Arizona Nonprofit Lawyer

Ellis McGehee Carter exclusively represents, nonprofit, tax-exempt and mission based businesses with respect to corporate and tax matters. Ellis spent 13 years practicing with large firms, forming Carter Law Group in 2010. Specifically, Ellis provides advice and counsel with respect to:

• 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
• fund-raising
• endowment management
• governance
• compensation matters
• complex gifts and grants
• mission related investments
• intermediate sanctions
• audit defense; and
• gifts with tax shelter implications.

Ellis has particular experience working with health care/scientific research institutions, private foundations, private operating foundations, economic development entities, trade associations and educational institutions.

Education

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

Honors

• Champion of Diversity Award, Black Women Lawyer’s Association, 2013
• Best Lawyers in America/U.S. News and World Reports, Top Tier Law Firm, Non-Profit/Charities Law, 2010-2013
• Best Lawyers in America, Non-Profit/Charities Law, 2007-2013
• 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

• Director and Vice-Chair, Alliance of Arizona Nonprofits, 2010 to present
• Co-chair, Lobbying Committee of Alliance of Arizona Nonprofits, 2011 to present
• Director, Awakening Seed School, 2008 to 2012
• Instructor, Nonprofit Laws and Legal Issues, ASU Lodestar Center for Philanthropy & Nonprofit Innovation, 2006 to 2010
• Honorary Board Member, YWCA of Maricopa County, 2005 to present
• Founding Director, Diversity Leadership Alliance, 2004 to 2011
• Founding Director, PAFCO Advocacy, 2004 to 2008

Professional Activities

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

In the News

• Quoted in, “Public won’t weigh in on Phoenix Coyotes deal,” Arizona Republic, Jul. 23, 2012.
• Interviewed, Probe into cold case posse by IRS, CBS Channel 5 Phoenix, July 18, 2012.
• Quoted in “ABQ Film Festival will go on despite $$ theft,” New Mexico Business Weekly, June 1, 2012.
• Interviewed, Center for Arizona Policy Charity or Lobbying Firm?, CBS Channel 5 Phoenix, May 24, 2012.
• Blog recommended by, The Nonprofit Quarterly’s Nonprofit Newswire, May 24, 2012.
• Interviewed, Deputy, Volunteers Sent to Hawaii to Investigate Obama Birth Certificate, CBS Channel 5 Phoenix, May 22, 2012.
• Guest, Giving and Leading: Reinventing Nonprofits, KAET Channel 8′s Horizon, April 26, 2012.
• Quoted in “ Collapse of California Fiscal Sponsor Shouldn’t Deter Nonprofits, Experts Say,” Tax Analysts, April 2, 2012.
• Quoted in, “Some Boards Worry High Pay Will Draw Ire of Donors and Regulators,” The Chronicle of Philanthropy, September 22, 2011.
• Quoted in, “Boards Watch Anxiously as Nonprofit Pay Draws States’ Scrutiny,” The Chronicle of Philanthropy, September 18, 2011.
• Advice featured in, “Case Study – Nonprofit CEOs Compensation Under Fire,” BoardSource’s Board Member magazine, Volume 20, Number 4, September 20, 2011.
• Quoted in, “Arizona-based Goldwater Institute ‘lobbies’ against registering more lobbyists,” Arizona Capitol Times, August 19, 2011.
• Quoted in, “Mass Leads the Way to Reining in Charity Executive Pay,” Boston Herald, May 24, 2011.
• Quoted in, “Experts Sound off on the Role of Paralegals,” Phoenix Business Journal, April 15, 2011.
• Quoted in, “Gilbert’s Pricey Land Deal Raises More Flags,” Arizona Republic, April 1, 2011.
• Author,”Top 10 Nonprofit Governance Mistakes, from a Lawyer’s Perspective,” Greater Phoenix Attorney at Law Magazine, May 2010.
• Quoted in, “Legal Aid, Nonprofits Need to be Prepared When Asking Law Firms for Pro Bono Assistance,” AZ Business, February 2010.
• Author, “Top 10 Nonprofit Governance Mistakes, from a Lawyer’s Perspective,” The Montana Lawyer, December 2009/January 2010.
• Quoted in, “Embracing Femininity at Work: Matter of Opinion,” The Glass Hammer, January 15, 2009.
• Quoted in, “Private School Tax Credits Rife With Abuse,” East Valley Tribune, August 1, 2009.
• Blog recommended by Chronicle of Philanthropy’s Give and Take, A roundup of blogs about the nonprofit world, September 29, 2009.
• Blog recommended by The Nonprofit Quarterly’s Nonprofit Newswire, September 18, 2009.
• Blog recommended by Chronicle of Philanthropy’s Give and Take, A roundup of blogs about the nonprofit world, September 16, 2009.
• Co-Author, “New Law Permits Increased Flexibility in Expending and Managing Charitable Funds,” Arizona Business Lawyer, May 2009.

Articles and Recent Presentations

• Presenter, “Top 15 Mistakes in Nonprofit Board Governance,” Experience Matters Arizona’s Encore Fellowship Program, Franciscan Renewal Center, January 10, 2013;
• Co-Presenter, “Good Gifts Gone Bad – Case Studies in Charitable Gift Planning,” co-hosted by Planned Giving Roundtable of Southern Arizona and The Center for Planned Giving,
  a service of Community Foundation for Southern Arizona, October 18, 2012;
• Presenter, “Social Enterprise – Emerging Structures, Planned Giving Roundtable of Arizona’s 18th Annual Summer Forum,” Phoenix Country Club, July 13, 2012;
• Co-Presenter, “Charter Management Contracts – The Do’s and Don’ts of Charter Management and Nonprofit Law,” Sponsored by the Arizona Charter School Association, May 1, 2012;
• Presenter, “Top 15 Mistakes in Nonprofit Board Governance,” Experience Matters Arizona’s Encore Fellowship Program, Virginia Piper Trust, April 19, 2012;
• Presenter, “Nonprofit Law 101,” Jewish Technical Assistance Center (“JTAC”), Ina Levine Jewish Community Campus, March 29, 2012;
• Presenter, “Social Enterprise – Emerging Legal Structures,” Henry and Horne CPA’s Lunch and Learn event, February 16, 2012;
• Presenter, “Social Enterprise – Emerging Legal Structures,” Presentation to the Shea Group, May 20, 2011;
• 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;
• Co-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, “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; and
• 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.