Erika Mayshar is the Chair of the Tax-Exempt Organizations & Philanthropy Practice. She advises private foundations, public charities, museums, hospitals, social welfare organizations, and other tax-exempt organizations facing complex legal and tax issues. She works with philanthropists and family offices across the United States to accomplish major charitable transactions, design long-term nonprofit governance and succession structures, and enhance philanthropic impact. Erika also collaborates with closely held companies entering into innovative business relationships with nonprofit vehicles.
In her work with private foundations and philanthropists, Erika advises on strategic grantmaking, venture philanthropy, impact investing, family office structures, succession planning, and donor-advised funds. She assists corporate foundations in developing philanthropy models, including employee assistance funds, disaster relief, and research grant programs.
Erika advises tax-exempt organizations engaging in major strategic transactions including joint ventures, mergers and acquisitions, tax-exempt bond financings, affiliations, and restructurings. She provides counsel on the operational complexities of Section 501(c)(3) organizations, including governance, executive compensation, tax-sensitive investing, UBTI, and Form 990 reporting. Additionally, Erika represents taxpayers under audit by the Internal Revenue Service, state attorneys general, and state tax authorities in matters related to charitable activity.
Concentrations
•Private foundations and philanthropy
•Charitable and nonprofit law
•Tax exemption law
Recognition & Leadership
Awards & Accolades
•Listed, The Best Lawyers in America, 2021-2026
•Nonprofit / Charities Law, 2021-2026
•Health Care Law, 2022-2026
•Listed, Los Angeles Times B2B, 'Orange County Visionaries,' 2024
