Nancy Ortmeyer Kuhn is Of Counsel at Caplin & Drysdale’s Washington, D.C. office, where she specializes in tax controversies and tax planning involving exempt organizations. She also specializes in tax litigation and controversy work involving a wide variety of entities.
Ms. Kuhn previously practiced in the tax department of another national law firm for seven years. Prior to that experience, she spent ten years at the Internal Revenue Service in the Chief Counsel’s Office: first in a field office handling a variety of tax litigation, and then in the Exempt Organizations Division. In this division, she focused her practice on controversies involving large exempt organizations, including declaratory judgment actions. She also served as a law clerk at the United States Tax Court for two years.
As a member of the firm’s exempt organizations and litigation practice groups, Ms. Kuhn focuses her practice on a large variety of tax issues. She is experienced in handling issues unique to exempt organizations such as the alleged receipt of excess benefits, unrelated business income tax, international grant-making, anti-terrorist guidelines and practices, issues pertaining to colleges and universities, and churches.
Ms. Kuhn also speaks and writes on a variety of issues. Recently, she has been speaking and writing about the new Form 990 and the new reporting requirements. She has also been speaking and writing about the IRS audit and appeal procedures, and the possibilities for alternative dispute resolutions. Additionally, she writes regularly on issues pertaining to excess compensation and joint ventures between non-profit entities and for-profit entities. Her most recent article includes
Separating Exempt-Purpose and Non-Exempt-Purpose Activities, TAXATION OF EXEMPTS (September/October 2008).
Ms. Kuhn serves as President of the Board of Directors of Children’s Chorus of Washington. She also is Chair of Trustees at Faith United Methodist Church, and substitute organist/handbell choir director. She is a member of the American Bar Association, Section of Taxation, and the American Inn of Court, J. Edgar Murdock Chapter. Ms. Kuhn also serves on the Board of Directors of Asbury Communities.