Meghan Biss joined Caplin & Drysdale's Exempt Organizations practice group as Of Counsel in January 2018 after more than a decade with the Internal Revenue Service. She draws on that experience to help charities, other tax-exempt organizations, and donors navigate IRS processes and achieve their programmatic and philanthropic goals.
Serving as the sole technical advisor to the Director of Exempt Organizations at the IRS from 2015 to 2018, she advised on all matters involving tax-exempt organizations, including an overhaul of the application process and enhancements to the data-driven approach to examinations. Ms. Biss played a critical role in drafting administrative policies and procedures implemented pursuant to congressional recommendations and worked closely with the IRS Commissioner’s Office on its report to Congress on these measures, as well as on other projects.
Ms. Biss collaborated with IRS Chief Counsel and the Treasury Department in the development of regulations and guidance on donor-advised funds, supporting organizations, equivalency determinations, and political campaign intervention activities. She worked closely with IRS Division Counsel and the Department of Justice on exempt organization litigation. In addition, Ms. Biss oversaw the implementation of legislation impacting tax-exempt organizations, and she represented Exempt Organizations in interactions with congressional committees, the inspector general’s office, and other federal agencies.
Earlier in her government career, Ms. Biss worked on a broad range of issues, including disaster relief, unrelated business income tax (UBIT), excess benefit transactions, charter schools and private schools, and environmental issues.
Ms. Biss is a frequent speaker on legal matters pertaining to exempt organizations. Before going to law school, Ms. Biss worked in corporate recovery of insurance proceeds for claims arising from environmental contamination.
Speaking Engagements
- Panelist, Update on Regulations for UBIT "Silo" (Section 512(a)(6)) and Excise Tax on Exempt Organization Compensation (Section 4960) Regulations, ABA Section of Taxation, Virtual 2020 May Tax Meeting, July 15, 2020
- Presenter, CARES Act – Part II – Other Impacts, AICPA Not-for-Profit Industry Conference, June 22, 2020
- Presenter, View of the IRS, Hill and Treasury, AICPA Not-for-Profit Industry Conference, June 22, 2020
- Moderator, Update on Developments Under the Tax Cuts and Jobs Act, ABA Section of Taxation May Meeting, May 1, 2020
- Speaker, Legal and Tax Issues when Employees Work Remotely, Georgetown Law, 2020 Nonprofit Governance and Representing and Managing Tax-Exempt Organizations Conference, April 22, 2020
- Speaker, Ethical Challenges for the Nonprofit Organizations Advisor, University of Texas School of Law 37th Annual Nonprofit Organizations Institute, January 24, 2020
- Tax Exempts: What's New?, AICPA National Tax Conference, November 13, 2019
- Speaker, Ethical Issues in Practicing Before the IRS, The University of Texas School of Law CLE, Higher Education Taxation Institute, June 4, 2019
- Speaker, Legal Ethics for EO Counsel, 36th Annual Representing and Managing Tax-Exempt Organizations Conference, Georgetown Law, April 25, 2019
- Speaker, Exempt Organizations Tax Lunch Series: Legislative and Regulatory Update for Tax-Exempt Organizations, D.C. Bar, April 3, 2019
- Speaker, UBIT Issues & Tax Reform, Washington Non-Profit Legal & Tax Conference, March 29, 2019
- Speaker, View of Sector: Government Shutdown and Practical Guidance for EOs Navigating the Post TCJA World, TEGE Exempt Organizations Council, 2019 Exempt Organizations Update, February 22, 2019
- Moderator, Remarks from the Director of Exempt Organizations, TEGE Exempt Organizations Council, 2019 Exempt Organizations Update, February 22, 2019
- Moderator, Update on Developments Under the Tax Cuts and Jobs Act, ABA Section of Taxation, 2019 ABA Midyear Meeting, January 18, 2019
- Panelist, A View of the Sector One Year Later: Revisiting Tax Reform and Other Legislative Developments for Tax-Exempt Organizations, The University of Texas School of Law CLE, Nonprofit Organizations Institute, January 17, 2019
- Speaker, Transaction, Accounting, Payment and Contribution Landmines, National Business Institute, Top Mistakes Nonprofits Make Seminar, October 29, 2018
- Moderator, Straight from the Horse's Mouth: IRS TE/GE Update, AICPA Governmental and Not-for-Profit Training Program Conference, October 16, 2018
- Panelist, IRS/State AG Audit Survival Stories, AICPA Governmental and Not-for-Profit Training Program Conference, October 16, 2018
- Speaker, UBTI Tax Reform, TEGE Exempt Organizations Council Program: TEGE Exempt Organizations Update, June 15, 2018
- Speaker, M&A Issues for Nonprofit Organizations, 501 Forum, May 15, 2018
- Panelist, New Section 512(a)(6): Unrelated Business Taxable Income Silos – Separating the Corn from the Wheat, 2018 ABA Section of Taxation May Meeting, May 11, 2018
- Panelist, Nonprofit M&A: Advanced Issues, ABA Business Law Section Spring Meeting, April 13, 2018
- Speaker, Employment Tax Issues for EOs, 2018 Joint TE/GE Council Meeting - Exempt Organizations (EO) Update, February 23, 2018
Click here for a full list of speaking engagements.
Recent Publications
- "IRS Proposes Regulations on UBTI Siloing; Comments Due Soon,"
with William D. Fournier, William M. Klimon, Amanda Reed, and Douglas N. Varley, Caplin & Drysdale Client Alert, April 28, 2020
- "UPDATE: CARES Act Assistance for Nonprofit Employers: Retention Credits and Tax Deferral,"
with William D. Fournier, William M. Klimon, Amanda Reed, and Douglas N. Varley, Caplin & Drysdale Client Alert, April 13, 2020
- "IRS Extends the Deadline for Exempt Organizations to File Federal Tax Returns,"
with William D. Fournier, William M. Klimon, Amanda Reed, and Douglas N. Varley, Caplin & Drysdale Client Alert, April 10, 2020
- "CARES Act Assistance for Nonprofit Employers: Update on Loans to Larger Nonprofits,"
with William D. Fournier, William M. Klimon, Amanda Reed, and Douglas N. Varley, Caplin & Drysdale Client Alert, April 10, 2020
- "CARES Act Assistance for Nonprofit Employers: Loans, Emergency Grants and Other Assistance,"
with William D. Fournier, William M. Klimon, Amanda Reed, and Douglas N. Varley, Caplin & Drysdale Client Alert, April 3, 2020
- "UPDATE: CARES Act Assistance for Nonprofit Employers: Paycheck Protection Loans and Loan Forgiveness,"
with William D. Fournier, William M. Klimon, Amanda Reed, and Douglas N. Varley, Caplin & Drysdale Client Alert, April 3, 2020
- "Update on Nonprofit Donor Disclosure Requirements: IRS Tries Again,"
with William D. Fournier, Sharon P. Want, Douglas N. Varley, and William M. Klimon, Caplin & Drysdale Client Alert, September 10, 2019
- "Update on Nonprofit Donor Disclosure Requirements,"
with William D. Fournier, Sharon P. Want, Douglas N. Varley, and William M. Klimon, Caplin & Drysdale Client Alert, August 1, 2019
- "Tax Problems Loom in the College Admissions Scandal,"
with Victor A. Jaramillo, Caplin & Drysdale Client Alert, March 18, 2019
- "What You Need to Know About the New Tax on "Excess" Nonprofit Compensation,"
with Sharon P. Want, Caplin & Drysdale Client Alert, January 11, 2019
- "IRS Issues Guidance on Calculating Unrelated Business Income Tax,"
with William D. Fournier, Sharon P. Want, and Douglas N. Varley, Caplin & Drysdale Client Alert, August 23, 2018
- "Mergers, Acquisitions, and Conversions in the Context of Nonprofit Organizations,"
with Sharon P. Want, ABA Business Law Today, August 14, 2018
- "IRS Donor Disclosure Requirements Eliminated for Most Nonprofit Organizations,"
with William D. Fournier, Sharon P. Want, Douglas N. Varley, and William M. Klimon, Caplin & Drysdale Client Alert, July 17, 2018
- "IRS Guidance Removes Obstacle to Restructuring Tax-Exempt Organizations,"
with William M. Klimon, Sharon P. Want, and Douglas N. Varley, Caplin & Drysdale Client Alert, March 8, 2018
- "New IRS Procedures Will Impact Nonprofits,"
with Douglas N. Varley, Sharon P. Want, and William D. Fournier, Caplin & Drysdale Client Alert, January 25, 2018
Click here for a full list of publications.