Exempt Organizations

Susan Taxin Baer, New York Trusts and Estates Lawyer

The McCarthy Fingar Team

McCarthy Fingar’s experienced Tax Exempt Organizations Lawyers are among the best known in the New York metro region. Whether it relates to its tax exempt status or advice as to the way they do business, not-for-profit organizations and charitable private foundations require attorneys and tax professionals with high-quality skills and experience.  Our attorneys represent individual and corporate clients in the formation and administration of not-for-profit organizations and various charitable private foundations.

Representative Transactions

A sampling of McCarthy Fingar’s work in this area includes the following:

  • Preparing all documents incident to obtaining tax-exempt status for private foundations and public charities;
  • Advising our exempt organization clients as to all tax matters, including, but not limited to, unrelated business income tax, private foundation excise taxes and public charity excess benefit penalty taxes;
  • Preparing Federal tax returns for exempt organizations;
  • Advising our exempt organization client on a prospective planned gift to the client.

For further information, see also our Charitable Gift Planning and Trusts and Estates practice groups.

McCarthy Fingar’s Leadership in the Community

McCarthy Fingar’s Exempt Organizations lawyers are often in the news and are frequent lecturers on exempt organization topics. Click on news and speaking engagements above to check out what our lawyers are doing.

Contact Us

McCarthy Fingar’s Exempt Organizations lawyers are dedicated to our clients’ success. If you think you may require our assistance or have any questions, please contact Gail M. Boggio by email (gboggio@mccarthyfingar.com) or phone (914-385-1026) or Howell Bramson by email (hbramson@mccarthyfingar.com) or by phone (914-385-1017).

02/01/2020

Michael S. Kutzin Joins Firm as Partner

Michael S. Kutzin

We are pleased to announce that Michael S. Kutzin has joined the firm as a partner and is a member of our Guardianship Practice, Trusts & EstatesSurrogate’s Court LitigationAppellate PracticeExempt OrganizationsTaxation and Charitable Gift Planning groups. Michael joins McCarthy Fingar from Goldfarb Abrandt Salzman & Kutzin LLP, where he had been a partner for 17 years. Michael has extensive experience with all forms of Surrogate’s Court and Guardianship proceedings, from the most routine to the most complex and contentious. He has appeared in Westchester matters for years, as well as Surrogate’s Court and Guardianship cases in New York City.

01/01/2020

Susan Taxin Baer Joins Firm as Partner

Susan Taxin Baer

We are pleased to announce that Susan Taxin Baer has joined the firm as a partner and is a member of our Trusts & EstatesExempt OrganizationsTaxation and Charitable Gift Planning groups. Prior to joining the firm, Sue was the principal attorney of her own firm, which she opened in 1993 with offices in Westchester and New York City. Sue concentrates in estate planning, trust and estate administration, and charitable giving, representing high net worth individuals as well as those of modest means.

02/04/2019

Felsenfeld Joins Firm as an Associate Attorney

We are pleased to announce that Natalie S. Felsenfeld has joined our firm as an associate attorney. Natalie is a member of our Trusts & EstatesCharitable Gift PlanningExempt OrganizationsTaxation and Surrogate’s Court Litigation groups.

04/16/2015

Boggio Speaks on Estate Planning with Revocable Trusts for WWBA

Gail M. Boggio

Gail M. Boggio, who co-chairs our Trusts & Estates and Surrogate’s Court Litigation groups, spoke on April 16, 2015 on “Estate Planning with the Revocable Trust” for the Westchester Women’s Bar Association (Trusts & Estates and New Lawyer Committees). 

01/28/2015

Boggio Elected to Executive Committee of Trusts & Estates Law Section of NYSBA

Gail M. Boggio

Gail M. Boggio, who co-chairs our Trusts & EstatesTax and Surrogate’s Court Litigation groups, was elected to the Executive Committee of the Trusts & Estates Law Section of the New York State Bar Association. Gail serves as Vice Chair of the Continuation Legal Education Committee.

06/08/2013

Boggio Lectures on Estate Planning for Affluent Clients

Gail M. Boggio

Gail M. Boggio, a member of our Charitable Gift PlanningTaxation and Trusts & Estates groups, lectured on “Planning for the Affluent Client or the Changing Landscape” at the Annual Convention of the Women’s Bar Association for the State of New York in Philadelphia, Pennsylvania. Gail’s presentation discussed, among other topics, lifetime giving to reduce the New York estate tax; planning for retirement assets; the continuing value of the bypass trust; and the new portability rules. Click at Outline to see seminar outline.

10/28/2011

Boggio Elected to Executive Commitee of WCBA’s Trusts & Estates Section

Gail M. Boggio

Gail M. Boggio, a member of our Charitable Gift Planning, Exempt Organizations, Surrogate’s Court Litigation, Taxation and Trusts & Estates groups, was elected to the Executive Committee of the Trusts & Estates Section of the Westchester County Bar Association on October 28, 2011.

11/13/2007

Boggio Lectures for WCBA on Surrogate Court Accountings

Gail M. Boggio

Gail M. Boggio lectured in White Plains, New York on November 13, 2007 for the Westchester County Bar Association (Trusts & Estates Section) on “Everything you Wanted to Know About Preparing Surrogate Court Accountings (but was afraid to ask)”. For lecture materials, click on Seminar Outline.

01/01/2007

Boggio Named Partner of Firm

Gail M. Boggio

Gail M. Boggio has been named a partner of the firm. Gail will continue to practice in the areas of  Surrogate’s Court LitigationTrusts and Estates, Charitable Gift Planning, Exempt Organizations and Taxation.

03/01/2002

Boggio Elected Secretary of Eastchester Bar Association

Gail M. Boggio

Gail M. Boggio was elected Secretary of the Eastchester Bar Association.

Matter of McKinney, 117 Misc. 2d 173 (Surr. Ct., Westchester 1982), affirmed, 101 A.D.2d 477 (2d Dep’t 1984), mot. for lv. to appeal denied, 63 N.Y.2d 607

Frank W. Streng

Frank W. Streng

Surrogate’s Court Litigation – Appellate Practice – Taxation – Interpretation of Decedent’s Will – Allocation of Estate Taxes

Sometimes, the tax apportionment clause – an often overlooked clause in a will – has a huge impact on the actual distributions under a will. In this case, Frank W. Streng and others at the firm successfully represented a major health care institution in a contested accouting proceeding in which we challenged the executors’ interpretation of the decedent’s tax apportionment clause in her Will. The charitable beneficiary would have been deprived of hundreds of thousands of dollars of its proper share of a multi-million dollar estate had the executors’ interpretation been adopted. The lower court opinion was affirmed by the appellate court.

[Read in full]
Presenter Description Organization Date
Gail M. Boggio
Gail M. Boggio

Estate Planning with the Revocable Trust

Westchester Women’s Bar Association (Trusts & Estates and New Lawyer Committees)

04/16/2015
Gail M. Boggio
Gail M. Boggio

“Planning for the Affluent Client or the Changing Landscape”. Click at Outline to see seminar outline.

Women’s Bar Association for the State of New York

06/08/2013