B. Holly Schadler
Partner

Holly Schadler is a nationally respected expert on nonprofit tax and political law.  Representing many of the nation’s largest advocacy organizations, foundations and philanthropic individuals, she counsels on tax, corporate, lobbying, and campaign-finance issues.  In addition, she works with organizations and individuals on compliance with lobbying and ethics laws on the federal and state level.  She defends clients facing audits, examinations and complaints by the Internal Revenue Service, the Federal Election Commission and other government bodies.  When the Internal Revenue Service challenged the Sierra Club’s treatment of royalty income from mailing lists and affinity credit cards, Ms. Schadler litigated the matter for the Sierra Club, from the case’s inception through its conclusion with a landmark decision in the federal 9th Circuit Court of Appeals.

While some groups seek her counsel after finding themselves the target of an investigation, many organizations rely on Ms. Schadler’s day-to-day advice as their outside general counsel.  In this role, she works closely with an organization’s leaders to shape programs and craft strategies that achieve the groups’ political or policy objectives while minimizing legal risks.  Having worked for several nonprofit organizations as a political director and lobbyist, she gives practical advice nonprofit executives need.  For organizations with a 501(c)(3), a 501(c)(4) and state and federal PACs, she provides the guidance and training necessary for legal compliance. 

Ms. Schadler speaks frequently on nonprofit issues, as organizations seek to share her expertise with their members.  Viewed as a leader in her field, she has lectured about current developments in tax-exempt law at gatherings of other nonprofit lawyers.  Nonprofit executives around the country rely on her book, The Connection (published by the Alliance for Justice), to better understand the complexities of managing a network of tax-exempt and political organizations.

Education:

• George Washington University, J.D. with honors, 1987
• Vassar College, B.A. with honors, 1977
• University of Chicago, 1975-1976

Bar admission:

• District of Columbia

Prior professional experience:

• Sierra Club, Associate Political Director
• Connecticut Preservation Action, Executive Director

Publications:

• The Effect of Citizens United on Tax and Campaign Laws Governing Tax-Exempt Organizations,65 Exempt Org. Tax Rev. 229 (March 2010) (with Laurence E. Gold)
• Legal Consultant, State Law Resources website, Alliance for Justice - ongoing
• The Connection, Alliance for Justice, 2006
• Non-Profit Organizations, Public Policy and the Political Process: A Guide to the Internal Revenue Code and Federal Election Campaign Act, The Tides Center
• No Free Lunch? The House and Senate Gift Rules and Nonprofit Organizations, Exempt Organizations Tax Review
• Funding Advocacy, Alliance for Justice
• Bipartisan Campaign Reform Act of 2002: How Will It Affect Nonprofits?, 36 Exempt Org. Tax Rev. 171 (2002) (with Michael B. Trister)
• Royalties as Compensation for Services: Structuring Licensing Agreements Under the Sierra Club Case, Association Law & Policy

Speeches:

• ALIABA Tax-Exempt Charitable Organizations Conference, “Overview of the Year” (2008)
• ALIABA Tax-Exempt Charitable Organizations Conference, “Charities and the Political Election” (2004)
• Alliance for Justice Annual District of Columbia Bar Conference, “Strategies for Affiliated Organizations"
• American Institute of Certified Public Accountants National Not-for-Profit Industry Conference, “Unrelated Business Income and Sponsorships: Minimizing the IRS Tax Bite” (2003)
• Alliance for Justice Conference on Representing Nonprofit Associations, “Federal Election Restrictions on Election-Related Activity by Corporations”