Lowenstein Sandler is pleased to announce that Elinor Ramey has joined the firm as a partner in its Private Client Services and Tax groups. Based in Lowenstein’s Washington, D.C. office, Ramey will lead the firm’s new Exempt Organizations practice with a focus on advising tax-exempt organizations, private foundations, donor advised funds, and high-net worth individuals on developing and implementing the most effective ways to advance their philanthropic objectives.
“Some of the most significant charitable organizations in the country look to Elinor to help them achieve their missions across the fields of science, education, conservation, religion, and humanitarianism—to name only a few,” says Beth Shapiro Kaufman, National Chair of Lowenstein’s Private Client Services group. “Elinor brings outstanding insight and value to our clients in family offices and foundations seeking the optimal way to structure their giving and manage the business of philanthropy.”
“It will be an honor to collaborate with Beth Shapiro Kaufman and the exemplary team at Lowenstein Sandler,” says Ramey. “The firm’s full range of legal services spanning such diverse areas as employment benefits, investment management, and private equity, offers great benefits to exempt organizations requiring cross disciplinary counsel. I look forward to building the exempt organization practice in this dynamic and innovative environment.”
A former attorney and policy advisor for the U.S. Treasury Department, Ramey represents tax-exempt organizations on tax and governance matters: she provides counseling on structuring tax-exempt organizations, receiving and maintaining tax-exemption, corporate governance and fiduciary duties, unrelated business income tax, excess benefit transactions, and the various excise taxes that affect private foundations, donor advised funds, and other exempt organizations. She also guides clients on matters related to tax planning, tax controversy, and voluntary disclosures; compliance with state charity laws and regulations; and the tax issues involved in lobbying and political campaign activity.
While at the Treasury Department, Ramey advised the Assistant Secretary of Tax Policy on all legal and policy matters involving tax-exempt organizations and charitable contributions. She was instrumental in the development of tax guidance, such as implementation of the Tax Cuts and Jobs Act, and regulations on the unrelated business income tax, executive compensation, and the net investment income tax on colleges and universities. Ramey also worked on guidance projects relating to program related investments, mission related investing, private foundations, donor advised funds, conservation easements, substantiation of charitable contributions, and supporting organizations.
Ramey received her J.D. from Georgetown University Law Center and her B.A. from Wellesley College. Prior to joining Lowenstein, she was a partner at Steptoe.
Lowenstein’s Washington, DC office has grown dramatically in the last 10 months: in addition to the recent arrival of Data, Privacy & Cybersecurity Chair Amy S. Mushahwar, partners Beth Shapiro Kaufman, Megan E. Wernke and Melissa L. Wiley joined the firm in May, 2023, with associates Meghan M. Federman and Molefi McIntosh.
About Lowenstein Sandler LLP
Lowenstein Sandler LLP is a national law firm with over 350 lawyers based in New York, Palo Alto, New Jersey, Utah, and Washington, D.C. The firm represents leaders in virtually every sector of the global economy, with particular emphasis on investment funds, life sciences, and technology. Recognized for its entrepreneurial spirit and high standard of client service, the firm is committed to the interests of its clients, colleagues and communities.