Philanthropy and Nonprofit Tax Law

Advising on charitable giving, private foundations, tax-exempt organizations, and complex charitable tax planning for income, estate, gift, and trust matters.

Richard L. Fox has built a national practice dedicated to helping individuals, families, and charitable organizations structure and implement sophisticated philanthropic and tax strategies. His work spans private foundations, donor-advised funds, charitable trusts, and other vehicles that integrate seamlessly with tax planning for income, estate, gift, and trust matters.

After more than two decades at large law firms, Richard founded his own practice to combine the highest level of technical expertise with direct, personal service. Clients work with him one-on-one as their lead attorney and single point of contact, free from the layers and inefficiencies of a big-firm model.

Recognized nationally for his work in charitable giving and exempt organizations, Richard delivers cost-effective solutions that integrate sophisticated tax planning with the philanthropic goals of individuals, families, and charitable organizations.

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Client Practice Areas

  • Charitable giving strategies

  • Nonprofit and tax-exempt organizations

  • Private nonoperating and operating foundations

  • Wholly charitable trusts

  • Charitable remainder trusts (CRTs)

  • Charitable lead trusts (CLTs)

  • Supporting organizations (Types I, II, and III)

  • Donor-advised funds (DAFs)

  • Endowments

Counsel on Diverse Issues


  • Charitable income, estate, gift, and trust tax planning

  • Charitable contribution deductions

  • Formation, restructuring, and governance of nonprofits

  • Applications for tax-exempt status and IRS determination letters

  • Requests for private letter rulings

  • Tax compliance and corporate governance

  • Structuring complex gifts and collaborative funding arrangements

  • IRS inquiries and examinations

  • Lobbying and political campaign activity compliance

  • Structuring complex domestic and international grants

  • Program-related, mission-related, and social-impact investments

  • Joint ventures involving charitable organizations

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