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Education

  • J.D., Yale Law School, 2002, Case Notes Editor, Yale Law Journal
  • M.A., Yale University, 2001
  • B.A., Brigham Young University, 1997, summa cum laude

Bar and Court Admissions

  • District of Columbia
  • District of Columbia Court of Appeals

Other Professional Affiliations

American Bar Association

Government Experience

Law Clerk to the Honorable Michael W. McConnell, United States Court of Appeals for the Tenth Circuit (2003-04)

Michael W. Durham

Member, Washington, D.C.
(202) 862-5031
mdurham@capdale.com | v-card | PDF
Michael Durham joined Caplin & Drysdale's Washington, D.C. office as an Associate in 2004. He became a Member in 2011. 

Services

Mr. Durham has advised a wide range of clients, including some of the nation's largest private foundations; large museums, hospitals, and high-technology nonprofits; a variety of newly formed organizations; and donors wishing to structure their gifts to maximize tax savings. He has particular experience advising 501(c)(3) and 501(c)(4) organizations on running high-profile advocacy campaigns, and has also advised 527 organizations and PACs on federal tax issues. His second major area of focus is international grantmaking and the taxation of cross-border donations, both under U.S. domestic law and under country-specific treaties. Mr. Durham also has considerable experience in the rules governing private foundations, private operating foundations, supporting organizations, and donor-advised funds, as well as tax-exempt bond issues and unrelated business activities of exempt organizations.

In addition to advising clients in these areas, Mr. Durham has represented large charities before the IRS on audit, seeking initial recognition of exempt status, and in specific ruling requests. He has also represented clients before Treasury and Congress with regard to new or pending law and regulations.

Mr. Durham speaks fluent Albanian and has fundamental knowledge of German.

Awards & Rankings

  • The Legal 500, Leading Lawyer, 2012-2013

Recent Speaking Engagements

  • Speaker, Video Segment C: Cross-Border Charitable Giving, American Law Institute (ALI) CLE, International Trust and Estate Planning, October 21, 2014
  • Speaker, Common Pitfalls/Attribution Issues (e.g., UBIT, Lobbying, Self-Dealing, Excess Benefit Transactions, Controlled Foreign Corporations), Washington Metropolitan Area Corporate Counsel Association (WMACCA), Non-Profits and Associations Forum: Wearing Multiple Hats - Common Challenges for GCs Advising Related Organizations, October 1, 2014
  • Panelist, Exempt Organizations Year in Review, WMACCA Non-Profits and Associations Forum, January 16, 2014
  • Speaker, Key Rulings and Developments Affecting Religious Orders and their Sponsored Ministries Webinar, Resource Center for Religious Institutes, 2013 Religious Law Year-in-Review, December 13, 2013
  • Speaker, Religious Freedom and the Contraceptive Mandate Under the Affordable Care Act, Resource Center for Religious Institutes (RCRI), November 15, 2013
  • Speaker, Private Foundation International Grantmaking, Georgetown Law Center, Representing and Managing Tax-Exempt Organizations, April 25, 2013
  • Panelist, Focus on the U.S.: Fundraising and Charity Registration, Bates Wells Braithwaite, October 10, 2012
  • Speaker, Private Foundation Grants to Foreign Organizations, District of Columbia Bar Association, October 4, 2012
  • Panelist, Procedural Considerations in Addressing Chapter 42 Excise Tax Consequences, American Bar Association, 2012 Joint Fall CLE Meeting, September 14, 2012
  • Speaker, Cross-Border Charitable Giving, American Law Institute (ALI) CLE, 2012 International Trust and Estate Planning Course, August 23, 2012
  • Panelist, Exempt Organizations Year in Review – Lessons Learned from 2011 and What to Expect in 2012, Washington Metropolitan Area Corporate Counsel Association (WMACCA), Non-Profits and Associations Forum, January 25, 2012
  • Panelist, Just One More Couldn't Hurt: When to Use Joint Ventures, Subsidiaries, and Affiliates - And When Not To, National Association of College and University Business Officers (NACUBO), 2011 Tax Forum, November 3, 2011
  • Speaker, Why "Thank You" Is OK, And "Please Patronize Our Sponsors" Is Not, WMACCA Non-Profits & Associations Forum, June 7, 2011
  • Panelist, Withholding on Foreign Payments, Georgetown University Law Center, Representing and Managing Tax-Exempt Organizations, April 1, 2011
  • Panelist, Exempt Organizations Year in Review - Lessons Learned from 2010 And What to Expect in 2011, Washington Metropolitan Area Corporate Counsel Association (WMACCA), Non-Profits and Associations Forum, February 10, 2011
  • Panelist, Unrelated Business Income Tax, National Association of College and University Business Officers (NACUBO), November 3, 2010
  • Chair, Twelfth Annual Advanced ALI-ABA Course of Study for Counselors to Foreign and U.S. Clients, American Law Institute (ALI), American Bar Association, October 1, 2009

Click here for a full list of speaking engagements.

Recent Publications

Click here for a full list of publications.