Susan Leahy has advised tax-exempt, nonprofit organizations on tax and corporate governance matters for over 25 years. She assists organizations in obtaining and maintaining tax-exempt status and advises boards and senior executives on a range of governance policies and procedures.

In her work with tax-exempt organizations that operate in the United States, as well as internationally, Susan regularly:

Counsels clients on the tax implications involving:

Self-dealing, inurement, and impermissible private benefit to individuals and for-profit companies;
Lobbying, and political activities;
Unrelated business income tax;
Excess benefit transactions and compensation of executives;
Joint ventures and relationships with for-profit organizations;
Mergers of tax-exempt organizations and the acquisition or donation of assets; and
Corporate sponsorship.

Advises nonprofit boards of directors, board committees, and management with respect to:

Corporate formation and good governance principles;
Preparation for board and committee meetings; and
Conflicts of interests.
Provides guidance on state corporate and tax compliance for nonprofit organizations.

"Susan has been my ‘Go-To’ attorney for adept legal strategy and guidance for over 20 years. Susan skillfully led our organization’s volunteer leadership through a needed transition with compassion and sensitivity. Her legal assistance remains invaluable!” a nonprofit organization client noted.

“I highly value Susan’s expertise, responsiveness, and pragmatism,” said another client. “Her insight and advice have proven invaluable time and time again and remain integral to our ability to operate quickly and nimbly.”

Susan is the past chair of the Exempt Organizations Committee of the District of Columbia Bar and a member of the American Bar Association. Susan received her J.D. from Catholic University of America, Columbus School of Law and a B.B.A. from St. Bonaventure University.