Presenter, The New IRS Guidelines for Good Governance for 501(c)(3) Organizations, national teleconference sponsored by Lorman, May 6, 2009;
  • Co-Presenter, Best Practices in Charter School Governance, Arizona Charter School Association Board Retreat, April 18, 2009;
  • Co-Author, Fennemore Craig Non-profit Update: New Law Permits Increased Flexibility in Expending and Managing Charitable Funds; March 20, 2009;
  • Presenter, Legal Issues for Professionals Serving on Non-profit Boards, Business on Board Program, sponsored by Arts & Business Council, Blue Cross Blue Shield of Arizona, March 4, 2009;
  • Co-Presenter, Obtaining and Sustaining Tax-Exempt Status, national teleconference sponsored by Lorman, February 18, 2009;
  • Co-Instructor, ASU Lodestar Center’s course on Non-profit Law, Spring 2009;
  • Panelist, Conversions: Where to we Stand?, American Bar Association Exempt Organizations Committee of the Section of Taxation, 2009 Mid-Year Meeting, New Orleans, Louisiana January 9, 2009;

Ellis M. Carter
Attorney | Carter Law Group, P.C.
O: (602) 456-0071
P: (602) 235-0685
E: ellis@carternonprofitlaw.com
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Representative Transactions

  • Represented a multi-state college being acquired by another college.
  • Represented a public charity in an aquisition, a merger, and an affiliation with three separate public charities.
  • Serve as planned giving counsel to numerous tax-exempt charities.
  • Serve as outside general counsel to several private foundations and public charities.
  • Restructured a grant-making foundation formed out of the proceeds of the sale of a tax-exempt hospital to qualify for public charity status in a manner that saved the foundation over $200,000 annually.
  • Successfully represented a consortium of health and human service agencies in the appeal of an adverse modification of its tax-exempt status, saving the consortium over $100,000 per year.
  • Advised a major hospital system regarding structuring its activities and policies to ensure it meets the community benefit standard applicable to tax-exempt hospitals.
  • Represented a number of tax-exempt entities in mergers and acquisitions of tax-exempt entities as well of the sale of the tax-exempt entities' assets to for-profit purchasers.
  • Restructured a large foundation to save over $80,000 annually.
  • Served as borrowers counsel to tax-exempt and governmental organizations in tax-exempt bond issuances.
  • Successfully advocated and successfully resisted challenges to gift restrictions on behalf of clients.
  • Structured several economic development and community development corporations in a manner that qualified for 501(c)(3) status.
  • Successfully obtained 501(c)(3) status for several organizations that promote the use of electronic medical records and/or healthcare data exchange.