Partner—Corporate Law, Nonprofit Tax-Exempt Organizations
Corinne Gartner specializes in the representation of nonprofit and tax-exempt organizations on corporate/transactional matters and compliance with federal and state rules regarding obtaining and maintaining tax-exempt status. Her experience includes counseling nonprofit healthcare systems and medical foundations regarding business transactional matters.
Nonprofit and tax-exempt organizations have many of the same legal needs that any business has; at the same time, Corinne recognizes that these organizations also face unique challenges. She brings her legal research, analysis, and document review/drafting skills to bear to address general corporate/business issues for her clients. She advises on major transactions (such as asset purchases and sales) as well as day-to-day operational matters, including drafting and review of contracts and agreements. She also draws on her expertise in the law of nonprofit/tax-exempt organizations to provide specialized representation on legal issues unique to the nonprofit/tax-exempt sector. Utilizing her background as a former nonprofit professional, Corinne offers valuable insight and business acumen to this specialized constituency.
Before becoming an attorney, Corinne had a career in the nonprofit sector, holding fundraising and marketing positions at the California Symphony, Capital Public Radio, and, most recently, the Stockton Symphony, where she served as the orchestra’s first full-time development director. While attending law school at UC Davis School of Law, she served on the board of the King Hall Legal Foundation, a student-run nonprofit dedicated to promoting public interest legal work. She is also a former board member of the Arts & Business Council of Sacramento and currently serves as a director and officer of Fairytale Town.
- Served as outside corporate counsel to three of the Sacramento region’s leading nonprofit healthcare systems, including drafting and review of healthcare operations contracts and clinical trial agreements, assisting with medical practice acquisition transactions, and providing advice on corporate governance matters and tax-exempt status issues.
- Formed and obtained recognition of federal and state tax-exempt status for nonprofit corporations and charitable trusts, including private foundations and trade associations.
- Advised nonprofit and tax-exempt organizations (including charities, religious organizations, social welfare organizations, labor organizations, trade associations, and social clubs) on specific issues, including corporate structure and governance, joint ventures, management of restricted funds, securities issues, formation of affiliated entities, property tax exemption, unrelated business income tax issues, and the IRS excess benefit transaction rules.
- Counseled private foundations on entity formation and operational issues, including compliance with IRS self-dealing rules and other regulations specific to private foundations.
- Represented nonprofit and tax-exempt organizations in asset purchases and sales, conversions, mergers, and other business transactions, including drafting transaction documents and performing legal due diligence.
- Drafted policies and procedures for nonprofit and tax-exempt organizations on issues of corporate governance and internal operations.
Professional, Community And Pro Bono Involvement
Member, Nonprofit Organizations Committee of the Business Law Section of the State Bar of California, 2016 – present
Graduate, Sacramento Metro Chamber Leadership Sacramento Program, 2015
Board Member and Vice President, Fairytale Town, 2012 – present
Former Secretary and Board Member, Arts and Business Council of Sacramento, 2008 – 2011
Former Treasurer and Board Member, King Hall Legal Foundation, 2002 – 2005
Member, Sacramento County Bar Association, Health Care Section, 2016 – present
Member, Sacramento County Bar Association, Business Law Section, 2005 – present
Member, State Bar of California, Business Law Section, 2005 – present
On an ongoing basis, provides pro bono advice and counsel on nonprofit corporate/tax-exempt status legal issues to local nonprofit organizations
Honors And Rankings
Ranked in top 5%, UC Davis School of Law, Class of 2005
Graduated first in class from Whitman College, Class of 1997
J.D., University of California at Davis School of Law, Order of the Coif, 2005
B.A., summa cum laude, Art History, Whitman College, Phi Beta Kappa, 1996
Delfino Madden Nonprofit/Exempt Organization Client Update and Executive Roundtable: Navigating the New Normal
Data Privacy Protection Laws: Wading Into the Alphabet Soup, What IF Conference
Author, The Health Lawyer Toolkit: Time for a Bylaws Checkup, California Health Law News, Volume XL, Issue 3, Fall 2020