Elizabeth H. Peters is an associate in Caplin & Drysdale's Washington, D.C. office. She joined the firm in 2005, after earning her Juris Doctor from Yale Law School. She holds a bachelor’s degree in Economics from Harvard University and conducted economic analysis for an investment bank and strategic planning for a Fortune 500 company prior to law school.
Services Ms. Peters' practice focus is on the tax and governance issues affecting tax-exempt nonprofit organizations. Her clients include public charities, supporting organizations, private foundations, as well as advocacy organizations exempt under section 501(c)(4) of the Code. She advises exempt organizations on various matters, including charitable contributions, qualifications for tax exemption, governance concerns, grantmaking, excise taxes, penalties, executive compensation and unrelated business income. She has extensive experience in international exempt organization issues, including international grantmaking, withholding tax issues, applicability of tax treaties, and foreign bank account reporting.
She also represents nonprofit clients in complex, high-profile examinations and investigations involving exemption issues, intermediate sanctions, and related party transactions.
In addition to exempt organization issues, Ms. Peters has a background in international taxation, including significant experience advising clients on the application of tax treaties, withholding tax issues, transfer pricing, and structuring cross-border investments.
Selected Recent Publications
Ms. Peters recently co-authored an article with David Rosenbloom, F
rom Arbitration to Zero Withholding: A Primer on the Canada-U.S. Treaty Protocol, TAX NOTES INTERNATIONAL (August 2008).