Taylor Romigh Harrison advises nonprofit and other tax-exempt organization clients on issues related to tax exemption, compliance and corporate governance. Her clients include large regional nonprofit health systems, private foundations, trade associations, local charitable organizations, and national donor-advised funds. She regularly provides guidance on tax-exemption requirements, governance best practices, unrelated business income tax, supporting organization rules, public charity status, compensation-related matters, private foundation rules and requirements, and impact investing.
Additionally, Taylor collaborates with colleagues across practice groups to leverage Drinker Biddle’s deep experience in intellectual property, health-related strategy consulting, employee benefits, government relations and advocacy, privacy, information security, education, and health law; in local, state, and federal lobbying, ethics, and gift rule; and in other areas. Taylor has a background in corporate tax and advises clients on joint venture issues, certain tax-related aspects of mergers and acquisitions, corporate and noncorporate restructuring, and other compliance issues.
- Prepared and submitted successful applications for federal tax exemption for nonprofit hospitals, educational, scientific, and charitable organizations, social welfare organizations, and trade associations.
- Advised nonprofit hospital systems on Section 501(r) compliance.
- Advised tax-exempt trade association regarding unrelated business income rules related to convention activity.
- Drafted committee charters, trustee code of conduct, and contract signature policy for recently merged nonprofit health care system.
- Reviewed potential foreign, supporting organization, and private operating foundation grantees for donor-advised fund client.
- Advised private foundations on potential self-dealing issues.
- Advised public charity client on compliance issues related to group exemption.
- Reviewed corporate governance procedures of large nonprofit hospital system and coordinated with executive team and board leadership to revise governing and related documents.
- Advised private foundation on mission-related investment transactions.
- Established new tax-exempt charitable organizations working in human rights and medical research fields.
- District of Columbia
- New York
- Fordham University School of Law, J.D., 2008, magna cum laude, Order of the Coif, Fordham Law Review
- University of Notre Dame, B.A., 2003, summa cum laude
- Women’s Bar Association of DC, Non-Profit Organizations Practice Forum, Co-chair
- American Health Lawyers Association, Tax and Finance Practice Group
- TEGE Exempt Organizations Council, Member