06 March 2017

ACR Advisory Council

To further enhance our public policy efforts, ACR has convened an advisory council, bringing together some of the nation’s top legal and policy experts on philanthropy. Council members include:

Thomas Blaney, O’Connor Davies
Karen Gries, CliftonLarsonAllen
Emil Kallina, Kallina & Associates
Paul Poteet, Glover Park Group
Alexander Reid, Morgan Lewis
Patrick Rooney, Lilly Family School of Philanthropy at Indiana University
Andrew Schulz, Foundation Source
Jennifer Stone, Andersen Tax
Robert Sharpe, The Sharpe Group
Eugene Steuerle, The Urban Institute

Thomas Blaney, Partner, O’Connor Davies

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Thomas Blaney is a partner at O’Connor Davies and Director of the Private Foundation Practice. He has spent more than 25 years specializing in the accounting and tax aspects of exempt organizations.

A member of the firm’s executive committee, he is a frequent speaker at private foundation conferences and has written numerous articles on not-for-profit topics, maintaining an active role in a number of professional and community organizations. His work has appeared in many leading business publications, including The Wall Street Journal and Barron’s, among others.

He is a Certified Fraud Examiner, a licensed CPA in the states of Florida, New York, and Pennsylvania, and a member of the Panel on the Nonprofit Sector’s “990 PF Reform Advisory Committee”. Most recently, Tom received the 2015 “Ahead of the Curve” award, which is presented yearly to the CPA who stays ahead of new legislation and trend on behalf of his clients.

Tom maintains an active role in a number of professional and community organizations. He is currently on the leadership committee of the Support Center for Nonprofit Management, is the treasurer of the both the McCaddin-McQuirk Foundation and the Breezy Point Disaster Relief Fund, holds several board and committee positions with Exponent Philanthropy (formerly known as the Association of Small Foundations), and is a board member and treasurer of the Hudson Valley Chapter of the Make-A-Wish Foundation.

Karen A. Gries, CPA Principal, CliftonLarsonAllen, LLP

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Karen Gries is a principal with CliftonLarsonAllen, a national accounting and consulting firm, and provides tax compliance and consulting services to exempt organizations. Her public accounting career includes providing services to a variety of tax-exempt organizations, including governmental entities, charities, social welfare, business leagues and associations, foundations, colleges and universities, health care providers, religious organizations, and others.

Ms. Gries provides a broad range of consulting services to tax-exempt clients, including analysis, planning, and reporting of unrelated business income, intermediate sanctions analysis, organizational structures, and corporate compliance reviews. She also aids clients by implementing joint venture planning to preserve exempt status, consulting on matters of fringe benefits and compensation, resolving disclosure issues related to Form 990 filings, and helping to maintain their exempt and public charity status.

Ms. Gries is a member of the American Institute of Certified Public Accountants and the Greater Washington Society of Certified Public Accountants. She is a former member of the Internal Revenue Service Advisory Committee on Tax Exempt and Government Entities (ACT). The ACT consists of external stakeholders and representatives who deal with employee retirement plans, tax-exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments.

Emanuel “Emil” Kallina, Managing Member, Kallina & Associates LLC

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Mr. Kallina focuses his practice on estate planning and charitable giving, as well as tax exempt organizations. Over the years, he has practiced extensively in the related fields of business law, corporate tax law, partnerships, and real estate.

Mr. Kallina earned his B.A. from Bowdoin College, his J.D. from the University of Maryland School of Law, and his LL.M. in Taxation from the New York University School of Law. He is licensed to practice law in Maryland and the District of Columbia, and is admitted to practice before the U.S. Fourth Circuit Court of Appeals, the U.S. District Court for the Districts of Maryland and D.C., and the U.S. Tax Court.

Mr. Kallina is the founder of www.CharitablePlanning.com, a website devoted to daily commentary, research, and calculations on charitable estate and financial planning matters. He is also a co-founder and member of the Board of Directors of the Planned Giving Design Center, a former member of the Board of Directors of the National Committee on Planned Giving (NCPG), former Chairman of the Government Relations Committee of the NCPG, a co-founder and former board member of the Chesapeake Planned Giving Council, Chairman of the Board and President of The James Foundation, a member of the Board of Directors of Search Ministries, a former member of the Board of Directors of Educational Media Foundation (Klove and Air1), and a member of the boards of trustees or directors of a number of other non-profits. He is frequently an expert witness on estate planning and charitable matters.

Mr. Kallina is a nationally recognized speaker and author on estate planning and charitable giving, has testified on a number of occasions before the Internal Revenue Service on pending matters and over the years, and has worked extensively with the staff of the various Congressional committees regarding charitable legislation.

Paul Poteet, Managing Director, Glover Park Group

Paul Poteet currently serves as a Managing Director of the Glover Park Group, a leading strategic communications and government relations firm. From 2011 through 2016, Paul served as Senior Policy Advisor and Tax and Trade Counsel to United States Senator John Thune (R-SD), Chairman of the Senate Republican Conference, member of the tax-writing Senate Finance Committee and Chairman of the Senate Commerce Committee.

In his capacity as tax counsel, Paul led Senator Thune’s efforts in support of charitable giving and, specifically, the charitable deduction. In January of 2014, Paul worked on behalf of Senator Thune to gather the signatures of 33 senators on a letter in support of preserving the charitable deduction as part of tax reform. In 2015, Paul led Senator Thune’s efforts with Senator Wyden (D-OR) in drafting, introducing and advancing the Charities Helping Americans Regularly Throughout the Year Act (CHARITY Act). The bipartisan, multifaceted bill was designed to encourage increased charitable giving by making it easier for foundations and other tax-exempt organizations to conduct their charitable mission.

In 2015, Paul led Senator Thune’s efforts as co-chairman of the Senate Finance Committee’s Business Income Tax Working Group. Working closely with co-chair Senator Ben Cardin (D-MD), the working group issued a thorough report on the options for business tax reform. During his senate tenure, Paul was named by Tax Notes as one of the top 10 tax staffers in Congress.

Prior to joining Senator Thune’s office, Paul served for over five years as Managing Director of Federal Government Relations at the Biotechnology Industry Organization (BIO), a trade association representing the U.S. biotechnology sector. Paul also served as Senior Policy Advisor for tax and trade issues to Congressman Wally Herger (R-CA), a member of the House Ways and Means Committee. During his tenure as tax advisor to Rep. Herger, Paul worked on the 2001 and 2003 Bush tax cuts, as well as the 2004 American Jobs Creation Act.

Paul holds a J.D. from the George Washington University Law School, an M.A. in Government from Johns Hopkins University and a B.A. in political science and economics from Louisiana State University where he was a member of the Phi Beta Kappa Honor Society. Paul is a member of the Florida Bar as well as the Florida Bar’s taxation and international law sections.

Alexander Reid, of counsel, Morgan Lewis

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Alexander Reid is of counsel in Morgan Lewis’s Tax Practice. Mr. Reid advises tax-exempt organizations of all varieties, including charities, foundations, colleges and universities, museums, and other nonprofit organizations. He assists clients in structuring philanthropic enterprises and collaborations with commercial entities to accomplish charitable objectives. He represents taxpayers under audit and helps organizations improve governance and enhance tax compliance. Mr. Reid also counsels taxpayers seeking administrative guidance from the Internal Revenue Service and Treasury Department as well as on legislative matters with Congress.

Prior to joining Morgan Lewis, Mr. Reid served as legislative counsel for the Joint Committee on Taxation, where he advised Members of Congress and staff regarding tax policy and drafted legislation, hearing publications, and technical explanations of tax legislation. Before his time with the government, he was a senior associate in the tax practice of a prominent international law firm. He has also served at the U.S. Department of the Treasury’s Office of Tax Policy as a tax policy fellow.

Mr. Reid is chair of the Tax-Exempt Organizations Committee of the District of Columbia Bar and is vice chair of the D.C. Bar Tax Section Steering Committee.

Mr. Reid earned his J.D. in 2001 and his LL.M. in 2002, both from New York University School of Law where he served editor-in-chief of the New York University Law Review. While in law school, Mr. Reid was a fellow with the National Center on Philanthropy and the Law, and he received the Paul D. Kaufman Memorial Award for his article on the regulation of commercial activity in charitable organizations. Mr. Reid earned his B.A. from Yale University in 1997, where he was awarded the Beinecke Scholarship for “intellectual ability, creativity, and leadership.”

Mr. Reid is admitted to practice in the District of Columbia, New York, and Massachusetts.

Patrick Rooney, Associate Dean for Academic Affairs and Research, Lilly Family School of Philanthropy, Indiana University

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Patrick Rooney is Associate Dean for Academic Affairs and Research at the Indiana University Lilly Family School of Philanthropy and Professor of Economics.

A nationally recognized expert on philanthropy and charitable giving, Dr. Rooney frequently speaks across the country on issues related to philanthropy and management of nonprofit organizations and has been quoted by national news media outlets such as PBS’s Nightly Business Report, the New York Times, the Wall Street Journal, the Washington Post, and the USA Today. He has served as a member of several national advisory groups, including advisory committees for the U.S. Corporation for National and Community Service, the U.S. Bureau of the Census’ Current Population Survey, the Association of Fundraising Professionals, Independent Sector, the Nonprofit Academic Centers Council, Better Business Bureau Wise Giving Alliance, and the Commission on Accountability and Policy for Religions Panel on Nonprofit Sector Representatives.

Dr. Rooney previously served as the Center on Philanthropy’s Chief Operating Officer and as the Director of Research from 1999 to 2008. He created the Center’s formal in-house research program, building it into one of the premier philanthropy research organizations in the nation. He directed Center-wide research activities, including overseeing the Center’s signature research project, the Center on Philanthropy Panel Study (COPPS). Conducted in collaboration with the University of Michigan’s Panel Study of Income Dynamics, COPPS is the largest and most accurate study of charitable giving over time ever conducted. Dr. Rooney also led the Center’s ongoing research projects, including the research and writing for Giving USA, which is produced by the Giving USA Foundation. He coordinated the Center’s extensive contract research program and has guided research for clients such as Bank of America, American Express, Target Corporation, United Way of America, the Business Civic Leadership Center, and the U.S. Chamber of Commerce. In 2008 Dr. Rooney and the Center’s research team received the John Grenzebach Research Award for Outstanding Published Scholarship from the Council for Advancement and Support of Education (CASE).

Prior to joining the Center on Philanthropy, Dr. Rooney served as both special assistant to the Indiana University Vice President for Long-Range Planning and as Chancellor of Indiana University-Purdue University Indianapolis (IUPUI) and as Assistant Dean for Academic Programs for Indiana University-Purdue University Columbus. He has served as a board or committee member for several nonprofit organizations, including the Techpoint Foundation, the Rollins College Philanthropy & Nonprofit Leadership Center, the United Way of Central Indiana Strategic Planning Committee, and the Children’s Bureau of Indianapolis.

A professor of Economics and Philanthropic Studies at IUPUI and a member of the graduate school faculty at Indiana University, Dr. Rooney is a prolific researcher with an extensive body of published research. He earned his B.A., M.A., and Ph.D. in Economics at the University of Notre Dame and a Certificate of Management Development at Harvard University. He also earned a Certificate in Fund Raising Management from The Fund Raising School at the Indiana University Lilly Family School of Philanthropy.

Andrew Schulz, Executive Vice President, Foundation Source

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Mr. Schulz is responsible for developing, implementing, and overseeing the resources, relationships, and dynamics of the Foundation Source community of grantmakers, philanthropists, advisors, attorneys, and others aligned around private foundations across the country. He is also responsible for expanding Foundation Source’s presence within the legal community by cultivating partnership and referral relationships with practicing attorneys throughout the U.S. In addition, he focuses on advancing Foundation Source’s voice within policy, legislative, and regulatory circles, actively representing the company’s broad base of more than 1,100 private foundation clients.

Prior to joining Foundation Source, Mr. Schulz was Vice President of Legal and Government Relations for the Council on Foundations, where he was responsible for maintaining ongoing expertise in a broad cross-section of tax, legislative, and regulatory issues in order to provide assistance and consultation to Council members and the general public. He also headed the Council’s Public Policy Department, providing leadership and oversight for their legislative initiatives and outreach efforts to members, other nonprofit organizations, policymakers, and the general public.

Prior to joining the Council in 2000, Mr. Schulz was an associate at the law firm of Dorn & Klamp in Washington, D.C., where he specialized in laws affecting non-profit organizations. He is a graduate of the College of Wooster and the George Washington University Law School. He is a member of the Maryland and District of Columbia Bars.

Mr. Schulz is nationally recognized as an authority on private foundations and a sought-after speaker and educator on the topic of philanthropy.

Jennifer Stone, Andersen Tax

Jennifer Stone contributes nearly two decades of experience in comprehensive tax preparation and consulting services to individuals and family groups. She serves clients seeking both a tax professional and a trusted advisor. Her clients include venture capitalists, corporate executives, entrepreneurs at every stage of business development, young families new to wealth, and sophisticated families for whom wealth is not new but multi-generational planning is critical.

She provides tax planning to individuals and their privately-held businesses, trusts, and private foundations to help with charitable planning, cash flow planning, and transaction structuring. Jennifer partners with her clients to develop and maintain personal tax planning strategies that address their evolving needs and objectives, from both a tax-efficiency and a wealthtransfer perspective. She aligns the solutions for both the individual and related entities for mutual benefit.

During Jennifer’s tenure at Andersen Tax, she has tackled such issues as ten-year-long IRS high wealth audits and the intricacies of airplane ownership. Her other practice areas include:

• Flow-through entity tax planning, including passive
activity and at-risk issues
• Family office consulting, structuring, and management
• Tax controversy representation before IRS
• Multistate income taxes

Jennifer was instrumental in founding Metcircle South, a D.C.-area networking group, which meets several times a year, focused on serving the needs of ultra high net worth families, Family Offices, and complex family structures.

Prior to joining Andersen Tax, Jennifer worked with Arthur Andersen where she provided tax planning and compliance services for high net worth individual clients.

Robert Sharpe, Chairman, The Sharpe Group

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Robert Sharpe has helped many of the nation’s leading nonprofits plan, develop and implement successful major gift planning and endowment development programs. He is the author of many articles on a variety of gift planning topics and a frequent speaker across the nation. He serves on the editorial board of Trusts & Estates magazine and writes a column on philanthropic matters. Mr. Sharpe is a cum laude graduate of Vanderbilt University and Cornell Law School.

Click here to see an interview we conducted with Sharpe in 2013.

Eugene Steuerle, Senior Fellow, The Urban Institute

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Eugene Steuerle serves in the Richard B. Fisher Chair at the Urban Institute. Among his previous positions, he has served as Deputy Assistant Secretary of the Treasury for Tax Analysis, President of the National Tax Association, chair of the 1999 Technical Panel advising Social Security on its methods and assumptions, and Vice-President of the Peter G. Peterson Foundation. He is a co-founder of the Urban-Brookings Tax Policy Center, the Urban Institute Center on Nonprofits and Philanthropy, and ACT for Alexandria, a community foundation that he also currently chairs. From 1984 to 1986, he worked as the original organizer and economic coordinator of the Treasury Department’s tax reform effort leading to the Tax Reform Act of 1986. Among his many books are Contemporary U.S. Tax Policy (2nd edition), Nonprofits and Government (with Elizabeth Boris), and Nonprofits and Business (with Joseph Cordes). Mr. Steuerle recently served as an advisor to President Obama’s National Commission on Fiscal Responsibility and Reform (the Simpson-Bowles Commission) and a member of the Peterson-Pew Commission on Budget Reform.

Among many efforts at the Urban Institute, he co-directs a project on Tax Policy and Charities, analyzing the many interactions between the tax system and the charitable sector. One of his many suggestions for reforming the charitable sector, allowing taxpayers to take deductions up until time of filing as they do with individual retirement accounts, is among those actively being considered by Congress.

His recently published book, Dead Men Ruling, finds common cause for many of our economic woes in the unique modern effort of both political parties to control legally a future they cannot possibly know. To subscribe to his regular column and other blog posts, visit http://blog.governmentwedeserve.org/. Dr. Steuerle also welcomes invitations to speak on the book.